Blazing New Trails - Connexions

292 CRITICAL ISSUES IN SCHOOL IMPROVEMENT
impact larger class sizes would have on the performance of the students on the state academic
assessments.
Class size was an issue in a third district, but the main issue was rapid student
enrollment growth with no additional classrooms for new teachers. This district was in the
process of addressing the space problem by holding a construction bond referendum. The
other districts in the study saw declining or steady enrollment and reported no problem with
class sizes.
CONCLUSIONS
The case study yielded several findings that illuminated consequences of the tax cap
that are not in the best interests of students or taxpayers. The case study of six selected school
district’s Fiscal behaviors exhibited by school district leaders focused on maximizing the
amount of property tax revenue districts received each year and establishing as high of a base
for future revenue calculations. The effort to maximize tax dollars in some districts led to the
development of excess cash reserves in funds with limited use. Establishment of the highest
possible tax base for the calculation of all subsequent property tax extensions led to dramatic
increases in tax levies prior to PTELL taking effect. Many school districts increased the level
of debt service for the taxpayers by issuing non-referendum bonds before the enactment of
PTELL. Prior research on the reasons voters support tax limitation measures concluded that
such support is given as a means of imposing boundaries on the actions of, and greater
economic efficiencies upon, units of local government (Citrin, 1979; Grammlich, Rubinfeld &
Swift, 1981; Ladd & Wilson, 1982; Elder, 1992). The reported fiscal behaviors in the districts
involved in the study appear to be contrary to those expectations.
School leaders in the six districts observed how revenues were not growing at the
same rate as expenditures. In some districts, that was a concern but had not had an immediate
impact. In others, school leaders attested to a growing financial crisis that was negatively
affecting their schools. This common realization led to a uniformly negative appraisal of
PTELL in terms of what it will mean to school districts over time. This created a focus on the
development of reserves and appears to contribute to the fiscal practices mentioned above.
The overall picture of the importance of PTELL for students that emerged from the
case study was that district leaders expended a great amount of effort to preserve the programs
and course offerings that were in place before PTELL passed at referendum, but the addition
of new items was uncommon. Class sizes were likely to increase under PTELL, with districts
unable to construct new classrooms or unwilling to bear the cost of additional staff members.
None of the school district leaders saw larger class sizes as a positive development for student
learning and academic performance.
DISCUSSION
A common question asked in education circles is, “Does money matter?” A question
that can be asked in relation to the topic of this paper is, “Does PTELL matter?” Regardless of
whether the person asking this question is a taxpayer or a school administrator, the apparent
answer is, “Yes” but the difference PTELL it is making is not a positive one.
The expectation of PTELL imposing greater fiscal discipline and extending more
public control over school districts is not fulfilled. The experience of school leaders in Central
Illinois with PTELL points the failure of the tax limitation measure to encourage fiscal
behavior that is responsive to the actual financial needs of school districts. In fact, individuals