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Minnesota School Finance: A Guide for Legislators

Minnesota School finance : A Guide for Legislators About this Publication This guidebook explains how public elementary and secondary schools are funded in Minnesota . By Tim Strom, Legislative Analyst October 2021 Contents Executive Summary .. 1 Introduction .. 2 School finance Terminology .. 11 Property Tax System Terminology .. 17 Counting Students .. 19 General Education 21 School Transportation .. 43 Capital finance .. 45 Special Education .. 57 American Indian 62 Community, Early Childhood, and Adult Education .. 65 Cooperative Programs .. 79 Dual Enrollment Programs .. 82 Charter Schools .. 85 School Desegregation and Integration .. 88 Career and Technical Education .. 92 State 95 Miscellaneous Funds for Education .. 99 Income Tax Deductions and Credits .. 109 Taconite Revenue for School Districts .. 111 Tax Relief Aids and Aids in Lieu of Taxes .. 118 teacher Retirement.

guide provides program descriptions, financial information, and some historical background for each school funding program. For the 2020-21 school year, a full-time equivalent staff of roughly 58,000 teachers served

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  Finance, Guide, School, Teacher, Minnesota, Minnesota school finance

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