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Results show Foundation Aid reduces per-pupil revenue disparities for most districts, yet wealthiest districts still generate higher per-pupil revenue. It outlines possible incremental and structural reforms to mitigate remaining inequities.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/research-report/","Research & 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York State  \nPatrick Schumacher Brian Backstrom  \nApril 2026  \nABOUT THE AUTHORS  \nPatrick Schumacher is a policy analyst at the Rockefeller Institute of Government  \nBrian Backstrom is director of education policy studies at the Rockefeller Institute of Government  \nChallenges and Complexities in Local Tax Effort Contributions to Educational Spending in New York State  \nExecutive Summary  \nSchool districts in New York State rely heavily on local revenue they raise from the assessment of property taxes. Because property wealth varies widely across districts, some districts can raise significant local revenue with relatively modest tax rates, while other districts with lower property wealth may struggle to raise comparable revenue even with higher tax rates.  \nThis report examines two fundamental questions around this issue. For the state’s 668 school districts outside of the Big 5 (New York’s five most populous city school districts: New York City, Buffalo, Rochester, Syracuse, and Yonkers):  \n• Do districts with similar wealth make similar efforts to raise local revenue?  \n• Do those local tax efforts, and the allocation of equalizing state aid, result in similar per-pupil spending?  \nFindings include:  \n• The Foundation Aid formula—the state’s primary method for financing school districts, which allocates more state funding to districts with greater need—has largely reduced disparities in per pupil revenue across 80 percent of districts. The wealthiest 20 percent of districts, however, still use their large property tax wealth bases to generate significantly higher levels of per-pupil revenue than less wealthy districts, even accounting for need-based state aid allocations.  \n• Several policy changes could augment the existing school financing system to address these disparities. Some reforms could involve incremental adjustments to the Foundation Aid Formula, such as shifting some of the state aid currently available to districts with exceptionally high capacity for generating local revenue to lower-wealth districts; modifying the amount of required minimum local revenue contribution districts must make before state aid is triggered; or scaling back current Save Harmless provisions that prevent even the wealthiest school districts from receiving less Foundation Aid in the current year than it did in the prior year no matter how much their tax bases have grown.  \nOver a longer time horizon, more structural reforms could be considered as well that draw on approaches used in other states. These include recapturing and redistributing excess local revenue or even restructuring the boundaries of school districts.  \nIntroduction  \nEducation scholars C. Kirabo Jackson and Claudia Perisco have noted that “[t]here is a growing literature on how various school inputs, such as class size, teacher quality, and high-quality professional development, improve educational outcomes. All of these cost money.”1 The three primary financing sources for state K-12 education systems are federal allocations, appropriations, and local revenue sources. On average in the United States, states rely on federal revenue for almost 13 percent of their education funding, contribute about 42 percent themselves, and count on local revenue sources for the remaining 45 percent (see Table 1). This breakdown varies tremendously across states, however. For example, as reflected in Table 1, while Hawaii and Vermont each rely on state sources for more than 85 percent of their total education revenue (88.0 percent and 85.7 percent, respectively), Nebraska, Missouri, and New Hampshire do so for less than 30 percent (29.5 percent, 28.6 percent, and 28.0 percent, respectively) . Similar variations occur in states’ reliance on local revenue sources, ranging from a share of more than 60 percent to less than 3 percent. New York ranks eighth-highest in its reliance on local reve","cbCaijGnqmm2PITu","https://ap.wps.com/l/cbCaijGnqmm2PITu","pdf",2595592,28,"English","# Executive Summary\n## Introduction\n## Table 1 | Local, State, and Federal Education Revenue by State, FY 2023","[{\"question\":\"What main problem does the report study about local tax contributions?\",\"answer\":\"It investigates how differences in property wealth affect school districts’ ability to raise local revenue through property taxes and how those contributions relate to per-pupil spending outcomes.\"},{\"question\":\"How does New York’s Foundation Aid formula affect disparities in per-pupil revenue?\",\"answer\":\"The formula largely reduces per-pupil revenue disparities across about 80% of districts by allocating more state support to districts with greater need.\"},{\"question\":\"What kinds of reforms does the report suggest to address remaining inequities?\",\"answer\":\"It suggests incremental changes to Foundation Aid and related mechanisms, such as adjusting aid allocations, modifying minimum local revenue triggers, and scaling back “Save Harmless” protections, as well as longer-term structural options used in other states.\"}]","Challenges and Complexities in Local Tax Effort Contributions to Educational Spending in New York State | PDF",1792057642,71]