From article
The school board in Jefferson County, Colo., outside Denver, voted in November to close 16 schools. St. Paul, Minn., last summer closed five schools. The Oakland, Calif., school board last February voted to close seven schools after years of declining enrollment and financial strife.
Declining birthrates, a rise in home schooling and growing competition from private and charter schools are contributing to the decline in traditional public school enrollment, according to school officials.
Districts in cities including Denver and Indianapolis have developed plans to shut down underused schools, and superintendents say more closures are inevitable unless enrollment drops are reversed.
If a school district closes a school then that means they don't need as much tax money. That money should be refunded to the population or the tax rate be decreased. By keeping the money and closing the schools that means they are going to spend that additional money on something other than education. Give the money back.