Behind the concept of power equalization is the assumption that at any specified tax rate every school district in a State, regardless of wealth, has the same dollar resource level per pupil. A State established schedule of local district funding level choices related to tax rates is essential; however, tax levels are always a product of the political process. Refinements in the concept are effected through pupil weighting, cost-of-living adjustments, and allowances for school construction, transportation, private school enrollments, and windfall gains. One solution to the resistance to property taxes is to equalize revenues through a tax rate/expenditure schedule based on individual personal income rather than on real property. Property, then, would be taxed at a minimum statewide level. The advantages and strengths of district power equalizing when compared to full State aid are discussed, and a compromise plan is suggested. (Author/DW)