The way property taxes are levied now, based on fast-rising home values, is “unsustainable” for most homeowners, he said. Property taxes are not collected by state government, but they pay for most local services, from police to teachers. Sales taxes are also less reliable than property taxes, especially during a recession. And some lost property tax revenue probably could not be replaced, some observers said, leading to cuts to local services. It means shifting sales tax from other purposes like capital and general property tax relief across the board,” he said.