The Massachusetts Taxpayers Foundation is out with its 37th annual "Municipal Financial Data" booklet. No need to read between the lines; a glance at the densely packed rows of figures reveals the truth of what most mayors and selectmen are telling us - cities and towns are up against it financially.

And in a release announcing publication of its latest summary of tax rates, spending patterns and revenue trends for all 351 of the commonwealth's municipalities, MTF notes, "A variety of factors is placing ever greater pressure on the finances of most cities and towns with little relief in sight."

Among the report's findings:

* "There is growing evidence that the Lottery (the principal source of noneducation aid for cities and towns) has matured to the point that it can no longer provide dependable increases in state aid."

* "A weak economy ... is producing only small increases in new growth."

* Voters are displaying an increasing reluctance to approve Proposition 21/2 overrides. While more than half the override attempts made in fiscal year 2006 won voter approval, for fiscal year 2007 the approval rate was down to 34.9 percent.

* City and town budgets are coming under increasing pressure due to "escalating health care and other difficult-to-control costs."

"Without a more dependable revenue stream and decisive action to address health care costs, there will be acceleration of the cuts in programs and services that have already impacted a large number of communities," the MTF report concludes.

Voters want such action, as Gov. Deval Patrick noted in his State of the State speech last week, but not if that action is going to result in an increase in their taxes or cost them their jobs. The action they seek, but which the governor and legislative leaders have failed to deliver thus far, is an end to public-sector practices such as those that allow employees accused of even the most heinous crimes to spend months, even years, on paid leave; that allow too many to retire too early on bloated pensions; and that reward employees for not cheating on their sick leave.

Increased taxes won't fly so long as taxpayers feel ripped off by the system. Legislators know this, which is why you won't see any serious effort to increase broad-based taxes or modify Proposition 21/2 to make it easier for cities and towns to increase their property tax rates. But those same lawmakers have to date been extremely reluctant to take on the public employee unions, but rather continue to pass all manner of special-interest bills that only make it more difficult for municipal officials to keep their budgets in balance.

The last thing Patrick and legislative leaders want is for voters to force reform some of these wasteful practices via the ballot box. But without meaningful action - an easy one would be removing the provision giving union and retirees veto power over a community's ability to buy lower-cost health insurance through the state - some sort of taxpayer revolt is inevitable.