ERIC Number: EJ1255620
Record Type: Journal
Publication Date: 2020-Feb
Abstractor: As Provided
Assessment Matters: The Rise and Fall of the Illinois Resource Equalizer Formula
Steffes, Tracy L.
History of Education Quarterly, v60 n1 p24-57 Feb 2020
This article explores the passage and failure of the 1973 Illinois Resource Equalizer formula which was designed to reduce disparities in school finance by breaking the connection between local wealth and school revenue. It argues that two sets of goals drove passage of the new law--equity and local property tax relief--and they came into conflict during implementation, with the latter winning out over the former. It argues that to understand both the passage and failure of the law requires looking deeply at the politics, policies, and practices of taxation, especially the methods of assessing property and levying taxes, where officials made decisions about how to apportion burden and benefits. The Illinois Resource Equalizer story highlights the political and policy choices that structure inequality through school finance at a moment when it was quietly defended and deepened.
Descriptors: Educational Equity (Finance), Funding Formulas, Taxes, School District Wealth, State Legislation, Politics of Education, Court Litigation, Finance Reform, Educational Finance
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Publication Type: Journal Articles; Reports - Evaluative
Education Level: N/A
Authoring Institution: N/A
Identifiers - Location: Illinois
Identifiers - Laws, Policies, & Programs: Serrano v Priest; Rodriguez v San Antonio Independent School District