Nebraska updates Tax Equity Act to enhance school funding and property tax relief

In a recent meeting of the Special Education and Related Services Funding Task Force in Kansas, members gathered to discuss critical issues surrounding education funding, particularly in light of a recent court ruling that dismissed the state's proposed schools model. The model, which was based on Missouri's funding structure, failed to meet the necessary criteria for adequacy and equity, prompting a call for a thorough examination of its deficiencies.

Dr. Harwood highlighted Missouri's diverse local funding sources, including multiple sales taxes, income tax, and property tax, suggesting that such a framework could enhance local funding efforts. This discussion opened the floor to questions about how different states calculate attendance for funding purposes. Representative Vestas expressed concern over Kansas's reliance on a single count day for attendance, recalling the challenges of ensuring student presence on that specific day. He proposed exploring the correlation between absenteeism and various attendance calculation methods, suggesting that a weighted average daily attendance might yield better results in terms of student attendance.

Dr. Harwood noted that Missouri's approach to average daily attendance (ADA) could influence school closure decisions, especially during inclement weather, as schools aim to maintain attendance figures. Mr. Porter, a former superintendent in Missouri, echoed this sentiment, explaining that high absenteeism could significantly impact funding, thereby incentivizing schools to encourage student attendance.

The meeting also turned its attention to Nebraska's school finance formula, known as the Tax Equity and Educational Opportunity Support Act (TEEOSA). Elena, a representative from Nebraska, outlined the formula's goals of equalizing school funding and providing property tax relief, emphasizing its student-based model that calculates state aid based on needs versus resources.

As the Task Force continues its discussions, the implications of these funding models and attendance calculations will be pivotal in shaping future educational policies in Kansas. The meeting underscored the importance of adapting funding structures to ensure equitable access to quality education for all students, a challenge that remains at the forefront of educational reform efforts.