It might help you to understand how complicated this are over here to go back to the time of the American revolution.
The USA was founded by people with a complete distrust of government. Therefore it was decided that decisions should be made at the most local level possible. The whole system was set up to devolve power to the smallest possible unit of government. The states that were the original colonies are set up quite different than those states that came along later. Let me explain.
In PA, we have the following levels of government in descending size, State, County, and Locality. A locality would be a town, a borough, a city, a township, etc. In addition, once it was decided that an educated populace was a requirement for a democracy to succeed, a school system needed to be set up. The people did not want the government involved in their children's education so they established School Districts to provide for the education of their children, outside of the government structure. These School Districts normally span multiple localities. They have elected members and also have the ability to tax in order to provide the education. This is the prevalent form of government in most of the original states.
In many newer states you will only find 2 levels of government, State and County and the counties will usually run the schools.
All of those political entities have the ability to tax. Each state's constitution will lay out what taxing authority each of the government entities will have. For example in PA, the Locality can tax my income, while the County or the School District may not tax my income but they can tax my property.
Which taxes hurt the elderly most? Property Taxes. They are set on the current value of the property and not based upon the ability to pay. You can imagine what this does to a School District's ability to raise money for teachers salaries, etc.
And because this is supposed to be a chicken thread. Here is Aurora hanging out in the chair next to me tonight.
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This is my new rule. If I am going to discuss things other than chickens, I will place a photo of a chicken in the post.