It is tax day today, and although you have until Monday to get your income taxes filed, it got us thinking about our system of taxation. Wisconsin has some of the highest property taxes in the nation. And Wisconsin is the only state that relies solely on property taxes to fund education and public safety, like police and fire protection. It is no wonder Wisconsin’s property taxes are so high. But the state has a unique opportunity to address that issue, thanks to the state’s record budget surplus. Wisconsin is in better financial shape than at any time in decades, with a general fund balance of $2.6 billion and a rainy day fund of $1.7 billion. Both numbers are expected to grow this year. Unlike in past years when the state had to tap into reserves to balance the budget, Wisconsin is flush with cash. Governor Evers proposed a $100 check for every Wisconsin resident, but that idea didn’t make it through the Legislature. It is time to think bigger. One idea is to increase state aid provided to Wisconsin municipalities to help lower local property taxes. Or lawmakers could reduce income tax rates, making it easier to pay our property tax bill. But nothing will change unless our elected officials have the courage to think big, and so far they have shown no willingness to do that.