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ERIC Number: EJ869895
Record Type: Journal
Publication Date: 2008
Pages: 17
Abstractor: As Provided
Reference Count: N/A
ISSN: ISSN-0098-9495
Uniformity of Taxation and Illinois School Funding: A State Constitutional Perspective
Reynolds, Laurie
Journal of Education Finance, v34 n2 p179-195 Fall 2008
The Illinois Supreme Court has permitted the General Assembly to create a system of public school funding that is widely disparate and disadvantageous to students in school districts with low-property wealth. In this Article, I argue that the court has not adequately considered the nexus between the Uniformity of Taxation provision and the Education Clause of the Illinois Constitution. My argument rests on two essential points. First, that the Education Clause places on the state a non-delegable duty to provide an efficient system of high-quality education, thus making all taxes levied for funding schools state, and not local, taxes; and, second, that the lack of uniformity that is created by the wide variation in local property tax rates violates the Uniformity of Taxation provision. Thus, it is my view that the Illinois Supreme Court should invalidate the use of local property taxes for the funding of schools and require the legislature to devise a school finance system that is fully funded by the state, detached from local property wealth, and designed to provide an equal educational opportunity to children throughout the state. (Contains 29 footnotes.)
University of Illinois Press. 1325 South Oak Street, Champaign, IL 61820-6903. Tel: 217-244-0626; Fax: 217-244-8082; e-mail:; Web site:
Publication Type: Journal Articles; Opinion Papers
Education Level: Elementary Secondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: Illinois