1. Explain the difference between equity and equal. How does this concept relate to financing special education services?
2. Some districts have high property wealth and others less valuable property. If the state provides a constant amount of funds per student (Flat Grant) and the district is required to raise the equitable amount of funds per student, how would this be inequitable in relation to taxpayer equity?
3. How does a Foundation funding program differ from Flat Grant funding?
4. In the case of Serrano v. Priest, the concept of fiscal neutrality was introduced. Explain how the funding system in California was unfair to students in “property poor” areas.
5. In the Funding for Florida Schools – 2020/21, identify the state sources of funds for schools.
6. Explain how the Required Local Effort (RLE) addresses taxpayer equity.
7. In Florida, what other local sources of funds are available to fund education and for what purpose may they be used?
8. For the following school districts, identify what percent of each district’s FEFP comes from the Required Local Effort and what percent is derived from state funds.
(Look at the last few pages of the Funding for Florida Schools. The Gross State & Local FEFP represents the estimated total value of the students within the district (assuming the district enrolls the expected number of students). The RLE (Required Local Effort) represents the expected property tax revenue for the district. The State FEFP represents the amount of funds that the state will contribute to the district. The combination for the RLE and State FEFP will be the value of the students.
The formula to determine the % age of funds that are provided by the state is State FEFP / Gross State & Local FEFP. The % age provided by the local sources of funds is RLE / Gross State & Local FEFP
9. Explain the difference between progressive and regressive taxes. Why is a sales tax considered to be regressive?
10. Give an example of a Sumptuary and a Severance Tax.
I suggest you look at the following: https://www.idra.org/resource-center/equity-and-adequacy-concepts-as-considered-in-school-finance-court-cases/ (Links to an external site.) (equity vs. adequacy)
The following link has some information about funding public education across the US states from 2016:
http://www.governing.com/gov-data/education-data/state-education-spending-per-pupil-data.html
