What is the purpose of the maintenance and operation tax rate in a school district?

The maintenance and operation tax rate in a school district is primarily designed to raise revenue for the ongoing operational costs necessary to run and maintain schools. This includes expenses such as salaries for teachers and staff, utilities, and daily supplies needed for student learning. By funding these essential services, this tax rate ensures that the school can provide a conducive environment for education and support day-to-day educational activities. This distinguishes it from other forms of school funding, such as those aimed solely at capital improvements or specific programs, which prevent the smooth functioning of the educational institution if not adequately financed through operational funds.