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1. New Hampshire: Heavy Property Tax Reliance and Longstanding School Finance Litigation

   Working Papers
   April 2023
   Semida Munteanu, Bethany Paquin, and Sydney Zelinka

   New Hampshire does not levy a broad-based sales or individual income tax and therefore is the state most reliant on property taxes. In 1999, New Hampshire dramatically changed its system of school...

2. What Makes a Fair School Finance System?

   Working Papers
   May 2022
   Andrew Reschovsky

   This working paper explores the complexities involved in defining school funding equity and fairness. In defining what they mean by fairness, state policymakers must address several issues. The first...

3. School Finance, Spatial Segregation and the Nature of Communities

   Lessons for Developing Countries?
   Working Papers
   July 2001
   Thomas Nechyba

   This paper was written for and presented at a Lincoln Institute course titled, “International Seminar on Segregation in the City,” held July 26-28, 2001. While the issue of school finance...

4. School Finance Reforms and Property Tax Limitation Measures

   Conference Papers
   May 2008
   Daniel P. McMillen and Larry D. Singell Jr.

   One of the most controversial issues related to U.S. fiscal federalism is the financing of local public schools through property taxation. In theory, the system follows the principle of matching...

5. School Finance Over Time

   How Changing Structures Affect Support for K-12 Education
   Working Papers
   August 2007
   Sheila E. Murray and Kim Rueben

   Over the last 30 years, state governments have played an increasing role in funding K-12 education. This increasing role for state governments has followed the passage of school finance equalization...

6. School Finance Litigation and Property Tax Revolts

   How Undermining Local Control Turns Voters Away
   Working Papers
   January 1998
   William A. Fischel

   The use of local property taxes to fund public schools in the United States has been under attack since the 1970s as a result of reform-minded lawsuits. Court-ordered reforms typically involve a...

7. Measuring the Impacts of Tax and Expenditure Limits on Public School Finance in Colorado

   Working Papers
   August 2015
   Phyllis Resnick, Charles Brown, and Deborah Godshall

   This research explores the effect of tax and expenditure limitations, especially the Taxpayer’s Bill of Rights (TABOR), on school finance in Colorado. It quantifies the distributional and...

8. School Finance and Property Taxes

   Land Lines Magazine
   February 2016
   By Joan Youngman

   Some of the most significant policy discussions concerning the property tax do not deal with the tax itself, but rather with the use of its revenue to support local public schools. This excerpt from...

9. Centralization of School Finance and Property Values

   Lessons from Vermont
   Working Papers
   June 2010
   Thomas Downes

   In June 1997 the elected leaders of Vermont enacted Act 60, potentially the most radical reform of a state’s system of public school financing since the changes in California in the late 1970s...

10. Enhancing the Feasibility of School Finance Reform

    Working Papers
    April 2009
    Andrew Reschovsky and Adam Langley

    Reforming state education funding systems is difficult. In this paper, we argue that the probability of success is enhanced if policymakers and reformers have access to a model of the school funding...