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TACIR review flags virtual-school enrollment as driver of funding shifts; members request follow-up analysis
Summary
TACIR presented its annual fiscal capacity report and commissioners pressed staff to analyze how virtual-school enrollment changes the county-level fiscal capacity index and state funding allocations; an ad hoc group will be formed to pursue further modeling.
Tennessee Advisory Commission on Intergovernmental Relations research director Michael Mount presented the commission’s annual county-level fiscal capacity index on May 20 and members pressed staff to model how virtual-school enrollment and other factors shift state funding between counties.
Mount said fiscal capacity measures a county’s potential ability to fund education from local taxable sources and explained that TACIR uses multiple regression with factors including sales tax base per student, equalized property assessment per student, per-capita income and service responsibility measured by students per population. “Fiscal capacity answers the question how much each local government must contribute,” he…
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