The sales and property taxes tend to be regressive - poor people spend a larger portion of their incomes on taxable goods and housing than rich people and, therefore, pay out a larger fraction of their incomes in sales and property taxes. In recent years the income and sales tax bases have significantly outstripped the property tax base. This has resulted in a surplus at the state level and tightened municipal budgets. The state relies primarily on sales, income and business taxes to raise revenues. Municipalities rely on property taxes, state and federal aid, user fees, interest and investment income.
Towns pay for most of the cost of education.
Municipalities with neediest populations usually have the lowest per capita bases and the highest mill rates. The amounts shown for each category in the chart represent gross revenue figures.