This is probably part of a "School Choice" program. In MA, if districts declare themselves to be a "choice" district, students can apply and come to school there. The receiving town gets the per pupil expenditure $ from the sending district. Needless to say, the sending districts do not like this. However, the receiving district can limit or deny entrance when the space is full or anything in any way disturbs the students who actually live in the district.
This has helped some schools in ways that no one really thought about, yet it is not really fair to poor districts that have no "draw" and are constantly losing kids to other places that have choice. How about funding all schools equally, not based on property taxes? Don't get me started...
The district where I work was pretty low ranked about 12-13 years ago. After major change and several award winning academic and social-emotional learning programs were instituted, along with a lot of new teachers, the district started taking choice kids. They used to lose a lot to other choice schools and parochial schools and the trend totally reversed itself. We get a lot of money from the sending districts, which enable us to keep these programs going. The district where my kids went also had a choice program. It has a super academic and athletic reputation, so people were on waiting lists. At times, they had to shut the program off because there were so many kids, it was pushing the student-teacher ratio up. Of course, kids who were there, stayed until graduation. My older son's best friend went to school there from grade 4 on through this program. He lived in a neighboring town with schools that had few resources. He was being beaten up all of the time because he was smart!
I have mixed feelings about this, not because of the taxes, but because it takes money away from districts who really need it. When my exchange student from Germany wanted to come here and go to school, he paid $8,000 for one semester at my kid's high school (it wasn't a true exchange-- he just wanted to come and live in the US, but he needed to find a family that could meet his cycling needs. This couldn't be done through a regular exchange program). We had to beg them to accept him!