ERIC Number: ED062724
Record Type: RIE
Publication Date: 1972
Reference Count: N/A
Schools Without Property Taxes: Hope or Illusion? Fastback Series, No. 1.
Shannon, Thomas A.; Benson, Charles
Recent court decisions have declared that those public school financing systems dependent substantially on local ad valorem (property) taxes violate the equal protection clause of the 14th Amendment. The violation stems from the fact that local school district spending and educational quality are dependent on the values of real property in the district. However, since ad valorem taxes produce about 45 percent of total school revenue, alternative financing plans must be implemented to match this revenue before the property tax can be discontinued. Two such alternative plans are discussed: (1) full State funding, which would allocate resources to districts on an equal amount per student and be financed by income and sales taxes; and (2) family power equalizing, which would levy tuition charges on the basis of a family's income. (RA)
Descriptors: Court Litigation, Educational Finance, Educational Vouchers, Equal Education, Federal Aid, Federal Courts, Financial Problems, Financial Support, Fiscal Capacity, Property Taxes, State Aid, Tax Allocation
Phi Delta Kappa, 8th & Union, Box 789, Bloomington, Indiana 47401. (Individual fastback, $.50, prepaid. Set of six $2.00, quantity & membership discounts)
Publication Type: N/A
Education Level: N/A
Authoring Institution: Phi Delta Kappa Educational Foundation, Bloomington, IN.