While a neat idea in theory, I don't think its practical.

Because a very rural county might produce almost nothing in tax collection relative to its size, but has a lot of production of food, power, etc. that is necessary for the nearby highly taxable urban sprawl to function.

I just think taxes as a whole should be opt-able on an individual level. If someone doesn't want to pay for public schools, then they can't use them and their money won't be collected on that front. If the system can't raise enough money due to lack of opting in, then that is the market telling the government to improve to get paid more.

The only hitch is that roads aren't as easy to simply say "you can't use" in this regard, so that would need a different exception.