Foreword 



School districts in New Hampshire are required by statute 

 to hold a meeting annually between March first and April twen- 

 tieth for the purpose, among other things, of adopting a budget 

 to be used as a basis for determining the amount of money to 

 be appropriated and raised in support of schools. In New 

 Hampshire, nearly ninety percent of the school budget is raised 

 by local taxes, mostly on property. Such a weighty dependence 

 on the local property tax is not conducive to equal educational 

 opportunity among school districts which vary extensively with 

 respect to social and economic conditions. There are extreme 

 variations in taxable wealth among towns and decisions con- 

 cerning school expenditures by voters in the poorer districts are 

 influenced by what they can afford, thus causing considerable 

 variation in expenditures per pupil and per capita. 



Property tax rates have been rising during the past twenty 

 years, largely due to higher school costs. While the tax rate for 

 non-school purposes has remained relatively constant, the pro- 

 portion of the total tax levy for schools has increased from 34.9 

 percent of the total in 1940 to 57.2 percent in 1963. The average 

 tax rate for schools has exceeded the tax rate for non-school 

 purposes since 1956 (see cover page) . 



The consolidation of small schools in New Hampshire 

 through the organization of cooperative districts, or authorized 

 regional enrollment areas (AREA) , is not first a matter of econ- 

 omy, but rather of equal educational opportunity. It is impor- 

 tant that the results of research in public education be inter- 

 preted in these terms. Surely, fewer but larger schools can pro- 

 vide better facilities, more comprehensive programs, fewer 

 pupils per teacher, and better trained teachers in their respec- 

 tive subjects. 



August 1967 



