What is the purpose of taxation in local government?

The purpose of taxation in local government primarily revolves around providing funding for essential public services. Local governments rely on tax revenue to maintain and enhance various services that benefit the community, including public safety (such as police and fire departments), education, infrastructure improvements (like roads and public transportation), sanitation, and parks and recreation. These services are vital for maintaining the quality of life in a community and ensuring that its residents have access to necessary resources.

While increasing property values, regulating private landownership, and promoting economic development are also considerations in local governance, they are not the primary aim of taxation. Property values may rise as a secondary effect of improved public services funded by taxes, but taxation itself is not designed to directly influence property values. Similarly, while regulations can play a role in landownership and economic growth, the main function of taxation remains the funding of the services that residents expect from their local government. Therefore, the focus on funding public services captures the fundamental reason for taxation at the local level.