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ERIC Number: ED501658
Record Type: Non-Journal
Publication Date: 2001-Feb
Pages: 32
Abstractor: ERIC
Reference Count: N/A
Checkerboard II: An Analysis of Tax Effort, Equalization and Extraordinary Needs Aids
Widerquist, Karl
Educational Priorities Panel
A proposal in the New York State Assembly in 2000 considered eliminating Tax Equalization Aid to school districts in order to fund the elimination of aid caps, called Transition Adjustment. In response to that proposal, this report examines the equalizing or disequalizing effects of three types of New York state aid to school districts--Extraordinary Needs Aid, Equalization Aid, and Tax Effort Aid. Extraordinary Needs Aid (ENA) provides additional funds for school districts with high needs students such as a large number of students living in poverty or a large number of students with limited English proficiency. Tax Equalization Aid, or Equalization Aid for short (EA), provides additional funds to school districts in which a given tax rate on local property is unusually high. Tax Effort Aid (TA) provides additional funds to school districts in which revenue raised from property taxes exceeds 3 percent of adjust gross income. These aids are not intended to be specifically equalizing or disequalizing, but their effects on the inequality between districts is important, and in many cases Tax Effort and Equalization Aid have disequalizing effects. This report finds that Equalization Aid and Tax Effort Aid act as poorly functioning regional cost aids, and thus recommends replacing them with an outright regional cost factor. Replacing Tax Effort and Equalization Aid with a regional cost aid and eliminating caps on aid could make the state school system more equitable and more rational. (Contains 13 charts and 3 tables.) [Introduction by Joan Scheuer.]
Educational Priorities Panel. 225 Broadway 39th Floor, New York, NY 10007. Tel: 212-964-7347; e-mail: epp@edprioritiesorg; Web site:
Publication Type: Numerical/Quantitative Data; Reports - Evaluative
Education Level: Elementary Secondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: Educational Priorities Panel
Identifiers - Location: New York