Table 6. Comparison of Property Taxes for Schools Among Districts 



Grouped According to Equalized Valuation Per Capita 



Exclusive of Major Urban Centers* 



* Excludes 16 urban centers having a total taxable wealth in excess of 125 million. 

 ** Per SIOOO of equalized valuation. 



this form of state aid. However, there are 73 of the 195 districts having 

 an equalized vahiation per capita of $5,000 or more, and none of these 

 received any foundation aid. A summary of this situation follows : 



Equalized Valuation 

 Per Capita 



Less than 83,000 

 $3,000-84,000 

 $4,000-85,000 

 $5,000 or more 



Total 



Number of Towns 

 or Districts 



34 

 48 

 40 

 73 



195 



Costs Per Pupil 



Receiving 

 Foundation Aid 



32 

 40 



(94.1%) 

 (83.3%) 

 13 (32.57c) 

 none 



85 (43.6%) 



"/^OSTS per pupil" merely expresses a ratio between the number of 

 resident pupils and current expenses exclusive of transportation 

 costs, capital outlay and debt obligations. They vary tremendously among 

 school districts. Whereas some districts maintain no schools and send all 

 pupils elsewhere on a tuition basis, many others continue to provide 

 local education for a small number of pupils. Table 7 gives a compar- 

 ison of the range, average and median costs per resident pupil in elemen- 

 tary schools by districts grouped according to average-daily-membership 

 (ADM). The group of 44 districts with an ADM between 50 and 100 

 pupils has an extreme range between the lowest ($212.26) and highest 

 ($683.01) costs per pupil. The ADM for these two districts at each end 

 of the range are 59.7 and 88.0 respectively, and the school tax rates per 

 $1,000 of equalized valuation are $15.35 and $8.44 respectively. Both dis- 

 tricts are sparsely populated rural communities and neither maintains 



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