An increase in the property tax rate of a school district creates an increase in local revenues for the district (Missouri Department of Elementary and Secondary Education. [MODESE], 2017). The overarching question becomes: Do increases in the local tax levy compare to improved student performance? The purpose of this quantitative study was to examine the difference between property tax rates of Missouri public school districts to student performance as viewed through the lens of benefit tax theory (Duff, 2004). Secondary data were obtained via the MODESE which included property tax rates and information from the Annual Performance Reports for public school districts for academic years 2014-2015, 2015-2016, and 2016-2017. The categories examined from the Annual Performance Reports were: academic achievement, subgroup achievement, career and college, attendance, and graduation. Public schools with higher tax rates were found to have the best attendance rates and the highest graduation rates. Overall, public school districts with higher tax rates realized higher Annual Performance Report scores. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://bibliotheek.ehb.be:2222/en-US/products/dissertations/individuals.shtml.]