Georgia Constitution Practice Exam

What is the primary means of financing schools by local school systems in Georgia?

1. Excise taxes

2. Income tax

3. Special assessments

4. Property tax

The correct answer is: Property tax

The primary means of financing schools by local school systems in Georgia is through property tax. This method allows local governments to levy taxes based on the assessed value of real estate within their jurisdiction. The revenues generated from property taxes are vital for funding public education as they provide a significant portion of the resources needed to support school operations, including teacher salaries, facilities maintenance, and educational programs. Local school systems rely heavily on property tax because it is a stable and predictable source of funding. Unlike other forms of taxation, property tax revenue is not as susceptible to economic fluctuations, thus ensuring a consistent funding stream for education. This reliance on property tax also reflects the decentralized nature of school funding in Georgia, where local communities have the ability to generate their own revenue based on local property values. In contrast, the other options such as excise taxes, income tax, and special assessments do not primarily fund school systems. Excise taxes are specific taxes on certain goods and services, income tax is more associated with state and federal revenue rather than local education funding, and special assessments usually relate to specific improvements or services, rather than general school funding. Hence, property tax stands out as the predominant source for financing schools in Georgia.