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Autor/inRossmiller, Richard A.
TitelAs Nearly Uniform as Practicable?
Quelle(1991), (35 Seiten)
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Spracheenglisch
Dokumenttypgedruckt; online; Monographie
SchlagwörterEducational Finance; Elementary Secondary Education; Expenditure per Student; Fiscal Capacity; Property Taxes; School District Spending; State Aid; Tax Effort; Wisconsin
AbstractResults of a review of Wisconsin's general program for providing financial support to local school districts are presented in this paper, with a focus on developments of the 1980s. First, a brief history of the state aid program from 1949-80 is provided. The next section identifies seven disequalizing factors of the equalization aid program and concludes that the cancellation of negative aid had the greatest disequalizing effect on the distribution of state aid. Developments of the 1980s are described next, some of which include trends in guaranteed valuation and equalized value per student, property tax base modifications, school costs, the distribution of state school aid, and "skimming" from equalization aid. Various property tax relief programs are also highlighted. A conclusion is that the gap between property value per pupil in the wealthiest and poorest districts widened markedly in the 1980s. The following events undermined the concept of power equalization: the 1976 State Supreme Court decision that declared negative aid unconstitutional; the decision in the mid-1980s to restore minimum aid; tax base modifications that increased residential property tax; the elimination of supplemental aids in tax incremental financing (TIF) districts; and an increase in average school costs per pupil that exceeded the rate of inflation. A recommendation is made to address the crucial question of the state/school district relationship. Eleven tables are included. (LMI)
Erfasst vonERIC (Education Resources Information Center), Washington, DC
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