State government and local governments share responsibilities and resources. Both the State and local governments (municipalities, counties and school districts) must provide a variety of important public services. But the ability of each of these levels of government differs greatly.
Unlike the State, local governments have few revenue options available to pay for services. This has resulted in the continued heavy reliance on property taxation as the major source of revenue for municipalities, counties and school districts. Because the value of property varies widely from municipality to municipality, many local governments are unable to meet local service needs.
View our Taxpayer dollar explanation document (PDF).