Not all local budgets are created equal. Take Mansfield and Rehoboth, for example.

In 2007, Mansfield spent $2,915 per resident on its town government, while Rehoboth spent $1,595 - about half as much.

Mansfield spent $248 per resident paying off debt taken on for capital projects; Rehoboth spent less on projects, so it had less debt to pay off, $28. Mansfield spent $103 per resident on its fire department; Rehoboth spent $28 per resident on its mostly volunteer force.

It's up to residents to decide which choice is the right one for their community, said Norton Town Manager James Purcell. "A budget is a community statement of values," he said.

Noah Berger, executive director of the Massachusetts Budget and Policy Center, agrees.

"I think it's likely to be different in different towns at different points," he said. "They can decide they want to spend less on public education or public safety." He continued, "And that really is a discussion that, frankly, has to start on the community level. We now in Massachusetts spend, overall, about 10.5 cents out of every $1 for state and local taxes to pay for the things that we rely on - infrastructure, public safety. And it's worth thinking about how important all these things are."

The Massachusetts Taxpayers Foundation's Michael Widmer said he sees people not connecting the taxes they pay with the government services they like and want.

"People always resented paying taxes - that's a given," he said. "But I think that the disconnect is much greater today than it was a generation ago."

Widmer blames political leaders who promised tax cuts while failing to level with citizens about the cost of government.

"I think there is a real disconnect and a real problem," he said.

But Steve Poftak, of the Pioneer Institute, said it's understandable that citizens have concerns.

"I think people have a desire for more accountability in government," he said, especially when taxes go up every year, mostly to keep up with rising salary and benefit costs. "They're taking in more money every year, and it's essentially going to fuel the status quo, which I think people find frustrating."

Poftak added, "People are skeptical that additional money is going to be spent wisely, so I think there is a real reluctance to put in greater funding."

More accountability is needed so that citizens feel confident their money is being spent wisely, he said.