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Citizens of wealthier cities may not only have a lighter tax burden, but also receive more intergovernmental assistance. The following data were drawn from the

Citizens of wealthier cities may not only have a lighter tax burden, but also receive more intergovernmental assistance.

The following data were drawn from the CAFRs of two northern Virginia cities (all dollar amounts are in thousands):

Fairfax

Manassas

Population

20,200

27,856

Value of taxable property

$1,933,472

$1,948,337

Property tax levy

$18,664

$24,534

Total general-fund revenues

$38,397

$36,092

General-fund tax revenues

$31,861

$29,706

Intergovernmental revenues

$5,050

$2,351

  1. Based on the limited data provided, which city has the greater resources on which to draw?
  2. Which city imposes the greater tax burden on its population based on
    1. Per capita total general-fund taxes?
    2. Per capita property taxes?
    3. Tax rate (i.e., property taxes as a percent of property value)?
  3. Which city receives a greater amount of assistance from other governments
    1. As a percentage of its total general-fund revenues?
    2. Per capita?

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