Rates are a property tax which provides a main source of funding for some local governments; the amount paid is usually proportional to the value of the property, and commercial premises may have higher rates than residences. Therefore a Ratepayers' Association is typically supported by property owners rather than tenants, and by business owners in particular, and has a platform of value-for-money and avoiding wasteful municipal spending. In the United Kingdom, local elections were on a ratepayer franchise until the 1910s, and Ratepayers' Associations remained prominent until the 1930s, when they lost ground to the three national parties; since the 1960s they have retained a role in scattered urban and suburban areas.
Young, Ken (1975). Local Politics and the Rise of Party: The London Municipal Society and the Conservative Intervention in Local Elections, 1894-1963. Leicester University Press.