PROVO — Brigham Young University is third-best in the nation in terms of value for each tuition dollar, according to rankings in a new book by the Princeton Review.

The University of Utah is not ranked in the top 10 but was the only other Utah college or university listed among the 81 profiled in "America's Best Value Colleges."

The book's 2006 edition doesn't mention the hefty subsidy of every BYU student's tuition provided by The Church of Jesus Christ of Latter-day Saints, which owns the school, but editors were aware of it and it did contribute to BYU's high ranking, said Robert Franek, Princeton Review's vice president of publishing.

University and church officials are open about the fact that tithing donated by church members — 10 percent of each member's earnings — makes up the difference for low tuition costs.

However, neither group will comment on the exact amount, though some estimates place the total at more than $200 million a year. "It is a significant contribution the church makes to a student's education," university spokeswoman Carri Jenkins said.

Franek said the Princeton Review considered 30 factors to rate schools according to academics, financial aid, student borrowing and what it calls "Tuition GPA," the overall sticker price minus the average amount students receive in scholarships and grants.

The editors combined data provided by administrators at more than 350 colleges and universities with surveys of students attending those schools.

BYU students paid $1,640 in tuition per semester this year, but the university recently announced a tuition hike that will raise the cost to $1,705 for fall semester.

Those amounts are the rate for members of the LDS faith. Non-LDS students will pay $2,460 per semester in tuition.

BYU's Web site states that "nonmembers" are assessed higher tuition because members already have made monetary contributions to the university through tithing, but non-LDS students also receive a subsidized education.

"This higher tuition (for nonmembers) still does not cover the total educational cost," according to BYU's Web site.

That caught the Princeton Review's eye, Franek said.

"It's BYU's mission and mandate to make college affordable to members of their faith without ostracizing other students who attend the university," he said. "There really isn't that dramatic a difference, which makes it a great value. For BYU to charge such a low tuition, I hope it would inspire students and families to find out more about the school."