Public funding has always been an important part of the definition of a public library. Public libraries have seen a decline in funding, relying on a mixture of external types of funding to keep services running. With state and local governments facing financial pressures, some public libraries have explored alternative ways to maximize funding, by forming independent library districts. This model gives districts flexibility in increasing property taxes or other taxes at the municipal level – the primary method of collecting funds. This project reviews any previous research or data to determine if this long-held assumption is correct.