1. Restructure the homestead education tax 2. Broaden the sales tax base 3. Modernize income tax features 4. Undertake analysis in order to eliminate tax burden/benefit cliffs 5. Improve administration of property tax 6. Create a comprehensive telecommunications tax 7. Utilize tax policy to address climate change 8. Collaborate with other states so each state can build a fairer, more sustainable tax system Recommendation 1: Restructure the Homestead Education Tax Key components: A. Eliminate the Property Tax Credit B. Eliminate the homestead education property tax, and implement income-based education tax for all residents (owners and renters) with rate tied to locally voted budgets. C. Levy the non-homestead education property tax on all property except the residence and 2-acre site.