It may have some psychological effect.
But I imagine that more property owners know the annual amount they pay than the tax rate. You make the check out for the amount so it becomes more ingrained.
There was a debate one time that if we moved town meetings to after the tax bill was paid, that a lot less voting to increase spending would occur. I think that psychological effect may have more of an impact, but so many don't vote that are qualified to do so, that I really am not sure.
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