1.1 K-12 Funding Adequacy/State School Fund Appropriation

OSBA supports the use of the Quality Education Model to define K-12 funding adequacy. For the 2007-2009 biennium, the QEM called for a state appropriation of $7.766 billion, whereas the actual appropriation was $6.245 billion, a difference of $1.521 billion.

OSBA supports an appropriation to the State School Fund sufficient to provide each school district and ESD with no less than the resources necessary to support the operational, instructional and student achievement goals defined by the Quality Education Model.

OSBA further supports the continued use of the School Improvement Fund as a vehicle for sustained investment on the path toward adequate funding.

1.2 State Resources for Public Schools 

OSBA supports state-level and legislative efforts that assure the availability of state and local funds necessary to provide stability and adequacy in elementary and secondary school funding. 

OSBA opposes tax-reduction mechanisms that limit or reduce state or local funds available to provide stability and adequacy in elementary and secondary school funding.

OSBA supports increasing the maximum allowable size of the current Education Stability Fund, but opposes converting it into a general state rainy day fund. 

OSBA opposes reducing the allocation of state aid to school districts and education service districts (ESDs) for either general operating or categorical purposes based on the receipt of additional federal education funds. 

OSBA opposes requiring the use of state or local resources for implementation of the federal No Child Left Behind Act; federal programs should be fully supported by federal funds.

1.3 Structural Tax Reform

OSBA supports structural tax reform that will reduce the volatility of Oregon's current tax system and raise the revenue necessary to provide K-12 school funding adequacy as defined by the Quality Education Model.

OSBA supports modification of the state's personal and corporate income tax "surplus-kicker" law to allow general fund revenue in excess of projections to be deposited into a reserve account and used in times of economic distress.

1.4 Funding of Department of Education Programs

OSBA supports adequate funding of state Department of Education programs and services that provide a research-based direct benefit to school districts and ESDs.

1.5 Distribution of the State School Fund 

OSBA supports changes to the State School Fund distribution formula that maintain equalization and contain factors that consider only those situations or circumstances that may be externally measured, for which adequate and reliable data exist and require additional per-student program costs. OSBA opposes using the State School Fund distribution formula to mandate school district or ESD expenditures by formula factor categories.

1.6 Local Option Property Tax and Revenue-Raising Authority

OSBA supports granting authority to school districts to seek from their voters supplemental operating revenue from a variety of additional sources.

OSBA opposes offsetting any local option property tax revenue against school districts' State School Fund resources beyond the amount necessary to maintain funding equalization.

OSBA supports continued funding of local option grants to equalize resources between high- and low-property-wealth school districts that approve local option property tax levies. 

1.7 Financial and Program Accountability 

OSBA supports maintaining school district and ESD financial accountability for the expenditure of public funds and program accountability for student achievement of high academic standards.

OSBA supports local-control prerogatives to determine how financial and program accountability measures are achieved.

1.8 State Funds for School Facilities Construction

OSBA supports the allocation of state resources, including lottery proceeds, in addition to and not in lieu of the appropriation of state aid for school districts' operating costs, to assist in funding public school construction, remodeling and maintenance projects, technology and capital equipment purchases.

1.9 Unfunded Mandates

OSBA strongly opposes state legislative mandates that require school districts and ESDs to provide new or expanded programs, services, responsibilities or functions without full and continuing funding of the additional operating and capital costs associated with the mandates.

1.10 Vouchers/Tuition Tax Credits/Private School Choice 

OSBA opposes any mechanism that diverts public funds, including tax credits, to private or religious schools or erodes financial support of the public school system.