ERIC Number: ED342094
Record Type: RIE
Publication Date: 1990
How Important Is the Property Tax for School Finance? School Finance Report.
National Education Association, Washington, DC. Research Div.
In states that depend on property taxes for school revenues, fair administration of the property tax is essential to ensure equitable state aid to all districts. Questions relevant to implementing a strategy for enhancing public support of the property tax as a source of local school revenue are answered in this report. The questions deal with the following areas: the uniformity of legal assessment standards; requirements for assessors; full market values; timing of assessments; the taxpayer appeal process; state programs of property tax relief for low-income citizens; different classifications for tax purposes; and flexibility of use. One table lists state-imposed restrictions on local school tax and expenditure powers. (LMI)
Publication Type: Reports - General
Education Level: N/A
Authoring Institution: National Education Association, Washington, DC. Research Div.