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FLORIDA EDUCATION FINANCE PROGRAM EQUALIZATION FACTORS AS EFFECTIVE DETERMINANTS OF STUDENT AND TAXPAYER EQUITY

The purpose of this investigation was twofold: first, examination of Florida Education Finance Program funds and other local revenues for fiscal years 1982-83 through 1986-87 to determine the effect of property assessment equalization factors on the level of inter-district student and taxpayer equity; second, development of a paradigm as an alternative to the single county property assessment model now utilized by the Florida Department of Revenue. / The population selected for analysis was Florida's 67 school districts. Since the size of the population was relatively small, sampling techniques were not used in the conduct of equity tests. Data for analysis were extracted from state and local data bases. / The Equity Measurement Triad, a model developed by the researcher, was applied to the five-year funding distribution continuum. Output from the model provided quantitative indicators of equity. Subjective indices and perceptions of equity were developed by the random sampling of a dichotomous field of local public officials. This field consisted of public education and property assessment. Sample size was determined by application to Cochran's two-way stratification of small samples technique. Tests of association among the groups was made by Friedman's two-way analysis of variance. / Equity measurements were made for major Program funding distributions for each year of the continuum. Four techniques were used: (1) Gini coefficient, (2) coefficient of variation, (3) range of disparity, and (4) McLoone index. Measurement statistics revealed that equity decreased over the five-year analysis period. Moreover, use of property assessment equalization factors appeared to reduce student equity. Reconfiguration of property assessment levels from a single-county model to a six-region aggregation, for derivation of equalization factors, tended to increase equity. / The primary recommendations were (1) that use of single-county assessment levels in education funding be discontinued and replaced by the six-region model; and (2) that additional inquiry be made into the formulations of assessment levels at the state level. / Source: Dissertation Abstracts International, Volume: 47-12, Section: A, page: 4286. / Thesis (Ph.D.)--The Florida State University, 1986.

Identiferoai:union.ndltd.org:fsu.edu/oai:fsu.digital.flvc.org:fsu_75967
ContributorsCONNOLLY, WILLIAM JOHN., Florida State University
Source SetsFlorida State University
Detected LanguageEnglish
TypeText
Format252 p.
RightsOn campus use only.
RelationDissertation Abstracts International

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