Gov. Maura Healey recognizes that Massachusetts is an expensive place to work and live, so she told business leaders Thursday that the state should emphasize its offerings that can’t be tallied in a checkbook.

“It’s a state that believes we should address climate issues, that stands for the right to love who you want to love, that will look after civil rights, that will make sure people can vote, you know, we’ve got good things going for us — oh, by the way, we’ll always make sure that a woman has a right to choose,” Healey said at a forum hosted by the Associated Industries of Massachusetts.

“So as people consider Austin [in] Texas, and North Carolina and Florida — look, there’s a value proposition for this state, and it’s one I want to build big-time with all of you together,” she said.

Healey’s address to hundreds of executives and corporate leaders at a Newton Marriott marked the new governor’s first time speaking directly to the state’s business community, an audience pondering how the Democrat might shift dynamics after eight years of Republican Gov. Charlie Baker, a former health insurance executive.

During her campaign and in first three weeks on the job, Healey has pegged affordability and the state’s competitiveness as among her focal points. She stuck to those themes Thursday, reiterating some broad-strokes plans that line up with business concerns.

Healey repeated her call for tax relief and tax reform, without getting into specifics of what she’ll propose.

“We know that the tax burden is part of the equation for companies and employees deciding to stay here in Massachusetts, to come to Massachusetts, to leave Massachusetts, and we are making that a part of our discussions right now as we think about what we need to do to be as competitive as we can be,” she said.

AIM, the state’s largest business association and the host of Thursday’s event, was among the organizations that opposed the new tax voters narrowly approved in November, an added 4% surtax on incomes over $1 million to fund education and transportation needs.

Healey briefly addressed the millionaires tax in her remarks, saying now that voters have spoken, the key will be making sure the money is spent on education and transportation as intended. That, she said, “will make Massachusetts a more attractive place for businesses to stay and families to benefit from.”

She said she'll set up a federal funding team "laser-focused on getting every available dollar from the federal government for transportation, housing, workforce development and infrastructure," and support legislative action targeting the high prices and low staff pay in child care.

Saying cross-industry workforce shortages have "reached a crisis point for our economy," Healey again pitched her plan to make community college free for students over 25 without a college degree. She said that program, which she calls MassReconnect, will align job training with companies' needs and help people who may have left the workforce gain new, valuable skills.

Acknowledging the strains of unreliable transportation and high costs for housing, child care, health care, energy and more, Healey pledged to be a partner to the business community.

“I can't promise you everything,” she said. “I can promise that we’ll listen and that we’ll work to address whatever it is that is creating friction or causing problems.”