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Policymakers should take action to raise revenues, promote energy conservation, and reduce climate change.

Carbon taxes or a cap-and-trade systems that would increase energy-related and other prices must include measures to compensate for regional differences in energy costs and

States should adequately fund and broaden their methods of financing public education.

States should generally avoid arbitrary limitations on property taxes.

To ensure equity in property taxation, assessors should use fair-market value as the starting point for determining property values.

Property tax relief should be equitable, cost-effective, and targeted to homeowners with low and moderate incomes burdened by their property tax bill.

Prior to finalizing annual budget decisions, localities should inform taxpayers of the property tax rate required to maintain revenues at the same level as the

Higher levels of government should provide adequate resources when mandating functions to lower levels of government.

Services should be implemented and operated by the level of government that can most appropriately and efficiently deliver them.

Policymakers at all levels should expand access to NEMT for people of varying income and ability levels.