A 50-State Survey of School Finance Policies and Programs (2018)

map of the US

This compendium provides state-by-state descriptions of public elementary and secondary finance policies and programs in effect during the 2017-18 school year. The report consists of two volumes. In Volume I are state-by-state descriptions across all school finance components for each state. Volume II contains separate sections for select provisions across all states, including finance formulae and cost differentials for students and districts. This includes such areas as special education, English Language Learners, and grade level adjustments. Tax and expenditure information is also included in this section.

The information contained in this report is based on surveys that were completed by each State Department of Education in response to a request for descriptions of school finance programs and provisions. Thus, all information in these two volumes has been provided by the Chief State School Officer or their designee, with the exception of four states. In these states university professors or local experts filled the gaps. That information was returned for verification and correction by the State Department of Education, and changes were

Volume 1: State-by-State Descriptions

A Quick Glance at School Finance- Volume I

Individual State Profiles:

Alabama Indiana Nebraska South Carolina
Alaska Iowa Nevada South Dakota
Arizona Kansas New Hampshire Tennessee
Arkansas Kentucky New Jersey Texas
California Louisiana New Mexico Utah
Colorado Maine New York Vermont
Connecticut Maryland North Carolina Virginia
Delaware Massachusetts North Dakota Washington
Florida Michigan Ohio West Virginia
Georgia Minnesota Oklahoma Wisconsin
Hawaii Mississippi Oregon Wyoming
Idaho Missouri Pennsylvania
Illinois Montana Rhode Island

All files are Adobe PDF

Volume II: Finance Formulae and Cost Differentials

A Quick Glance at School Finance- Volume II

Categorical Information:

Description of the Formula

Capital Outlay and/or Debt Service


Density and Sparsity of Small Schools

Special Education

English Language Learner

Gifted and Talented Education

Compensatory Education / Low Income


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