With Westchester County residents paying the highest property taxes in the nation, a community group created a Web site that encourages people to eliminate county government.

Group member John Murphy, of Yonkers, says Westchester County should take its cues from Massachusetts, which has been operating more efficiently since it eliminated most of its county governments in 1998.

Links on the Web site, RethinkingWestchesterGov.com, include County Executive Andy Spano's $1.8 billion budget proposal, which is expected to come with a 3-percent tax increase in 2009.

Spano, however, believes the site is politically motivated, and the idea behind it is ridiculous. He says the county should not entrust the welfare system, the health department and the department of corrections in the hands of 43 municipalities.

Some Westchester residents, however, believe the county government is duplicating many of the services provided by city and village administrations.