The idea of getting a tax rebate for your district being shuttered due to COVID is asinine.
Off of the districts that I'm most familiar with, the typical COVID school district financial scenario had the school saving money on facilities operations in the spring, only to lose an equal or greater amount in state budget cuts. Preparations for the fall look like making additional spending on equipment to enact social distancing expectations (if they got CARES funding, a nice chunk of that is going here). Schools are looking into making additional investments in the event that get bumped entirely online again.
Most districts that have been financially tight are going to be reeling come next spring, especially if their locally funding mix includes an income tax.
Why? If they're not delivering the total education experience that people are paying for why shouldn't they refund or cut our taxes? To not reopen schools is a CHOICE in which protecting adults takes precedent over doing what's best for the kids.
And I get why they're doing it. But they're no longer delivering on their mandate to provide a comprehensive education to the kids. I don't care about the reasons, I paid for a service and I'm not getting it. It's that simple.