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Taxable valuations per pupil vary within enrollment categories. Table 161 provides information
pertaining to the minimum and maximum taxable valuations per pupil within each enrollment
category. The maximum value ($632,888 in 2003-2004) for all school districts is in the less than
250 enrollment category. That enrollment category has the state maximum for all years shown.
The ratio of the highest valuation per pupil district to the lowest valuation per pupil district is
approximately 6.1 to 1 for 2003-2004. The district with the lowest taxable valuation per pupil was
in the 400-599 enrollment category with a value of $103,847 for 2003-2004. That enrollment
category continued to have the greatest ratio of maximum to minimum at 4.2 to 1. The statewide
ratio of maximum to minimum in 1990-1991 was 6.8 to 1. That figure decreased to 6.1 to 1 in 2003-
2004.
Table 161
NET TAXABLE VALUATIONS PER
BUDGET ENROLLMENT
1990-1991 AND 2000-2001 TO 2003-2004
Enrollment 1990-1991 2000-2001 2001-2002 2002-2003 2003-2004
Category Minimum Maximum Minimum Maximum Minimum Maximum Minimum Maximum Minimum Maximum