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Local Tax Reform
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Text
Text of Act 1 of 2005/6
Text of Act 50
of 1998
Text of Act 24 0f 2001
Text of Act 72 of 2004
PowerPoint & other
Act 24 of 2001
Act 50 of 1998
Tax Fairness: video
Why reform local taxes?
Act 24 of 2001
Act 72 of 2004
Homestead Exclusions
Local Tax Options
Farm taxes
Where can I learn more?
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If you have questions about Pennsylvania local taxes and local tax reform, contact Tim Kelsey or your local Penn State Cooperative Extension office |
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Other Links! Penn State Cooperative Extension
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Disclaimer: The Pennsylvania Local Tax Reform website is strictly intended to help you know and understand more about local taxes and the tax options available to jurisdictions in Pennsylvania. The material is general and educational in nature. It is not intended to be legal advice, nor to replace the need for legal advice. If legal advice is what you need, you are encouraged to seek the aid of a competent professional in your area. |
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Webpage and content developed by Tim Kelsey, Professor of Agricultural Economics, Department of Agricultural Economics and Rural Sociology, Penn State University |
@copyright 2007
Page last updated:
07/31/07
How Might Act 50 Affect Real Property Taxes?
Counties S - Y
If the higher earned income tax provisions of Act 50 were implemented in your school district, how might it affect residential real property taxes? The following estimates show how Act 50 would have reduced residential real taxes in each school district in 1995 (the most recent year for which information is available). Values listed in red mean that district would have to increase their property taxes (across all properties) by that amount.
In the table below:
"Total Reduction in Residential Real Property Taxes" is the total
dollar reduction in residential property taxes that each school district would
experience. If the value is red, this
is the amount that total real property tax collections (across all properties)
would have to increase to offset the lost nuisance taxes.
"Percent Reduction in Residential Real Property Taxes" is the percentage reduction that each school district would experience. Note that the amount that any individual taxpayer within a district receives will vary from the reported percentage reduction, because the amount they save will depend upon whether their property receives the homestead exclusion, the amount they already pay, and other factors.
These estimates assume school districts increase total revenues the maximum possible in the implementation year; if the increase is less, the real property tax reductions will be greater.
Potential Impact of Act 50 on Residential Real Property Taxes
| School District | County | Total Reduction in Residential Real Property Taxes |
Percent Reduction in Residential Real Property Taxes |
BLUE MOUNTAIN SD |
SCHUYLKILL |
$ 1,189,060.20 |
26.05 |
MAHANOY AREA SD |
SCHUYLKILL |
$ 346,299.39 |
25.14 |
MINERSVILLE AREA SD |
SCHUYLKILL |
$ 406,831.23 |
31.99 |
NORTH SCHUYLKILL SD |
SCHUYLKILL |
$ 1,016,807.40 |
41.65 |
PINE GROVE AREA SD |
SCHUYLKILL |
$ 433,063.13 |
27.59 |
POTTSVILLE AREA SD |
SCHUYLKILL |
$ 1,262,959.95 |
33.03 |
SAINT CLAIR AREA SD |
SCHUYLKILL |
$ 388,657.10 |
58.24 |
SHENANDOAH VALLEY SD |
SCHUYLKILL |
$ 342,401.28 |
32.86 |
SCHUYLKILL HAVEN AREA SD |
SCHUYLKILL |
$ 373,438.27 |
16.74 |
TAMAQUA AREA SD |
SCHUYLKILL |
$ 592,125.00 |
18.72 |
TRI-VALLEY SD |
SCHUYLKILL |
$ 31,626.43 |
2.37 |
WILLIAMS VALLEY SD |
SCHUYLKILL |
$ (152,078.29) |
|
MIDD-WEST SD |
SNYDER |
$ (586,482.50) |
|
SELINSGROVE AREA SD |
SNYDER |
$ (660,961.43) |
|
BERLIN BROTHERSVALLEY SD |
SOMERSET |
$ 259,202.05 |
33.63 |
CONEMAUGH TOWNSHIP AREA SD |
SOMERSET |
$ 377,276.20 |
24.33 |
MEYERSDALE AREA SD |
SOMERSET |
$ 277,638.76 |
34.97 |
NORTH STAR SD |
SOMERSET |
$ 338,999.01 |
26.39 |
ROCKWOOD AREA SD |
SOMERSET |
$ 268,613.59 |
17.24 |
SALISBURY-ELK LICK SD |
SOMERSET |
$ 101,541.51 |
28.86 |
SHADE-CENTRAL CITY SD |
SOMERSET |
$ 129,261.73 |
23.05 |
SHANKSVILLE-STONYCREEK SD |
SOMERSET |
$ 134,028.24 |
16.55 |
SOMERSET AREA SD |
SOMERSET |
$ 1,056,626.80 |
22.77 |
TURKEYFOOT VALLEY AREA SD |
SOMERSET |
$ (3,395.07) | |
WINDBER AREA SD |
SOMERSET |
$ 393,027.56 |
34.76 |
SULLIVAN COUNTY SD |
SULLIVAN |
$ 256,458.96 |
13.60 |
BLUE RIDGE SD |
SUSQUEHANNA |
$ 611,168.38 |
44.29 |
ELK LAKE SD |
SUSQUEHANNA |
$ 197,171.20 |
24.72 |
FOREST CITY REGIONAL SD |
SUSQUEHANNA |
$ 336,859.21 |
24.95 |
MONTROSE AREA SD |
SUSQUEHANNA |
$ 1,119,364.62 |
49.52 |
MOUNTAIN VIEW SD |
SUSQUEHANNA |
$ 373,619.88 |
29.67 |
SUSQUEHANNA COMMUNITY SD |
SUSQUEHANNA |
$ 340,858.62 |
31.33 |
NORTHERN TIOGA SD |
TIOGA |
$ 68,615.33 |
4.25 |
SOUTHERN TIOGA SD |
TIOGA |
$ (187,825.77) |
|
WELLSBORO AREA SD |
TIOGA |
$ 110,646.01 |
7.08 |
LEWISBURG AREA SD |
UNION |
$ (345,007.10) |
|
MIFFLINBURG AREA SD |
UNION |
$ (547,587.86) |
|
CRANBERRY AREA SD |
VENANGO |
$ 416,184.63 |
20.41 |
FRANKLIN AREA SD |
VENANGO |
$ 930,829.48 |
29.24 |
OIL CITY AREA SD |
VENANGO |
$ 759,148.70 |
24.34 |
TITUSVILLE AREA SD |
VENANGO |
$ 550,558.46 |
32.60 |
VALLEY GROVE SD |
VENANGO |
$ 286,199.87 |
22.65 |
WARREN COUNTY SD |
WARREN |
$ 2,764,659.15 |
36.64 |
AVELLA AREA SD |
WASHINGTON |
$ 234,803.47 |
28.74 |
BENTWORTH SD |
WASHINGTON |
$ 506,844.92 |
34.38 |
BETHLEHEM-CENTER SD |
WASHINGTON |
$ 298,244.67 |
17.79 |
BURGETTSTOWN AREA SD |
WASHINGTON |
$ 685,109.77 |
27.78 |
CALIFORNIA AREA SD |
WASHINGTON |
$ 402,802.06 |
24.96 |
CANON-MCMILLAN SD |
WASHINGTON |
$ 2,536,045.50 |
27.99 |
CHARLEROI SD |
WASHINGTON |
$ 817,731.58 |
26.42 |
CHARTIERS-HOUSTON SD |
WASHINGTON |
$ 651,300.71 |
24.70 |
FORT CHERRY SD |
WASHINGTON |
$ 708,337.13 |
29.48 |
MCGUFFEY SD |
WASHINGTON |
$ 829,076.46 |
36.78 |
PETERS TOWNSHIP SD |
WASHINGTON |
$ 3,447,458.43 |
30.80 |
RINGGOLD SD |
WASHINGTON |
$ 1,864,521.65 |
26.91 |
TRINITY AREA SD |
WASHINGTON |
$ 2,127,854.69 |
26.95 |
WASHINGTON SD |
WASHINGTON |
$ 750,371.61 |
21.93 |
WALLENPAUPACK AREA SD |
WAYNE |
$ 1,185,742.56 |
8.11 |
WAYNE HIGHLANDS SD |
WAYNE |
$ 1,494,887.89 |
22.42 |
WESTERN WAYNE SD |
WAYNE |
$ 1,076,581.02 |
13.06 |
BELLE VERNON AREA SD |
WESTMORELAND |
$ 1,527,909.97 |
36.85 |
BURRELL SD |
WESTMORELAND |
$ 1,111,941.88 |
22.55 |
DERRY AREA SD |
WESTMORELAND |
$ 1,028,080.39 |
22.35 |
FRANKLIN REGIONAL SD |
WESTMORELAND |
$ 3,219,628.26 |
27.80 |
GREATER LATROBE SD |
WESTMORELAND |
$ 2,663,132.15 |
35.20 |
GREENSBURG SALEM SD |
WESTMORELAND |
$ 2,112,268.85 |
29.11 |
HEMPFIELD AREA SD |
WESTMORELAND |
$ 4,588,917.32 |
31.55 |
JEANNETTE CITY SD |
WESTMORELAND |
$ 434,168.56 |
22.38 |
KISKI AREA SD |
WESTMORELAND |
$ 2,464,078.71 |
34.74 |
LIGONIER VALLEY SD |
WESTMORELAND |
$ 1,328,166.98 |
23.13 |
MONESSEN CITY SD |
WESTMORELAND |
$ 377,363.26 |
18.41 |
MOUNT PLEASANT AREA SD |
WESTMORELAND |
$ 1,187,126.95 |
32.47 |
NEW KENSINGTON-ARNOLD SD |
WESTMORELAND |
$ 1,456,390.53 |
27.80 |
NORWIN SD |
WESTMORELAND |
$ 3,402,045.86 |
31.02 |
PENN-TRAFFORD SD |
WESTMORELAND |
$ 2,320,575.44 |
31.75 |
SOUTHMORELAND SD |
WESTMORELAND |
$ 760,070.07 |
25.97 |
YOUGH SD |
WESTMORELAND |
$ 981,869.40 |
24.28 |
LACKAWANNA TRAIL SD |
WYOMING |
$ 551,213.65 |
23.43 |
TUNKHANNOCK AREA SD |
WYOMING |
$ 1,061,465.02 |
23.16 |
CENTRAL YORK SD |
YORK |
$ 3,119,175.68 |
43.21 |
DALLASTOWN AREA SD |
YORK |
$ 4,388,986.21 |
48.89 |
DOVER AREA SD |
YORK |
$ 1,431,356.69 |
23.26 |
EASTERN YORK SD |
YORK |
$ 1,709,287.15 |
32.23 |
HANOVER PUBLIC SD |
YORK |
$ 1,070,189.37 |
24.36 |
NORTHEASTERN YORK SD |
YORK |
$ 1,310,014.36 |
23.11 |
NORTHERN YORK COUNTY SD |
YORK |
$ 1,444,961.50 |
33.26 |
RED LION AREA SD |
YORK |
$ 2,820,037.64 |
34.07 |
SOUTH EASTERN SD |
YORK |
$ 1,241,274.94 |
21.63 |
SOUTH WESTERN SD |
YORK |
$ 2,074,298.13 |
23.80 |
SOUTHERN YORK COUNTY SD |
YORK |
$ 1,386,515.16 |
22.64 |
SPRING GROVE AREA SD |
YORK |
$ 2,606,112.32 |
32.39 |
WEST YORK AREA SD |
YORK |
$ 2,031,939.19 |
38.02 |
YORK CITY SD |
YORK |
$ 1,757,239.55 |
20.83 |
YORK SUBURBAN SD |
YORK |
$ 2,580,945.49 |
34.04 |
Analysis by Kathleen Miller and Timothy W. Kelsey, Research Assistant and Associate Professor of Agricultural Economics, Penn State.