ERIC Number: ED116283
Record Type: Non-Journal
Publication Date: 1973-Aug-15
Reference Count: N/A
Public School Finance. Report of the Joint Senate Interim Committee.
Peat, Marwick, Mitchell and Co., Houston, TX.
This study examines the current Texas school finance plan, the finance plans and proposals of other states, national school finance research, and the results of a survey of Texas leaders and educators before presenting alternative revenue and distribution plans, their effects and costs, and possible revenue sources. The study was conducted under the assumption that any new plan should achieve equalization of access to educational opportunity and equity in taxation. The committee concluded that the following factors should be reflected in the revised plan: ad valorem taxes should continue to be a major source of revenue, ad valorem tax reform is necessary to assure equity, local enrichment above the statewide program should be limited, taxpayer burdens should be equalized, and school districts should have equal access to education program funds. The preferred new plan improves support levels for most school districts, allows some local flexibility in setting tax rates, limits enrichment prerogatives, increases local control by allowing districts to determine staff composition, provides an limprovement in the equity of taxation, uses ad valorem tax collections in the districts in which they are collected, and continues to distribute Available School Fund proceeds on a per capita basis. (Author/IRT)
Publication Type: Reports - Research
Education Level: N/A
Sponsor: Texas State Legislature, Austin. Senate Interim Committee to Study Public School Finance.
Authoring Institution: Peat, Marwick, Mitchell and Co., Houston, TX.
Identifiers - Location: Texas
Identifiers - Laws, Policies, & Programs: Rodriguez v San Antonio Independent School District