In this Note, the Author examines measures recently enacted by New Hampshire and Vermont in response to judicial mandates for education reform. By implementing district reform measures in demographically similar environments, the reform efforts of these two states provide a valuable perspective from which to examine the education finance reform. Evaluating the experiences of these two New England states, as well as those of other states committed to education finance reform, the author contends that successful reform measures must incorporate elements of both equity and adequacy. Specifically, the Author proposes that both states' implementation of a statewide property tax is a progressive step toward equality in education and fairness in taxation. The Author concludes that a state committed to school finance reforms that are both fair and effective should expand revenue sources in order to arrive at per-pupil expenditures that will ensure equity and adequacy.
86 Cornell L. Rev. 644 (2001)