Tax burden refers to the overall weight of taxation on property owners, businesses, or residents, considering property taxes, utility fees, and other municipal charges relative to property values, income, or ability to pay. Tax burden discussions arise when comparing taxes between municipalities, property classes, or over time. High tax burdens may discourage investment, drive residents or businesses elsewhere, or create affordability challenges for fixed-income households. However, tax burden must be considered alongside services received—higher taxes may fund better services. Assessing tax burden requires comparing similar properties and considering total municipal charges, not just tax rates. Tax burden concerns drive many policy debates about assessment, tax ratios, user fees, and economic development incentives.