School impact fee
A charge tied to the students a new home is projected to generate, usually assessed per square foot or per unit.
The local government, or in some states the school district directly
Most state acts do not authorize school fees at all. Where they exist they are often the biggest impact fee line, and they are the most litigated.
Most state enabling acts do not authorize school impact fees. Where they exist they arrive by a different route: special legislation county by county, a school district's own levy authority, or a separately named tax.
Tennessee's County Powers Relief Act allows growth counties a school facilities tax of up to one dollar per square foot on residential development, but forbids new private acts and requires repeal of any other impact fee first. Oregon lets districts levy a construction tax capped at one dollar per square foot residential and fifty cents nonresidential.
Nevada authorizes a school construction tax of up to $1,600 per unit in districts under fifty thousand population. Hawaii's Department of Education designates school impact districts directly.
Where this is authorized
Among the states with a general enabling act, 8 list this facility type as eligible and 21 do not. States without an act are a local question entirely.