Date of Award

1995

Document Type

Dissertation

Degree Name

Doctor of Philosophy (PhD)

Department

Curriculum, Instruction, and Media Technology

Abstract

The purpose of the study was to analyze the equity of public school funding in Indiana with regard to general fund appropriations as provided by the state's 1993 funding formula. The study was organized around seven research questions, each emphasizing an area related to the appropriation of general fund dollars among Indiana public school corporations. The study examined the 1994 per pupil full revenue general fund appropriations and general fund tax rates to determine if there was a difference in their distribution among Indiana public school corporations. The study analyzed the general fund tax rates and assessed valuations. The study also considered the effects of school corporation size and community demographics upon the distribution of general fund appropriations. The study compared the 1992 and 1994 general fund appropriations. Significant differences existed among the general fund appropriations and the local property tax rates. General fund appropriations were found to be affected by the size and demographic characteristics of school corporations. The researcher concluded that the general fund appropriations were affected by the level of local general fund property taxes and per pupil assessed valuation. Little change was found in the per pupil general fund appropriations between 1992 and 1994, even with the legislated formula change of 1993. The 1993 funding formula sought to equalize the financial capacities and diminish the role of the property tax for Indiana public school corporations. The researcher concluded that the state had failed to meet these goals. School funding in Indiana continued to be largely dependent upon the property tax and assessed valuations. Those school corporations receiving higher appropriations in 1992 continued to receive high levels of funding in 1994. The 1993 funding formula was a political resolution to a suit brought by several Indiana school corporations. The state's failure to adequately address the grievances cited in the suit may lead to these school corporations' resumption of their search for a judicial remedy.

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