K-12 school districts are funded by a combination of state aid and property taxes. The school district foundation levy is $5.40 per $1,000 of assessed value. This levy and state aid are not able to fully fund a school district's spending, so districts assess an additional levy. Schools can also levy income surtaxes and property taxes beyond both the $5.40 levy and the additional levy which can be used for specific needs. Some of these specific levies require approval by the districts voters.