Bob Neugebauer and Ron Nate expose $1.5 billion in Idaho reserve and stabilization funds sitting above the state's $5.5 billion general fund budget — roughly $784 per resident that Nate argues should be returned to taxpayers. They dismantle the property tax exemption myth, showing how exemptions for veterans or seniors don't reduce total collections but shift the burden to remaining homeowners, and trace property tax growth from $800 million to over $2.1 billion in 25 years. Nate outlines a path to eliminating property taxes on primary residences without raising other taxes.