Iowa School District Property Capacity and Effort FY1987-88, Income Capacity and Effort Tax Year 1985, November 1987

(1987) Iowa School District Property Capacity and Effort FY1987-88, Income Capacity and Effort Tax Year 1985, November 1987. Education, Department of

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Abstract

This report is a statistical summary of Iowa school districts' property and income capacity and effort for fiscal year 1987-88. The capacity and effort indicators are standardized measures which allow for meaningful comparisons between school districts. These statistics should allow school district officials, state policymakers, and concerned citizens to understand more clearly the financial characteristics of both individual districts and groups of districts categorized by size. The standardized capacity and effort measures were developed because property tax rates are inadequate for the purpose of comparing one district with another. Property tax rates primarily reflect the concentration of pupils to taxable valuation and the district's program cost per pupil. Property tax rates reveal neither a district's gross levy nor its ability to generate revenue.