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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

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

Motor fuel taxes should be indexed for inflation and increased as necessary to fund transportation infrastructure and services.

Excise taxes on individual commodities, such as tobacco or alcohol, should at least keep pace with inflation, such as by levying them on an ad valorem basis.

Policymakers should promote the creation of mixed-use livable communities.

National, state, and local parks should be age-friendly, accessible, and sufficiently funded. They should be equitably located throughout communities.

Policymakers should enact comprehensive planning statutes, regulations, and incentives that create communities that promote the independence and ac