Title VIII - Impact Aid Program of the Elementary and Secondary Education Act (ESEA), as amended by the No Child Left Behind Act (NCLB) assists school districts that have lost property tax revenue
- due to the presence of tax-exempt Federal property, or
- due to the enrollment of federally connected children.
The Impact Aid law assists school districts serving children residing on Indian lands, military bases, low-rent housing properties, or other Federal properties. The law also, to a lesser extent, supports school districts serving children with parents in the uniformed services or employed on eligible Federal properties who do not live on Federal property.
Impact Aid overview at US Department of Education