Local governments have been struggling to make ends meet without cutting essential services during the economic crisis, and have increasingly raised fees and rates charged to local tax payers to meet their bottom line. With the 2% cap on property taxes scheduled to take effect this year, municipalities will be in even more dire straits. Tax payers have already started complaining about rate-hikes and escalating fees. A recent article on philly.com, "NJ Municipalities Deal With Cruch Through Fees," examined the issue and the conflict that is developing as municipalities deal with the changing economic times. Municipalities will likely respond by shifting the cost burden to their non-voting tax payers by raising rates for business and industry while maintaining the status quo for voting residents whenever possible. Business and industry must be especially vigilant in monitoring changes in rates to insure that any increases are legal, equitable, and nondiscriminatory.