Education Spending and Changing Revenue Sources

This document indicates that although school districts are the primary supplier of education services, they do not always have independent authority to set spending levels or raise revenues. The ability to set expenditure levels depends in part on the taxing authority of school districts. School districts in 36 States are designated independent, meaning they may generate their own revenues, usually by setting property tax rates. In the other States, some school districts are dependent on a city, town, or county to raise revenues. Most dependent school districts are found on the East Coast.