This chart displays state and local spending per capita by government function. On a per capita basis, Connecticut, New Hampshire and Vermont’s state and local governments spend more on education than on any other function. The share of these expenses assumed state, county, or local government varies from state to state within states by school district. New Hampshire and Vermont, for example, impose statewide property taxes and redistribute revenues locally based on need. The other New England states fund K-12 education primarily through local property taxes, supplemented by state funds. The second largest category of spending in the region, and the largest for Massachusetts, Maine and Rhode Island, is public welfare. These expenditures occur primarily at the state level and fund programs like Medicaid and Temporary Aid to Needy Families (TANF). Federal funds often supplement state expenditures in these areas.