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HEHS-94-84R 1 (1994-04-21)

handle is hein.gao/gaobacknv0001 and id is 1 raw text is: flAIX United States General Accounting Office Washington, D.C. 20548 Health, Education and Human Services Division B-256253 April 21, 1994 The Honorable Howard M. Metzenbaum United States Senate Dear Senator Metzenbaum: This letter responds to your request that we review the impact of tax abatements' on several large city school districts. We briefed your staff on September 21, 1993, on the results of our survey of five school districts in Cleveland, Philadelphia, St. Louis, and San Antonio. (See the enclosed briefing charts for information presented in the briefing.) This effort follows work that you previously requested on the impact of property tax abatements on public school funding, which we reported to you on May 21, 1993 (GAO/HRD- 93-27R). That work showed that the true impact of property tax abatements on public school funding was unclear and debatable. Thirty-two states offered property tax abatements to businesses. However, more than half of these states protected their schools against possible adverse impacts of abatements through means such as payments instead of taxes or not allowing abatement of school property taxes. Available data provided by some states that did not protect their schools indicated that tax abatements had little potential for widespread impact on public school funding. Of the four large cities we visited in this review, school district officials in two of the cities did not believe tax abatements had a major impact on school funding. They believed that other factors, such as declining state aid, were a greater revenue problem. School district officials 'Tax abatements are a temporary suspension, for a certain period, usually 5 to 10 years, of all or some of the tax on property owned by a business. 2We visited two school districts in San Antonio--the San Antonio Independent School District and Northside Independent School District. GAO/HEHS-94-84R Local Tax Abatement

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