First - Spending: If spending were not a problem, property taxes would not be the onerous burden they have become. Real Property Tax Reform will include spending reforms for assessors of Property Taxes: School Districts & Municipalities. Examples: Reforming rules that REQUIRE paying higher wages on government contracts than what the market will bear and rules that create exorbitant Pension Costs.
Second - Fairness: Reform cannot just relieve one group at the expense of another. It must benefit ALL Pennsylvanians.
Third - Expanding our Economy: Tax policy can serve to expand the tax base aiding tax revenue growth and in turn supporting whatever spending rules are in place. We need to do no harm.