ERIC Number: ED287190
Record Type: Non-Journal
Publication Date: 1987-Jan
Pages: 41
Abstractor: N/A
ISBN: N/A
ISSN: N/A
EISSN: N/A
Available Date: N/A
Report on the Effects of the New Equalization Law (HS 2 for HB 429).
Spartz, James L.
This comparative analysis updates the effects on school finance of the Delaware Legislature's passage of a new equalization law in 1984. The formula for allocation of equalization funds was modified by increasing the level of state support and by requiring greater local tax effort for districts to qualify for the funds. Analysis focuses on four variables as indicators of changes in finance: current expense tax rates; local current expense revenues; total current expenses from all revenue sources; and expenditures for salaries among districts. The degree of dispersion among the 16 regular districts before and after legislation is analyzed by comparing each variable in 1983-84 with recent data on the variable. A summary of data analyses includes the following findings: (1) state funding for equalization purposes over the 3-year phase increased 179 percent over funding in 1983-84; (2) increased funding is provided in large measure to "low wealth" districts; (3) the statute raised the local tax effort among lower paying districts; (4) the total amount of money available from the combined sources and the total current expenses per unit from all revenue sources are more equalized among districts; and (5) average teachers' salaries are more nearly equal among districts. Disparities among districts, on all variables analyzed, were therefore reduced. The statute's only negative effect is the difficulty in projecting local tax rates needed to qualify for full entitlement. The report contains 13 tables; 7 more are included in an appendix. (CJH)
Descriptors: Comparative Analysis, Educational Equity (Finance), Equalization Aid, Expenditures, Finance Reform, Operating Expenses, Program Effectiveness, Resource Allocation, Salaries, School District Spending, State Aid, State Legislation, State School District Relationship, Tax Effort, Tax Rates
Publication Type: Legal/Legislative/Regulatory Materials; Reports - Evaluative
Education Level: N/A
Audience: Researchers; Policymakers
Language: English
Sponsor: N/A
Authoring Institution: Delaware State Dept. of Public Instruction, Dover.
Identifiers - Location: Delaware
Grant or Contract Numbers: N/A
Author Affiliations: N/A