Property based taxes and funding in school is linked closely across U.S with approximately half of total revenue generated from property tax being used for secondary education and elementary public school funding. There exists an active debate of policy across different states in U.S with regard to the range till which public schools are funded with revenue generated from property tax. Some makers of policies and researchers have called to reduce the dependence on tax revenue from property and for increasing dependence on funding the stage (Warren 69). However, the opponents have claimed that the taxes from property are important components in effective government practices in the local environment. Funding in the schools is also no less controversial in nature and approximately all the states have to deal with litigating their school funds and it is the demand from the court to litigate at least once in 10 years.
Massachusetts is no different from states in U.S as it is one of the most progressing and efficient states of United States but even this efficient state has to deal with issues of school funding and property tax reliance (Warren 69). The law of education reform 1993 was formulated by the court in order to reduce the dependence of Massachusetts on its taxes from property. This reform also helped usher a series of important funding in states enhanced after the law was implemented. While the response of Massachusetts was to shift some of its responsibilities in education funding farther from property taxes but still the state is heavily dependent on the revenues generated through property in comparison to other states in the U.S.