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AENGLC

Overview

One of the measures of wealth used in some education funding formulas, and other state aid formulas as well, is the Adjusted Equalized Net Grand List per Capita (AENGLC) pursuant to Section 10-261(a)(5) of the Connecticut General Statutes. Within the State Department of Education, AENGLC, more specifically AENGLC rank, is used in determining the state support percentages for reimbursement under adult education, school construction and health services.

AENGLC is defined as a combination of property tax base per person and income per person. Property tax base is used because it is the form of wealth taxed by Connecticut's towns. Per Capita Income (PCI) is used because the income from which taxes are paid has an important effect on town taxing capacity. ENGL is the Equalized Net Grand List which represents the value of taxable real and personal property (net grand list) at 100 percent fair market value.

Refer to Related Resources for various data elementsĀ  used in the AENGLC calculation and calculationĀ formula.

The latest state reimbursement percentages are available at http://www.csde.state.ct.us/public/dgm/grantreports1/ReimbPercSelect.aspx Opens in a new window