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ARTICLE · 23 JULY 2020

Special Districts During Covid-19

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Much has been written about the long-term effects of the Covid-19 pandemic, the shutdowns it has caused, and the effects on state and municipal government budgets and revenues.

United StatesCoronavirus (COVID-19)
Joseph Seliga
Joseph Seliga
David Narefsky
David Narefsky
Nicholas R. Vallorano
Nicholas R. Vallorano
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Much has been written about the long-term effects of the Covid-19 pandemic, the shutdowns it has caused, and the effects on state and municipal government budgets and revenues. Special districts are government entities that are uniquely vulnerable but have not received the same level of attention. This article provides an overview of the challenges facing these special districts and the current attempts to provide relief, then offers considerations for the path forward.

There are over 50,000 special districts throughout the country, according to the U.S. census bureau. They are constituted separately from general units of government, such as states, counties, and municipalities. Special districts typically have access to or authority to assess a limited number of defined revenue sources to fund their activities. Many of these are school districts and health districts, but at least 2,000 are responsible for operating, and are reliant on revenues from, transportation

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