School finance and the parcel tax alternative: Creating inequities in per-pupil spending

The objective of this research was to investigate the equity of education delivery mechanisms when school districts use flexible, unspecified parcel tax proceeds to increase teacher salaries, expand program availability, upgrade instructional materials and modernize school technology. This mixed methodology research was conducted in two phases. The quantitative, statistical analysis explored 13 independent characteristics of 49 parcel and 49 non-parcel tax school districts to isolate features or similarities that these districts may or may not share. An examination of the acquired data revealed that school districts in higher income communities, regardless of their parcel tax status, have better access to education resources and services. Even with substantial differences in per-pupil spending in districts that employ parcel taxes compared to non-parcel tax school districts, student test scores and graduation rates do not illuminate a specific inequity in the educational delivery mechanism. The second phase of this study sought to validate the statistical conclusions through semi-structured interviews with local education agency administrators, school board members, and foundation executives. An analysis of Phase II outcomes revealed that despite the State's attempt to equalize per-pupil spending, education delivery mechanisms are heavily influenced by the community, teachers, administrators and parents. More affluent communities respond to inadequate school funding by attracting sponsors, creating foundations, promoting parcel tax measures, and soliciting pro bono services. These districts continue to fund their local school districts in a manner that meets or exceeds their expectations, regardless of the financial burden. Unfortunately, in the State of California, demographics and socioeconomic levels dictate the scope and depth of educational opportunities.