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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: 

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. 

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. 

Exemptions from state retail sales taxes should be narrowly designed to reduce their regressive nature and avoid pyramiding. 

Property taxes should be equitable. 

States should coordinate LTSS programs, policies, and budgets. This can be done in one state agency or across multiple agencies.

States should develop a comprehensive uniform assessment instrument to determine individual needs and develop a service plan. It should be used in all state LTSS programs.