Disagreement on Funding Sources in Tax Debate

In a town hall meeting about the proposed increase in the local property tax, two residents expressed their views. Resident A contended that the tax increase is essential to improve public schools and infrastructure. In contrast, Resident B argued that increasing taxes is burdensome for low-income families and that funding should come from reallocating existing budget resources instead.

Based on the views presented, what is the point of disagreement between Resident A and Resident B?