A better city will cost more, and as a matter of simple fairness taxes must be levied according to ability to pay. Therefore a progressive city tax structure is fundamental to our vision of a Green St. Paul. There will be no city sales tax, for sales taxes place a disproportionate burden on those with low income. All industrial and commercial property will be taxed at its true and fair market value. Taxation of homesteads will be on the basis of the owner's income rather than on the market value of the property, since market value often does not represent a homeowner's ability to pay. It has been clearly shown that this change in the property tax base would not reduce city revenues.