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
Governments should avoid enacting laws that are inconsistent with U.S. Supreme Court precedent on takings.
A variety of criteria should be used when evaluating proposals to stimulate the economy:
Relief packages for people facing hardships due to economic downturns should be temporary and well-targeted.
The debate over immigration to the U.S.
When considering bond financing, state and local policymakers should:
Due to their regressive nature, raising state and local sales taxes should not be the first choice for increasing tax revenues.
States and localities should include services in the taxable base to reduce regressivity and improve neutrality.