["Social Science Quarterly, EarlyView. ", "\nAbstract\n\nBackground\nThe flexible boundaries of special districts allow for overlaps with each other that generate various specialized service bundles on a territorial basis. The combined overlapping boundaries may reveal willingness to have more services at additional costs as the special districts generally provide services selectively to those who reside within their boundaries.\n\n\nObjective\nThis study aims to investigate whether overlapping special districts sort citizens by income level as reflected by the Tiebout model.\n\n\nMethods\nThis study utilizes a cross‐sectional block group data of Ventura County in California, taking numbers of vertices of special districts as independent variable and household income as dependent variable.\n\n\nResults\nEstimation result demonstrates that a greater number of specialized services is associated with higher income levels and varies by service type.\n\n\nConclusion\nFindings of this study imply that income segregation could be predetermined by jurisdictional boundary, and that other subjects of urban segregation may have similar pattern.\n\n"]