2 0 1 0 - 2 0 1 1 ▁fis cal ▁year , ▁state ▁and ▁local ▁government ▁contributed ▁$ 3 . 3 ▁billion ▁to ▁the ▁M FP ▁formula . ▁Re quired ▁local ▁fund ing ▁is ▁paid ▁by ▁property ▁and ▁sales ▁tax es ▁lev ied ▁by ▁local ▁school ▁districts . ▁ ▁District s ▁with ▁higher ▁tax ▁reven ues ▁must ▁pay ▁a ▁higher ▁portion ▁of ▁the ▁M FP ▁than ▁districts ▁with ▁lower ▁tax ▁reven ues . ▁ ▁The ▁formula ▁div ides ▁districts ▁into ▁levels ▁based ▁on ▁the ▁doll ar ▁amount ▁of ▁tax es ▁they ▁le vy . ▁ ▁Per ▁student ▁sp ending ▁▁ ▁In ▁ 2 0 1 0 - 2 0 1 1 , ▁the ▁base ▁M FP ▁formula ▁was ▁$ 3 , 8 5 5 ▁per ▁pup il , ▁without ▁account ing ▁for ▁special ▁student ▁needs . ▁The ▁M FP ▁formula ▁also ▁takes ▁into ▁account ▁the ▁additional ▁exp enses ▁school ▁systems ▁in cur ▁in ▁educ ating ▁special ▁classes ▁of ▁students ▁( e . g . ▁at ▁risk , ▁special ▁education ▁and ▁gift ed ▁and ▁tal ented ▁students .) ▁▁ ▁In ▁the ▁end , ▁school ▁districts ▁get ▁an ▁average ▁of ▁about ▁$ 1 0 , 0 0 0 ▁of ▁state ▁and ▁local ▁fund ing ▁per ▁student ▁per ▁year . ▁ ▁Local ▁and ▁state ▁sources ▁spent ▁between ▁$ 6 , 5 0 0 ▁and ▁$ 1 0 , 7 0 0 ▁per ▁student ▁during ▁the ▁ 2 0 0 8 - 2 0 0 9 ▁fis cal ▁year . ▁ ▁In ▁that ▁year , ▁Allen