Property taxes should be equitable.
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 prior year.
States and localities should carefully evaluate the effectiveness of the incentives they offer to attract or retain businesses.
When considering bond financing, state and local policymakers should:
Public retirement systems should establish a maximum vesting period of five years for DB plans and one year for employers’ matching contributions to defined contribution or hybrid plans.
States and localities should move toward full funding of their retirement systems.
Public and private employers should provide more flexible work options.
Public and private employers should offer phased-retirement programs and retiree reemployment programs that encourage employees to stay in the workforce beyond the time they
Federal and state laws should prohibit maximum hiring ages and mandatory retirement ages for all workers. This should include public-safety employees.