Not All Property Tax Bills Are Created Equal: How Washington’s Levy Lid Reforms Shift the Tax Burden for Public Education

• In Event: AERA Roundtable Session Thursday 3:35 pm Four Seasons Ballroom 4
  In Roundtable Session: Impacts of Policy and Enrollment Changes on School Inputs (Table 12)

Abstract

While local property tax revenues often create funding disparities among U.S. school districts, the property tax is also a stable source of school funding relative to revenues from sales and income tax. Improving school finance policy thus requires closer attention to how property taxes and housing policies impact local communities and how different types of property tax interact. We use housing and property tax data from Washington State to highlight large, previously hidden disparities among both students and taxpayers. Communities serving higher percentages of students of color, on average, levy higher tax rates, but generate fewer revenues per student. We recommend expanding the state’s tax base equalization to help put both school districts and taxpayers on more equal footing.

Authors

• David S. Knight, University of Washington

• Pooya Almasi, University of Washington

• Kendall Fujioka, University of Washington

• Claire McMorris, Seattle Public Schools