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Local Tax Resources
"So where can I find more information about Pennsylvania local taxes and
local tax reform?"
Local Tax Resources from Penn State
A variety of publications on local taxes in Pennsylvania is available from
Penn State Cooperative Extension. Some of these are available directly on the web in
html format (so you can read it quickly with your browser) and/or pdf format (so you can
download it and print it with Adobe Acrobat). PDF versions are viewable using Adobe
Acrobat Reader software, and allow easy printing for handing out at meetings. You can download free software by
clicking the icon below.
All of the following publications also are available through your county Penn
State Cooperative Extension office. If you would like copies of these
materials, contact your local Penn
State Cooperative Extension office.
Act 1 of 2005/2006
Understanding the Taxpayer Relief Act: Act 1
of Special Session 2005-2006. Discusses basic questions
about Act 1 and its potential impact on taxpayers and school
districts.
Local Tax Reform and Tax Fairness
Understanding the Homeowner Tax Relief Act: Act 72 of 2004
This 12-page publication discusses the most frequent questions concerning
the 2004 Homeowner Tax Relief Act, including a summary of the act.
Understanding Act 24 of 2001: The Optional Occupation Tax
Elimination Act. Extension circular. Introduction to
the school tax reform aspects of Act 24 of 2001.
Understanding School Tax Changes Under Act 50 of 1998.
Extension circular. Introduction to the school tax reform aspects of Act 50 of 1998,
including how to implement these changes in your school district, how the changes will
affect school districts, and what Act 50 does not address.
PDF version
Understanding the Homestead and Farmstead Exclusions.
Extension circular. Introduction to the homestead and farmstead exclusions,
which were authorized for counties, municipalities, and school districts by Act 50 of
1998. PDF version
How is the Real Property Tax Distributed Among Land Uses?
Extension
circular. 1998. Details breakdown of real property tax across different land uses, and
thus different taxpayers.
PDF
version
Which
Taxes Do Pennsylvania's Local Governments Use?
Pennsylvania’s local governments and school districts can levy a wide
variety of taxes to generate revenue. Typically, not all of these are used
by any one local government or school district. The choice of taxes is
important because it affects how well the local tax base is used, which
taxpayers bear the tax burden (the “fairness” of local taxes), and how much
revenue is raised. This 12-page publication is written to help local
officials and interested citizens compare their own local government’s or
school district’s use of taxes to that of others in their region and across
Pennsylvania.
Understanding the Homestead Exemption Amendment: How Will You Vote?
Extension
circular. 1997. Explanation of the Homestead Exemption. Developed for voter education
before the fall, 1997 vote on the exemption, but still useful.
Who Pays the Local Taxes in Pennsylvania? Extension Circular 419.
1995. How the real property and earned income taxes are distributed across Pennsylvania
taxpayers, by age and income.
Local Tax Publications
Real
Property Taxes and Farm Income in Pennsylvania
This 12-page publication examines the relationship between gross farm income
and real property taxes in Pennsylvania, using results from a study
commissioned by the Pennsylvania Department of Agriculture. It is intended
to improve understanding of farming in Pennsylvania, local taxes, and the
impact of real property taxes on farms.
What are
the Local Taxes in Pennsylvania? Extension Circular 418. 1994. Introduction
to the major local taxes in Pennsylvania.
Which Taxes Do Local Governments in Pennsylvania Use?: Boroughs.
Extension
Circular 409. 1993. Information on how much boroughs rely upon different local taxes,
showing and discussing regional differences.
Which Taxes Do Local Governments in Pennsylvania Use?: Townships of the Second
Class. Extension Circular 408. 1993. Information on how much townships
of the second class rely upon different local taxes, showing and discussing regional
differences.
Reassessment: What Homeowners Need to Know.
Extension Circular. 1996.
Basic introduction to reassessment. Discusses how reassessment can affect your taxes.
"Local Taxes & Our Community"
series of workbooks
The Local Taxes & Our Community
workbook series is a comprehensive learning program about local taxes in Pennsylvania,
designed to help local officials and citizens move beyond stereotypes to better understand
local taxes in their own community. It helps people collect and discuss accurate
information about who lives in the community, who creates demands for local services (and
thus affects the level of taxes), how groups in the community vary in their ability to pay
local taxes, and how the different taxes may affect these people. It provides a basic
background of available local tax options, so communities will know what choices they
have, and the impact of those options on local residents and taxpayers.
The series does not advocate for one tax over another, but instead tries to teach
people objective local information so they can use their own experience and values to make
local tax decisions appropriate to their community.
The series is:
- Participatory
- Discussion-oriented
- Extensively uses information from your community
- Uses your community’s own experience and values to decide which taxes are
appropriate
Program materials are free, and are available from your local Penn State Cooperative
Extension office, and include:
Tax Fairness: What’s Fair For Our Community?
Different perspectives on local tax fairness; why some taxes seem fairer than others;
what makes taxes fair in your community. Workbook and accompanying video.
What’s Going On in Our Community?
Who lives and works in your community; who creates demands for public services; who
has the ability to pay local taxes; who are the key taxpayer groups in your community.
Workbook.
How Do We Currently Use Taxes?
Which public services are provided in your community; the role of non-tax revenue in your
community; the influence of the size of the tax base; which local taxes currently are used
in your community; how your community’s taxes compare to taxes in other communities.
Workbook.
How Do the Taxes We Use Affect Individual Taxpayers?
How your community’s taxes are distributed across businesses, farms, and
residences; impacts of your community’s local taxes on key taxpayer groups in your
community; how these impacts compare to taxpayers’ demands for services, their
ability to pay, and other tax fairness principles. Workbook and accompanying
computer spreadsheet.
What Should Be Our Local Distribution of Taxes?
What local tax alternatives are available to your community; how these alternatives
would affect your local government, school district, and taxpayers; which taxpayers would
pay more with these alternatives, and which would pay less. Workbook and
accompanying computer spreadsheet.
For more information on the series and program materials, see the LTOC website.
Other Resources
Local Tax/Public Information Groups
PA League of Women Voters
local
tax position paper
The Finance Project
the
property tax
State Government
Commonwealth of Pennsylvania
Center
for Local Government Services
PA Department of Community
and Economic Development
National Conference of State
Legislatures
Local Government/School Associations
County Commissioners
Association of Pennsylvania
PA League of Cities and Municipalities
PA State Association of Boroughs
PA State Association of Township Supervisors
PA State School Boards Association
PA Association of School Administrators
PA State Education Association
Pennsylvania Taxpayer Groups
Pennsylvania
Taxpayers Cyber Coalition
If you know of other Pennsylvania
taxpayer groups, please let me know
so I can add them to this list.
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