Whereas local governments, often on the front lines, bear the brunt of addressing shared crises such as climate issues, housing affordability, inequality, public health, and infrastructure challenges; And whereas the burden on local governments has intensified due to provincial shortcomings in fulfilling their responsibilities, leaving many local governments grappling with insufficient revenue sources, resulting in an over reliance on regressive property taxation: Therefore be it resolved that UBCM urge the Province to promptly fulfill its responsibilities in providing health care, including mental health care, as well as social services and the management of criminal rehabilitation through correctional facilities; And be it further resolved that in the absence of immediate provincial action, UBCM advocate for a comprehensive and immediate review of local government taxation and revenue sources recognizing the pivotal role of local governments, which, despite these being provincial responsibilities, are left to deal with the repercussions without adequate support from the Province.