The literature contains a wealth of theorizing and prescription regarding citizen participation, but little in the way of systematic evidence. We seek to increase empirical knowledge of participation through examination of public meeting participation associated with Florida’s Truth-in-Millage Act requirements for local government tax and budget decisions. Unlike existing evidence on public meetings, this research is based on statistical analysis of a random-sample survey (N = 601) and qualitative analysis of focus group results. In a departure from the standard socioeconomic explanation for citizen participation—which tends to ignore public meetings as a method of participation—we find no statistical difference in public meeting attendance based on gender, age, race, ethnicity, education, or income. Furthermore, we find that although state information requirements likely fulfill a needed purpose in providing transparency and accountability in local government tax and budget matters, they do not motivate public meeting attendance. Finally, our findings reinforce earlier contributions to the literature that emphasize the importance of citizen beliefs regarding political efficacy as a critical component of participation.