Two studies examined criteria for procedural justice in the related contexts of local government budgeting (Study 1) and taxation (Study 2). Questionnaire data were gathered from 272 municipal police chiefs in Study 1 and 81 municipal property owners in Study 2, Regression analysis indicated that ethicality. accuracy, and bias suppression were signiticant (p < 0.05) predictors of procedural justice in both studies. Other significant predictors of procedural justice in Study I were correctability and justification. However. the relationship between justification and procedural justice in Study I was negative. which is contrary to theory. The results suggest strategies that local government officials can use to enhance the perceived fairness of budget and tax decision-making procedures.