§ 16204 School District Tax Funding
Each year the school board decides if money for certain school facilities will come from the district’s regular budget or a special tax, and if a special tax is needed the county must collect $160 for each student‑day, minus any leftover aid from previous years.
A school district gets a notice that it must use a special tax to pay for a new classroom building. The county then adds a tax on every property where the district’s students live.
The county looks at how many students attend each day on average, multiplies that number by $160, and then subtracts any unused aid from past years. The result is the total tax they must raise from property owners.
Tax amount = ($160 × Average Daily Attendance units) – (Remaining aid per unit × Average Daily Attendance units)
The district has an average daily attendance of 500 students. There is $20 of unused aid per student‑day from the previous year.
Result: Tax amount = (160 × 500) – (20 × 500) = $80,000 – $10,000 = $70,000
AI-generated — May contain errors. Not legal advice. Always verify source.
§ 16204 School District Tax Funding
Last verified: January 10, 2026