As vibernum mentioned[1], tax revenue comes into play as well. My municipality's school budget, as an example, is heavily reliant on a portion of local sales t

As vibernum mentioned[1], tax revenue comes into play as well. My municipality's school budget, as an example, is heavily reliant on a portion of local sales tax proceeds in addition to property taxes. So at a time when they're having an unanticipated spike in immediate expenses (increased sanitation/facilities costs, pppe costs, widescale elearning investments and implementation, drastically increased administrative burden, capital purchases for student technology, etc), they're also seeing an unanticipated drop in revenue. It really is a shame the federal government isn't stepping up more in this area. Even with the relatively small amount of relief funds allocated to primary education, states are having to sue the Education Department to even keep their hands on what they've been allocated[2]. [1] https://news.ycombinator.com/item?id=23834738 https://news.ycombinator.com/item?id=23834738 [2] https://www.npr.org/sections/coronavirus-live-updates/2020/07/07/888793021/states-sue-education-department-over-allocation-of-pandemic-funds-to-schools https://www.npr.org/sections/coronavirus-live-updates/2020/0...