| Resources |
| 2012 Proposal for Legislative Action to Achieve Equity in School Funding |
| This document contains a statement of the problem by explaining the aspects of the Wisconsin school finance system that are contributing to inequities in school district and taxpayer treatment. It then provides several suggestions for what needs to be changed in the system to make it more fair and to positively impact the vast majority of school districts and an even greater percentage of WI school children and taxpayers. |
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| April 5, 2011 LFB Levy Credit Analysis |
| This analysis was requested by Representative Fred Clark. It shows the impact of the Walker budget proposal had it been in place this year and then it shows what would happen were the proposed reduction in K-12 funding to be taken from the levy credits rather than from equalization aids. |
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| LFB Levy Credit Analysis |
| This document contains the 2/8/10 analysis of $747M of levy credits that was conducted by the Legislative Fiscal Bureau (LFB). It shows the impact of distributing the same dollars through the Equalization Aid formula instead of as School Levy Credits. The results indicate that 70% of WI school districts would gain more state support and rely less on property taxes if this strategy were adopted. Given the combined sizes of those districts, they represent 80% of WI public school children. The amount that would be gained by each of these districts as well as the losses in the other 30% of districts (encompassing 20% of the school children) are listed in this report alphabetically by district. |
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| Reschovsky Research Paper on Levy Credits |
| According to Andrew Reschovsky's study of the levy credits, only 51% of the total school levy credit reduces property taxes of WI homeowners on their primary residences. He found further that 9% of the levy credits go to WI 2nd homeowners and 26% go to non-WI owners of 2nd homes in WI. The balance of 14% goes to tenants. Here are his findings, "Property owners in the poorest school districts (in terms of property wealth) received an average credit equal to $375 per student. The size of the average credit going to taxpayers in school districts with higher levels of property wealth per student increases with district wealth. Property owners in the state?s 21 property-richest districts received average per student credits of $2,596, nearly seven times the average credit going to taxpayers in the poorest school districts." Another of Reschovsky's findings was that homeowners with higher incomes tend to live in more expensive houses suggesting that higher levy credits are going to taxpayers with higher incomes. Reschovsky concluded that not only should the levy credit programs be discontinued and applied to direct school aids, but that the Homestead Tax Credit Program, which steers tax relief to those WI residents most in need, regardless of school district, should be enhanced. The complete paper is available here. |
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| 2011 Membership Meeting Presentation |
| Attached is a copy of the presentation made at the January 19, 2011 AEF Membership Meeting. This includes an outline of recent activities completed as well as evidence of the major problems that currently exist in school funding in WI. Member districts are welcome to download and use any portions of this report. |
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