The Illinois Constitution provides that "the State has the primary responsibility for financing the system of public education." In carrying out the financing responsibilities, a system of funding based on a mix of local property tax, general state aid and targeted categorical aid has been established. To provide for "an efficient system of high quality public education," the State delegates certain responsibilities to local Boards of Education. Consistent with the constitutional intent, ED-RED supports the following principles:

1. A State funding system should support an adequate educational program for all students.

• The State should guarantee that each public school district annually has a sufficient combination of state and local resources to provide an adequate educational program (as periodically defined by the ISBE in conjunction with local educators) for all students.
• The State should provide funding that is stable, reliable and predictable over time.
• The annual funding level should be a function of actual costs of providing an adequate education, not an arbitrary appropriation amount.
• The State funding system should reflect actual regional cost differences.
• The State should assure a system of uniform property tax assessment procedures.

• Access to the local property tax base should be maintained by local school boards since local decision-making best provides for the governance of community-based schools and the efficient use of local tax dollars.
• The State should not limit the ability of school districts to raise local tax revenues to fund programs and services that respond to community needs and expectations.
• State funding should be neutral with respect to school district organization.
• State funding should provide a minimum base of support for all school districts that maintain a specified minimum local property tax effort. That minimum local property tax effort should be required in order to gain full access to general state aid.
• The State should not penalize school districts for local property tax effort beyond the minimum.

• The State should recognize that not all children come to school ready to learn.
• The State should provide additional funding for students with special needs. Categorical funding should remain separate from general state aid. School districts should not be required to implement state mandates without full state funding. The financial support to address the needs of any one student should not jeopardize the learning opportunities of another student.

Adopted by the ED-RED Council 3/16/94

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