MA has a structural problem with it's failure to adopt county-level funding systems. Schools within 5 miles of each other have different tax bases and consequently grossly uneven distributions of resources (doubly so since the state has been pushing ed-funding formulas onto townships for the past decade+).

The wealthy spend a far smaller percentage of their earned income, meaning that when it comes to sales taxes, the wealthy pay a smaller percentage of their total income to the state. Reason for this? People who are middle class and working class spend a much larger percentage of their earned income on week-to-week expenditures, while the top percentage folds much of their wealth into "not taxable annually" places. This futzes with annual calculations for state revenue.

Their property taxes flows proportionately to their community, meaning the ridiculously wealthy communities get ridiculously funded schools. But the state has less funding through sales to appropriate to the poorer districts with the greater volume of low income housing and higher population densities and greater student populations with smaller net revenue to be distributed across many more schools.

We have to acknowledge that, nationally, MA is in the minority--34 states have progressive tiered tax systems that acknowledge that wealthy need to contribute a higher percentage of their wealth because so much of it can be squirreled away, untaxed or undertaxed.