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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

Policymakers should preserve the existing stock and expand the availability of affordable, accessible, safe housing, particularly for those with the most severe cost burdens

Policymakers should increase the availability of subsidized housing with services.

Policymakers should mitigate the effects of foreclosures on renters.

Policymakers should mitigate the negative impacts of foreclosures on neighborhoods. Strategies should consider the needs of older adults.

State and local policymakers should encourage the construction of more housing units to ensure that people of all incomes and ability levels can afford to live in a communit