- FRC Report 250 Version
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- 0.00 KB File Size
- 1 File Count
- October 13, 2012 Create Date
- February 11, 2020 Last Updated
FRC Report 250, October 13, 2012, Eric J. Brunner, Nicholas Warner
This study provides a comprehensive review of Georgia’s system of school facility finance, with a particular emphasis on the role the Education Special Purpose Location Option Sales Tax (ESPLOST) plays in funding school facilities. In so doing, it attempts to answer five broad questions related to the way Georgia finances its school facility needs: (1) How has the level of school facility funding changed over time and how does it compare to the level of funding in other states; (2) How successful have school districts been at raising revenue through the ESPLOST and how does the amount of revenue generated through the ESPLOST compare to other major funding sources for school facilities; (3) How is ESPLOST revenue and the overall level of school facility funding distributed across school districts; (4) What are the primary causes of inequities in school facility funding across districts; and (5) Would it be feasible to allow school districts to redirect some or all of their ESPLOST revenue toward operating expenses? This report attempts to answer those questions by documenting Georgia’s current system of school facility finance and examining the level and distribution of school facility funding since the passage of the ESPLOST program in 1996.
About the Authors
Eric J. Brunner is an Associate Professor in the Department of Economics at Georgia State University. His primary fields of research are state and local public finance and political economy. More narrowly, much of his work has focused on issues related to the provision and financing of K-12 education, the economics of school choice, and the political economy school funding and school choice.
Nicholas Warner is a Research Associate at the Fiscal Research Center. His recent research has included expenditure and revenue portfolio analysis, tax expenditure estimation, and examination of Georgia’s special option sales tax for school facility funding.