The research discussed in this speech was undertaken to demonstrate the relationship between the per pupil expenditure and the community attributes of education, occupation, and income in New York State and the relationship between community attributes and tax rate. In addition, analyses of tax rate and expenditure level were undertaken. The remainder of the paper discusses previous findings regarding the relationships of school district property wealth, income, tax rate, and expenditure level; explains the present study; and discusses the findings. Finally, the article examines the results compared with previous studies, and suggests avenues for further research. (Author/MLF)