The following article is an opinion piece and represents the views of only the authors and not those of TheGeorgiaVirtue.com
By State Representatives Viola Davis (D-Stone Mountain), Kim Schofield (D-Atlanta) and Sandra G. Scott (D-Rex)
It is urgent that we bring transparency to Georgia’s public school funding system by releasing new data obtained through an Open Records Request (ORR) that we submitted to the Georgia Department of Education. The request reveals the list of school districts that did not receive the Equalization Grant or Sparsity Grant for fiscal years 2023 and 2024, underscoring a growing concern about fairness, equity and how taxpayer dollars are distributed statewide.
The public deserves to know where their tax dollars are going and why certain counties continue to shoulder higher property tax burdens with little return. This is not just about education funding; it’s about tax justice.
Our ORR asked two questions:
- Which school districts did not receive either the Equalization or Sparsity Grant for FY 2023 and FY 2024?
- Were any districts underpaid based on the state’s funding formulas?
Answer:
- The Georgia Department of Education provided a spreadsheet listing the districts that received no funding from either program.
- DeKalb, Fulton and Cobb counties – often labeled as “donor counties” – received $0 from both grants, despite having high property tax burdens and large student populations.
- The department confirmed that no underpayments occurred for eligible recipients based on current formulas.
The Equalization Grant aims to level the playing field by providing additional funds to districts with low property tax wealth. However, its structure results in wealthier (but not necessarily well-funded) counties contributing to others while receiving nothing in return. The Sparsity Grant provides funds to small, rural districts with low student populations to support fixed costs. While valuable in intent, its design reinforces regional funding gaps.
Gwinnett County, one of Georgia’s largest and wealthiest counties, received $34,758,014 in Equalization funding for FY 2023 and $88,012,744 in Equalization funding for FY 2024. Meanwhile, donor counties like DeKalb, Fulton and Cobb received nothing in either year, despite serving high-need student populations and levying some of the highest local millage rates in the state.
As outlined in Representative Davis’ editorial series ‘Unshackling Georgia: Ending Tax Enslavement,’ the current system perpetuates what we call “tax enslavement,” where donor counties are forced to subsidize others while their own schools face budget shortfalls.
What are “donor counties?” Donor counties are the counties that already contribute more in state taxes than they receive back in education funding. These are places with strong local tax bases that help prop up the entire public education system.
We call for the following reforms:
- A constitutional amendment to retain local property tax revenue for local use, especially if the school tax is over 20 mills;
- A fully funded statewide transportation program for public schools;
- A modernized QBE formula that accounts for students living in poverty, English Language Learners and students with disabilities;
- Greater transparency and accountability in how education funds are allocated and spent.
No community should be penalized for its success. Funding formulas must reflect 21st century realities and ensure that all students, regardless of their ZIP code, have equitable access to resources.
We will continue to push for legislative reforms to address funding inequities and have submitted follow-up requests and policy proposals for the 2026 legislative session. We also ask the public to:
- Review the data included in the open records response;
- Contact your legislators to support reforms;
- Engage in local conversations about education funding and tax equity.
We are not just exposing the problem. We’re building the pathway forward with solutions that work for all Georgians.
Open Records Request to Superintendent Richard Woods
Open Records Request Response
Representative Viola Davis represents the citizens of District 87, which includes a portion of DeKalb County. She was first elected to the House of Representatives in 2018 and currently serves on the Defense & Veterans Affairs, Health, Insurance, Natural Resources & Environment and Urban Affairs committees.
Representative Kim Schofield represents the citizens of District 63, which includes a portion of Fulton County. She was first elected to the House of Representatives in 2017 and currently serves as Secretary of the Urban Affairs Committee. She also serves on the Creative Arts & Entertainment, Health, Industry and Labor and Small Business Development committees.
Representative Sandra Scott represents the citizens of District 76, which includes a portion of Clayton County. She was first elected to the House of Representatives in 2010 and currently serves on the Banks & Banking, Defense & Veterans Affairs, Human Relations & Aging, Insurance and Reapportionment and Redistricting committees.
