This article reviews the relationship between property taxation and public school finance. The principal use for property taxes in the United States is support of primary and secondary education. An overview of the importance of property taxation is presented, and the court cases over the past 40 years that have had an impact on how the property tax is used in paying for local schools are examined. Examples for many states are discussed.
Assessment equalization, Schools - Finance
This article has been adapted from a presentation given at IAAO’s 74th Annual International Conference on Assessment Administration, held September 7–10, 2008, in Reno, Nevada.
Kent, C. A., & Sowards, K. N. (2009). Property taxation and equity in public school finance. Journal of Property Tax Assessment & Administration, 6(1), 25-42. Retrieved from https://researchexchange.iaao.org/jptaa/vol6/iss1/2