Local revenue options for K-12 education

In 33 out of 50 states, the property tax generates at least 95 percentof local tax revenues for schools. Even so, the property tax has manyalternatives. Local sales and income taxes, user fees, and a host of othertaxes provide additional funds to school districts in many states, and theirexperiences shed light on potential sources of local funding for Californiaschools. This essay describes these alternatives, how they are structuredand administered, and how they might be used in California.