In lieu of an abstract, here is a brief excerpt of the content:

• Vermont
• F. Frank Ayata (bio), Matthew Gardner Kelly (bio), and Jeremy Anderson (bio)

funding priorities for p-12 and higher education

Vermont funds its school districts based largely on a state-based property tax as opposed to local taxes. Many school districts faced funding uncertainty when the pandemic shut down the state and delayed school district budgeting timelines. Local districts used their reserves to get through the year. Legislative analysts estimate a shortfall of nearly $160 million in state education funding for 2021 (Duffort, 2020a).

changes to funding formula for p-12

Local school boards set budgets and submit them to voters for their approval in Vermont. The state legislature then determines state property tax rates to fund the school district budgets approved by residents. The Vermont school finance system is unique in this sense. The state sets education tax rates, determines property tax adjustments, and estimates the fair market value of properties while maintaining local control over education spending through school board budgeting and local resident voting on budgets.

The legislature passed Act 173 in 2018, changing the special education funding system to streamline funding for students with special needs while reducing the administrative costs associated with special education programs. Act 173, which will be effective in FY 2021, eliminates the current reimbursement system and replaces it with a grant system based on student population data. The grant system will distribute funding based on a per-pupil amount and average daily membership (ADM). Each school district funding amount will be determined by the per-pupil amount and three-year average ADM count. These changes have not been implemented yet. However, in the 2020 school year, some school districts have disputed funding levels with the current reimbursement system, creating concerns for the new system's transition. The state, recognizing these concerns, has announced that school districts will have an extra year to adapt to the new special education funding model.

pressing state issues affecting p-12 and higher education funding

Vermont's P-12 schools are paid through the state's education fund. About two-thirds of its revenues come from property taxes and the rest from consumption taxes. These taxes included a sales tax, meals and rooms tax, alcohol tax, and vehicle taxes. For example, 100 percent of Vermont's Sales and Use Tax and 25 percent of the state's Meals/Rooms [End Page 366] and Alcohol Tax are dedicated to education. With the economic disruptions associated with the COVID-19 pandemic, non-property tax revenues for the state's education fund are expected to fall between $35 million and $45 million (Perrault & Wexler, 2020).

The federal stimulus package provided nearly $2 billion in relief to Vermont, and at least $30 million of this money was used for school funding. The bulk of this funding was for coronavirus related spending by schools.

Declining enrollment continues to be a pressing issue for school districts. As districts lose enrollment, they face increased costs. The legislature passed Act 46 of 2015, requiring school districts to fully merge to better manage the spending. Some school districts fearing local control loss with consolidations have filed lawsuits to challenge Act 46. The cases were appealed to the Vermont Supreme Court. On July 10, 2020, the Vermont Supreme Court ruled against school districts fighting mandated consolidation under Act 46 (Duffort, 2020b).

The Vermont State College System faced a deepening financial crisis with the coronavirus pandemic. The former chancellor of Vermont State Colleges came up with a plan to close three campuses and cut a number of positions under a restructuring proposal. However, the plan met a strong backlash from the public. The plan was eventually rolled back, and the chancellor resigned in April 2020. According to two reports commissioned by state lawmakers, higher education operating deficits could spike up to $46 million next year as the pandemic further depresses college enrollment numbers (Page, 2020; Pearce, 2020)

alternatives to traditional public schools

Act 129 of 2012 (Public High School Choice) permits students to attend any high school in the state. Schools are allowed to limit the number of students who may transfer from another school. Vermont is one of several states that have no charter school...

中文翻译：

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佛蒙特

代替摘要，这里是内容的简要摘录：

• 佛蒙特
• F.弗兰克·阿亚塔（F.Frank Ayata）（生物），马修·加德纳·凯利（Matthew Gardner Kelly）（生物）和杰里米·安德森（Jeremy Anderson）（生物）

P-12和高等教育的资助重点

佛蒙特州为学区提供的资金主要是基于州的财产税，而不是地方税。当大流行关闭州并延迟学区预算时间表时，许多学区都面临资金不确定性。当地地区利用他们的储备来度过全年。立法分析家估计，到2021年，国家教育经费将短缺近1.6亿美元（Duffort，2020a）。

更改p-12的供资公式

当地学校董事会制定预算，并将其提交佛蒙特州选民批准。然后，州立法机关确定州财产税税率，以资助居民批准的学区预算。从这个意义上说，佛蒙特州的学校财务系统是独一无二的。该州设定教育税率，确定财产税调整并估计财产的公平市场价值，同时通过学校董事会预算和当地居民对预算的投票来维持对教育支出的地方控制。

立法机关于2018年通过了173号法案，更改了特殊教育资助系统，以简化有特殊需求的学生的资助，同时减少与特殊教育计划相关的行政费用。第173号法案将于2021财年生效，取消了当前的报销系统，并根据学生人数数据将其替换为补助金系统。赠款系统将根据每个学生的数量和平均每日会员资格（ADM）分配资金。每个学区的资助金额将由每名学生的金额和三年平均ADM数量决定。这些更改尚未实现。但是，在2020学年，一些学区与当前的报销系统对资金水平存有争议，这引发了对新系统过渡的担忧。状态，

紧迫的国家问题影响了p-12和高等教育经费

佛蒙特州的P-12学校通过该州的教育基金支付。其收入的大约三分之二来自财产税，其余的来自消费税。这些税款包括营业税，餐食税，酒精税和车辆税。例如，佛蒙特州100％的销售和使用税以及州内25％的餐食/房费[结束第366页]和酒精税专门用于教育。随着与COVID-19大流行相关的经济中断，该州教育基金的非财产税收入预计将落在3500万至4500万美元之间（Perrault＆Wexler，2020年）。

联邦刺激计划为佛蒙特州提供了近20亿美元的救济，其中至少有3000万美元用于学校资助。这笔资金的大部分是用于学校与冠状病毒相关的支出。

入学率下降仍然是学区的紧迫问题。由于各地区的入学率下降，他们面临着增加的成本。立法机关通过了2015年第46号法案，要求学区完全合并以更好地管理支出。一些担心合并导致的地方控制权丧失的学区已提起诉讼，以质疑第46号法案。案件已向佛蒙特州最高法院上诉。2020年7月10日，佛蒙特州最高法院裁定，反对根据第46号法案（Duffort，2020b）进行强制合并的学区。

佛蒙特州立大学系统因冠状病毒大流行而面临着日益严重的金融危机。佛蒙特州立大学的前任校长提出了一项计划，即根据重组计划关闭三个校区并削减一些职位。但是，该计划遭到了公众的强烈反对。该计划最终被撤消，总理于2020年4月辞职。根据州议员的两份报告，随着大流行进一步压低大学入学人数，高等教育运营赤字明年可能飙升至4600万美元（Page，2020； Pearce ，2020）

传统公立学校的替代品

2012年第129号法令（公立高中选择）允许学生就读该州的任何高中。允许学校限制可能从另一所学校转学的学生人数。佛蒙特州是几所没有特许学校的州之一。