Denmark's 99 kommunes constitute the second and most local level of public administration in the country's two-tier system. These municipalities hold responsibility for a wide range of citizen services including primary and lower secondary education, childcare, elderly care, local roads, urban planning, and environmental matters. Each kommune is governed by a directly elected municipal council that appoints a mayor and handles local taxation and budgeting. The kommunes serve as the primary point of contact between citizens and government for most day-to-day services, operating with considerable autonomy within the framework of national legislation. This structure was established in its current form following a major municipal reform in 2007, which consolidated the previous 271 municipalities into the present 99, creating larger and ostensibly more efficient administrative units.