NY Social Studies 2.8d

Social Studies2nd GradeKey Idea 2.8

The Standard

Taxes are collected to provide communities with goods and services.

New York State K–12 Social Studies Framework

Communities face different challenges in meeting their needs and wants.

Teacher's field guide

What Students Need to Do: Students explain that local governments collect money from people and businesses to pay for shared goods and services. They identify examples such as schools, roads, libraries, parks, police, and fire departments.
What Mastery Looks Like: A student can name several community services supported by taxes and explain why people share the cost. The student can describe a simple way taxes are collected, such as sales tax added to a purchase.
Common Misconceptions: Students may think taxes are donations or payments made only by wealthy people. They may also think a tax payment buys one person a specific service, rather than supporting services shared by the community.
How to Assess It: Give this exit ticket: “Name one community service paid for with taxes, and explain how that service helps people.”

Lesson moves

Give groups play money and picture cards, then have them pool taxes and choose which community services to fund.
Ask students to write: “What might happen if our community had no money for roads, schools, libraries, or firefighters?”
Play a matching game that pairs tax sources, such as store purchases, with community services, such as parks and fire departments.
Examine a local sales receipt, circle the tax amount, and discuss where that money may go in the community.

Free download