According to the Georgia Constitution, can local schools levy taxes to assist with financing those schools? If so, what kind?

• A. Yes, property taxes
• B. No taxes are allowed
• C. Yes, income taxes
• D. Yes, sales taxes

Answer: (A)

Local school financing in Georgia is built around ad valorem property taxes. The Georgia Constitution authorizes school districts to levy a tax on real property within their boundaries to fund the schools, using the property’s assessed value as the base. This provides a steady, locally controlled revenue source for operating costs, facilities, and programs. Income taxes are not a power granted to local school districts by the constitution, and while sales taxes can be used in some education funding contexts (often via voter-approved measures), the straightforward and constitutionally supported mechanism for local schools to raise funds is through property taxes.