Large per-student revenue disparities rely on local sources: Per-student revenue gap with respect to low-poverty districts, by source (Federal, State, Local) and total, 2017–2018
| Total revenue per student | Federal | State | Property taxes, local | Other, local | By state | Total | |
|---|---|---|---|---|---|---|---|
| High-poverty districts |
-2,710 | 1,550 | 2,080 | -5,260 | -1,070 | 0 | 0 |
| Medium-high poverty districts | -2,620 | 660 | 1,540 | -3,850 | -960 | 0 | 0 |
| Medium-low poverty districts | -1,810 | 350 | 1,180 | -2,820 | -510 | 0 | 0 |

Notes: Amounts are in 2019–2020 dollars, rounded to the closest $10, and adjusted for each state's cost of living. Low-poverty districts are districts whose poverty rate for school-age children (children ages 5 through 17) is in the bottom fourth of the poverty distribution; high-poverty districts are districts whose poverty rate is in the top fourth of the poverty distribution.
Extended notes: Sample includes districts serving elementary schools only, secondary schools only, or both; districts with nonmissing and nonzero numbers of students; and districts with nonmissing charter information. Amounts are in 2019–2020 dollars using the consumer price index from the Bureau of Labor Statistics (BLS-CPI 2021) and rounded to the closest $10. Amounts are adjusted for each state’s cost-of living using the historical regional Price Parities (RPPs) from the Bureau of Economic Analysis (BEA 2021). Low-poverty districts are districts whose poverty rate for school-age children (children ages 5 through 17) is in the bottom fourth of the poverty distribution for that group; medium-low-poverty districts are districts whose school-age children’s poverty rate is in the second fourth (25th–50th percentile); medium-high-poverty districts are districts whose school-age children’s poverty rate is in the third fourth (50th–75th percentile); in high-poverty districts, the rate is in the top fourth. Amounts are unweighted across districts.
Sources: 2017–2018 Local Education Agency Finance Survey (F-33) microdata from the National Center for Education Statistics (NCES-LEAFS 2021) and Small Area Income and Poverty Estimates (SAIPE) data from the U.S. Census Bureau (Urban Institute 2021).
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