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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.

Federal and state governments should monitor compliance with the Nursing Home Reform Act

States should require that all beds in a nursing facility be certified for Medicaid and Medicare as a condition for the facility’s participation in Medicaid.

States should require adequate numbers of appropriately trained staff to ensure a high quality of care.

Quality measures: Participant preferences and satisfaction should be used as key quality measures.