Literaturnachweis - Detailanzeige
Autor/inn/en | Shrom, Timothy J.; Hartman, William |
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Titel | Property Tax Restrictions on School Board Taxing Authority in Pennsylvania |
Quelle | In: Educational Considerations, 41 (2014) 2, S.1-7 (7 Seiten)
PDF als Volltext |
Sprache | englisch |
Dokumenttyp | gedruckt; online; Zeitschriftenaufsatz |
ISSN | 0146-9283 |
Schlagwörter | Quantitative Daten; School Taxes; Boards of Education; School Districts; Pretests Posttests; Financial Policy; State Policy; Finance Reform; Funding Formulas; Educational Finance; Expenditures; Retirement Benefits; Compliance (Legal); Politics of Education; Elementary Secondary Education; School District Wealth; Tax Rates; School District Autonomy; Pennsylvania |
Abstract | The purpose of this article was to present the results of a study that analyzed Pennsylvania local school boards' taxing authority, pre- and post-enactment of Special Session Act 1, "The Taxpayer Relief Act," in 2006, in terms of its percent share of school districts' total budget in order to better understand the impact of the new limits, in general, and, specifically, with regard to state-mandated contributions to the state pension fund for school district employees. Prior to this act, school districts' authority was unrestricted. Act 1 changed all of this, requiring districts to seek local voter approval and/or an exception from the state department of education to exceed state-imposed limits. At the same time, the state imposed significant increases in local school district employee pension contributions. A third complicating factor was the economic recession of 2007-2009 that greatly affected state and local revenues, followed by a weak economic recovery. (ERIC). |
Anmerkungen | Kansas State University, College of Education. 1100 Mid-Campus Drive, 006 Bluemont Hall, Manhattan, KS 66506. Tel: 785-532-5525; Fax: 785-532-7304; e-mail: edcoll@ksu.edu; Web site: http://coe.ksu.edu/EdConsiderations |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
Update | 2020/1/01 |