Cut expenses first, then reduce the revenue to match, not cut revenue and then try and find enough expense cuts to balance the budget. The conversation should have gone: "Ok, I have done an evaluation of the City expenses, and I have found this much that could potentially be cut without impacting services. Given that, we can give you an X% tax break." That would have been much more civil and forward thinking than the "Ok, I have just cancelled Transit City, removed the Vehicle Registration Tax, and frozen property taxes. Now, let's find some places where we can cut in the budget so that we don't go bankrupt."