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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

When considering bond financing, state and local policymakers should:

Raise adequate revenue—the tax system must produce enough revenue to pay for important national, state, and local priorities.

Due to their regressiveIn taxation, a situa

States and localities should include services in the taxable base to reduce regressiv

Exemptions from state retail sales taxes should be narrowly designed to reduce their

States and localities should carefully evaluate the effectiveness of the incentives they offer to attract or retain businesses.