Exposing tax inequities and emphasizing a path forward with actionable solutions in education – a strong call to action and the promise of change
By State Representative Viola Davis (D-Stone Mountain)
(765 words)
Part Two of Two: Breaking Free from Tax Enslavement – Solutions for Georgia’s Donor Counties
In Part One of this editorial series, we explored the inequities in Georgia’s school tax system – inequities that shackle donor counties like DeKalb, Fulton and Cobb to a system of tax enslavement. These counties are burdened with higher property taxes yet see their contributions redistributed to other parts of the state through mechanisms like the Equalization Fund and Sparsity Grant.
Now, it is time to discuss the solutions. How do we end tax enslavement, ensure fairness for all Georgia taxpayers and create a sustainable education funding model? Here are three essential strategies to free donor counties from this broken system.
1. Amend Georgia’s Tax Laws to Retain Local Revenues
One critical step is to ensure that property tax revenues generated in donor counties remain within those counties. This can be achieved through a constitutional amendment that:
- Limits Redistribution of Local Funds: Property tax dollars collected in donor counties above the state’s 20-mill cap should be retained for local use, including education and infrastructure.
- Adjusts Redistribution Thresholds: Redistribution should only occur once at least 65 percent of Georgia counties levy taxes at or above the state millage cap, ensuring a level playing field.
- Exempts Donor Counties from Excess Contributions: Donor counties like DeKalb, Fulton and Cobb should not be penalized for their contributions to the state’s economy and education system.
This amendment would restore fairness by keeping resources local, empowering donor counties to address their own needs first.
2. Fully Fund Transportation for All School Districts
Georgia’s transportation funding system is another area ripe for reform. Currently, many school districts, particularly in donor counties, are forced to cover the majority of transportation costs out of their own budgets, further straining local resources.
To address this:
- Statewide Transportation Funding: Georgia must fully fund transportation for all school districts, eliminating disparities between donor and recipient counties.
- Modernize the Quality Basic Education (QBE) Formula: Transportation costs should be adequately accounted for in the QBE formula, which has not been updated since the 1980s.
- Utilize the Budget Surplus: Georgia’s $16 billion surplus provides a unique opportunity to fund a modern, efficient school transportation system statewide.
By ensuring equitable transportation funding, donor counties can allocate more of their budgets to critical local needs like classroom resources and teacher salaries.
3. Prioritize Funding for Students Living in Poverty
A truly equitable school funding system must address the needs of students living in poverty – both in donor and recipient counties. Poverty impacts students’ ability to learn, and the current system does not adequately account for the additional resources these students require.
Proposed solutions include:
- Weighted Funding for High-Need Students: Amend the QBE formula to include weighted funding for students living in poverty, English Language Learners and those with disabilities.
- Targeted Investment in Underserved Areas: Ensure that state funds are used to directly support schools in low-income neighborhoods, whether in rural or urban areas.
- Transparent Resource Allocation: Require public reporting of how state education funds are allocated and spent to ensure accountability and fairness.
By addressing the root causes of educational inequity, Georgia can create a system that uplifts all students, regardless of their ZIP code.
Why These Solutions Matter
Implementing these solutions will:
- End Tax Enslavement: Donor counties will no longer be forced to subsidize other areas at the expense of their own communities.
- Strengthen Local Schools: Retaining local revenues ensures that donor counties can invest in their own education systems, benefiting students and homeowners alike.
- Promote Fairness Across Georgia: Modernizing the QBE formula and funding essential services like transportation creates a more balanced system for all counties.
A Call to Action: Join the Movement
Ending tax enslavement in Georgia requires the collective efforts of taxpayers, voters and lawmakers. Here’s how you can help:
- Contact Your Representatives: Urge them to support legislation that retains local revenues, funds statewide transportation and prioritizes students in poverty.
- Educate Your Neighbors: Share this series and start conversations about tax inequities in your community.
- Demand Accountability: Push for transparency in how Georgia allocates and spends education funds.
Together, we can unshackle donor counties from this unjust system and create a school tax model that is fair, equitable and sustainable for all Georgians.
Ending tax enslavement is not just about fairness – it is about ensuring that every child, every homeowner and every taxpayer in Georgia gets the resources and opportunities they deserve.
Let’s work together to break the chains of this broken system and build a brighter future for Georgia.
*Editor’s note: a picture of Rep. Davis is attached.
Representative Viola Davis represents the citizens of District 87, which includes portions of DeKalb County. She was elected to the House of Representatives in 2018 and currently serves on the Defense & Veterans Affairs, Insurance, Interstate Cooperation, Natural Resources & Environment and Urban Affairs committees.
###