JOE Higgins' Socialist Party is joining forces with a number of Independents to form a new party for the local elections.
The Anti-Austerity Alliance (AAA) will run 40 candidates.
Five of the candidates are sitting councillors; the remainder are Socialist Party and Independents opposed to austerity.
The AAA is registered as a political party and is campaigning against the household charge, property tax and water charges.
Socialist Party Cllr Mick Barry said the new party is coming together of activists from various campaigns.
"We see the need to provide the broadest possible electoral challenge to the parties of austerity on a national basis and have formed an alliance around an agreed anti-austerity programme," he said.
The party's candidate in Galway City, Tom Houlihan, said he was not going to pay the property tax, despite the latest threats of prosecution of defaulters by the Revenue Commissioners.
"I will never pay property tax on my home. I will go to prison before I pay it," he said.