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Parcel Tax

Schools in the United States receive funds from a variety of sources, including the federal, state, and local levels of government. The primary source of local funding is the ad valorem property tax, which is based on the assessed value of real property, with the tax rate typically set by local voters. In 2010–2011, ad valorem property taxes benefitting public schools in the United States totaled $176 billion, or about 30% of total revenue. In contrast, some jurisdictions also impose non–ad valorem taxes. These are fees charged per housing unit or per square foot rather than on the value of the property. For example, some municipalities impose non–ad valorem taxes for services such as solid waste disposal, street lighting, or fire protection. These fees usually ...

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