According to the New York State Association of Counties (NYSAC), nine state-mandated programs and services consume more than 100 percent of the county property taxes levied across the state (outside of New York City), which is the primary reason why New York State has been at the top of list of states with the highest tax burden per capita. To help state leaders begin reversing this trend, NYSAC has released a report called Real and Permanent Mandate Relief, which provides actions the state can take to reduce property taxes at the county level.