Not in the district I live in. Except that the city does collect a sales tax, which someone with 15 kids would presumably pay more of than someone with no kids. But in general taxes and school levies aren't at all correlated with number of children.

Schools are in general funded by taxes on real estate--which in my opinion is not a good thing, but is the way it is in the US. The couples with infants on our block and the empty-nesters pay taxes for the school system, just like the families with kids in the public schools and families with kids in private schools.

I don't object to paying taxes for schools without having a child enrolled in them. However, I think that real estate taxation is not a good way to fund the schools.

It's not a tax then, but rather a teaching fee. A conditional tax is a fee. Why can't she choose a school freely and pay a fee where she wants to?

Eh, my understanding is that everybody (over a certain income level of course) pays it, but some people pay more and some people pay less. Kind of like how different people get taxed different amounts for different property.

I'll have to look into this, I'm not terribly familiar with it since I have someone do my taxes for me..

I afraid then, it's hard to reason whether something is "fair" or "not fair", given the sheer compexity of the system. Which is unfortunate: when you don't immediately understand what's fair and what's not, you have to apply rules first. And rules are just like violence: If they fail, add more rules.