Maximizing resources to ensure Westfield has all of the taxpayer money that it is due. Tax rates do not impact tax bills. The rates of the City, school, library, etc are all added together to create a denominator. Each individual tax rate is then divided by this denominator to determine the approximate amount each will receive, subject to limitations imposed by the Department of Local Government Finance. Whatever is not collected by the individual taxing authorities or is in excess of what the state allows, goes to the County. Thus, if you lower the City tax rate, the City will receive a smaller amount, but the savings does not go back to taxpayers, but goes to the County. Therefore, your tax dollars are not spent by Westfield, but by the County. I believe Westfield tax dollars should be spent in Westfield for the benefit of Westfield citizens. Any candidate for council who says they will lower tax rates to lower bills does not understand municipal finance.