Examines, state-by-state, the decline in assessed property values of electric utilities due to deregulation and the resulting impact on school district revenues. Concludes school revenue shortfall problems are more likely to occur in 12 states. Suggests strategies state governments can employ to respond to lost valuation and revenue. (PKP)

Argues that state school-finance reform efforts are focused on equalizing property-tax bases and per-pupil expenditures rather than on improving student performance to meet educational adequacy standards. Uses data from Wisconsin and Texas to measure cost differences, frequently substantial, among school districts. Demonstrates use of…

Analyzes the effects of 1997 Vermont school-finance reform legislation (Act 60) to resolve taxpayer inequity and disparity in per-pupil spending. Identifies shortcomings in Act 60 and suggests that alternative school-finance reform proposals such as Education Revenue Sharing may help legislators remedy some of these shortcomings. (PKP)

Interviews involving 58 Ohio stakeholders focused on detailing state K-12 education goals, identifying the current system's strengths and weaknesses, and discussing the financial/political viability of potential school funding strategies. Consensus emerged regarding the role of property taxes, local control, the foundation formula rationale, and…

Summarizes goals of state education aid, presents a conceptual model of aid's welfare effects, and examines the literature of tax and expenditure effects. Capitalization changes the relative desirability of two goals; equalizing resources across districts becomes less important than equalizing school districts' actual spending levels. (Contains 45…

A recent study revealed deficiencies in the long-awaited "Abbott v. Burke" ruling, which benefited 28 inner-city districts and shortchanged poor rural and middle-wealth districts. By ignoring these groups of districts, New Jersey lawmakers have sown the seeds of taxpayer backlash, as evidenced by two recent lawsuits. (Contains 23 footnotes.) (MLH)

lllinois's school finance reform goals may be achieved by providing property tax relief and increasing state funding out of income tax receipts, relying primarily on the state's growth dividend. Distributing the largesse of growth to poor districts over time minimizes richer citizens' sense of fiscal loss, making reform more politically palatable.…

Passage of a 1990 tax limitation measure made Oregon one of few states since 1978 to mandate reductions in local property taxes. A survey of Oregon school superintendents revealed their fears about reduced local discretion and use of revenue management/forecasting tools and rational, goal-oriented cutback approaches. (Contains 36 footnotes.) (MLH)

Evidence derived from data accumulated under Vermont's Foundation Plan demonstrates that school district property value is a secondary determinant of school spending level, compared with other factors: the nonresident portion of the property-tax base, resident income, and residents' perceived school-tax burden as a percent of income. (Contains 13…

A 1990 lawsuit challenging the constitutionality of Illinois' school-finance system was dismissed twice by lower courts and finally by the state supreme court in 1996. Lacking pressure to change, the legislature failed to pass necessary educational adequacy, equity, and tax-relief legislation. The status quo prevailed. (Contains 10 references.)…

Presents a proposal to achieve major finance reform goals by providing property tax relief and increasing state funding out of income-tax receipts, relying on Illinois' growth dividend. The plan is funded by proportional taxes and would make school reform more politically palatable to affluent taxpayers. (28 footnotes) (MLH)

In 1997, the Ohio Supreme Court declared the state's educational finance system unconstitutional, allowing 1 year to enact a systemic overhaul. After 3 years of public controversy, plaintiffs and the state are contesting the sufficiency of the state's response. A court-supervised remedial process may be necessary. (86 footnotes) (MLH)

Summarizes alternative tax systems available to school districts in Ohio and reviews their development. Presents socioeconomic information about the populations of two Ohio towns, summarizes limitations of the property tax as the primary source of local school funds, and discusses implications of passing a city-district income tax in Euclid, Ohio.…

Simulates effects of regional, nonresidential, expanded tax-base (ETB) school-finance approaches on measures of student and taxpayer equity for New York State. ETB plans are regressive, as they fail to decrease the variation in tax burden across districts, allowing high-wealth districts lower relative tax burdens. (23 references) (MLH)

After a funding-equity victory, there is no guarantee that districts will adopt effective programs to improve student achievement. Programs with the greatest payoff for disadvantaged students include early-childhood programs, one-on-one tutoring, Success for All, James Comer's School Development Program, and extensive staff development. (38…