Berkeley Unified School District, Emery SD and others use an "imaginative" local revenue source. The Los Angeles USD tried this source also - but failed 'cause they taxed TOO HIGH.

In it's absolutely best economic form; it almost becomes a Georgian Land Tax. A per square foot tax on land, using the Special Tax power of a school district. The tax rate absolutely must be applied "uniformly". (that old Barakas decision)

In it's next best form (IMO); as a parcel size (PSF) + "improvement" size (PSF) "uniform" tax rate.

In it's 'tried for years now' form; as an "improvement" Per Square Foot "uniform" tax.

Christopher -
Land (or Land and Improvements tax) based on a "uniform" rate. Berkeley has been getting this new type of tax for several years now - about 1/4 or their operational revenue. Replace the regressive all-pay-the-same parcel tax WITH 1,000,000 SqFt office pays $10,000 per year from PSF 1 CENT of tax rate. [ not 2017 Measure B fixed $127 for all Google parcels ]

My residence = about 6500 SF lot and 1700 SF improvements." At "1 cent rate" Tax of either $65, $82, $17?
Double that, to 2 CENTS per square foot "uniform". Tax of of either $130, $164, or $34.
-I've retired "my lance" on fair school special taxes Christopher. I think Greg C. has also.-