Overview

I. 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.

ENGL = Equalized Net Grand List (CT Office of Policy and Management)
PCI = Per Capita Income (U.S. Bureau of the Census)
HPCI = Highest Town PCI
POP = Total Population (U.S. Bureau of the Census)

The determination of AENGLC is computed as follows:

ENGL Population

X

PCI HPCI

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

II. Data Element Source Year(s) Used in AENGLC

Data Element Year	ENGL	PCI	Population
AENGLC 1997-1998	1993	1989	1994
AENGLC 1998-1999	1994	1989	1994
AENGLC 1999-2000	1995	1989	1996
AENGLC 2000-2001	1996	1989	1996
AENGLC 2001-2002	1997	1989	1998
AENGLC 2002-2003	1998	1989	1999
AENGLC 2003-2004	1999	1989	2000
AENGLC 2004-2005	2000	1999	2000
AENGLC 2005-2006	2001	1999	2002
AENGLC 2006-2007	2002	1999	2003
AENGLC 2007-2008	2003	1999	2004
AENGLC 2008-2009	2004	1999	2005
AENGLC 2009-2010	2005	1999	2006
AENGLC 2010-2011	2006	1999	2007
AENGLC 2011-2012	2007	1999	2008
AENGLC 2012-2013	2008	2009	2009
AENGLC 2013-2014	2009	2010	2010
AENGLC 2014-2015	2010	2011	2011
AENGLC 2015-2016	2011	2012	2012
AENGLC 2016-2017	2012	2013	2013
AENGLC 2017-2018	2013	2014	2014
AENGLC 2018-2019	2014	2015	2015
AENGLC 2019-2020	2015	2016	2016
AENGLC 2020-2021	2016	2017	2017
AENGLC 2021-2022	2017	2018	2018