Students learn about government revenue and spending in Texas. First, they study revenue sources and categories of spending from the 2016–17 Texas state budget. Then they learn how local governments raise funds, and they explain why local governments are interested in attracting businesses to benefit from property taxes. Finally, they examine sources of funding for public education in Texas.
Students read an introduction explaining the services provided by Texas state and local governments and how those services require funding. They connect this idea to their own lives by viewing an image related to personal finance, reflecting on how they earn, save, and spend money, and contributing to a word cloud listing their own sources of income. They then post to a class wall describing how they decide whether to save or spend their money and what they choose to spend it on.
Teacher MovesPresent the lesson overview and objectives, emphasizing that students will learn how Texas governments raise, budget, and spend money. Prompt volunteers to share how they make personal financial decisions, using their examples to build a bridge between personal finances and government budgeting before moving on.
Students read an explanation of the Texas state government’s biennial budget and how sales tax and other revenue sources fund it. They examine charts showing revenue from taxes and non-tax sources for 2015 and answer fill-in-the-blank questions identifying which taxes provide the largest share of revenue and what percentage of total revenue comes from taxes, the federal government, and income from Texas land. They then study a pie chart of the 2016–17 state budget by function and answer questions about which spending categories receive the largest and second-largest portions of the budget.
Teacher MovesGuide students through the revenue and expenditure charts, clarifying key terms such as revenue, taxation, and non-tax sources. Support students as they interpret percentages and categories, and highlight that taxes are the largest contributor to state income and that education and health and human services are major spending priorities. Use the teacher pack resource Budget 101: A Guide to the Budget Process in Texas as needed to deepen your own background knowledge for discussion.
Students read about county and municipal governments in Texas, focusing on how they raise revenue through taxes, bonds, and fees. After learning what a bond is and how governments use bonds for long-term public projects, students post to a class wall explaining a bond in their own words. They then read about how counties and municipalities rely heavily on property taxes and consider a scenario in which a new factory increases a county’s property tax revenue. Finally, they respond on a collaborative wall explaining why counties and municipalities want to attract large businesses.
Teacher MovesReview student explanations of bonds, sharing strong examples with the class and clarifying that bonds are loans taken by local governments, typically for civic improvements, that must be repaid with interest and approved by voters. Emphasize how property taxes function as a major revenue source for local governments and guide discussion about why attracting large businesses benefits local communities through jobs, population growth, and increased property tax revenue.
Students read about public education as a major spending category for Texas and learn that funding comes from federal, state, and local governments. They read Texas Public Education by the Numbers, focusing on the Texas Public Education Funding pie chart to see how much each level of government contributes. Using what they have learned about local revenue, they answer a multiple-choice question identifying key local revenue sources for public education. Students then read about school district bonds, the Permanent School Fund, and how state funds are distributed to districts. They post to a class wall explaining what the Texas budget reveals about the state’s commitment to education and then review classmates’ posts, responding to at least two with questions or positive comments.
Teacher MovesReinforce that public education is funded by multiple levels of government and that local governments provide the largest share, primarily through property taxes and bonds. Clarify how school district bonds are used for construction and how the Permanent School Fund and other state funds support education beyond tax revenue. Encourage thoughtful responses about the state’s commitment to education and facilitate peer-to-peer discussion by prompting students to ask questions and build on one another’s ideas.
Students complete the exit quiz by answering all the questions.
Teacher MovesFacilitate the assessment and use student data to evaluate understanding, address misconceptions, and identify areas for growth.
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