Treasurer's Office in counties where leased property is located.

In addition to looking for wealth-based variation, we examined the data to determine if there were regional differences in the shift burden. Given the great variation in fiscal impact on local governments, we looked to see if any patterns were apparent. Politicians could appear to be giving something back to the voters. In general, we found that rural areas have lower overall net shift burdens. This, in our estimation, is the moment for a full-court press on restructuring. Provides a permanent source of revenues or, in the case of COPS, has been reviewed regularly by the Legislature and Governor and reapproved. Beyond this generalization, however, we found no discernable regional patterns.

Homeowners liked getting something back from the government. The state would then provide local relief equal to this sum, possibly staged over several years. Putting substantial rebates in the hands of every homeowner and tenant.

The state would calculate an aggregate amount that it owes local governments. Directly provides local governments with increased general purpose revenues or indirectly provide these revenues by reducing demand for general revenues. In addition, as the state's fiscal condition has improved, the Legislature has enacted additional relief measures. Ninety-four percent is allocated to counties, the rest to cities.