Article: The Impact of Property Tax Limitations on School Funding and Performance.(in Nebraska)(Statistical Data Included)

Because school districts derive a large proportion of their revenue from property taxes, tax limitations are an important education finance issue. The author explores the effect of tax limitation legislation on school districts in Nebraska.

Complaints about the equity of property taxes are a popular refrain across the United States. People in metropolitan areas where assessed valuations tend to increase robustly often perceive that growth as merely a means of fueling increased government spending. The landowners and farmers in rural areas, meanwhile, perceive their tax bills to be proportionately larger than the government services they receive. These perceptions ...

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