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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 A - B
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 |
BERMUDIAN SPRINGS SD |
ADAMS |
$ 359,865.63 |
15.78% |
CONEWAGO VALLEY SD |
ADAMS |
$ 712,355.02 |
17.41 |
FAIRFIELD AREA SD |
ADAMS |
$ 135,925.13 |
6.50 |
GETTYSBURG AREA SD |
ADAMS |
$ 467,625.73 |
8.11 |
LITTLESTOWN AREA SD |
ADAMS |
$ 155,360.04 |
4.90 |
UPPER ADAMS SD |
ADAMS |
$ (102,677.86) |
|
ALLEGHENY VALLEY SD |
ALLEGHENY |
$ 1,116,550.12 |
26.95 |
AVONWORTH SD |
ALLEGHENY |
$ 1,071,965.79 |
26.66 |
PINE-RICHLAND SD |
ALLEGHENY |
$ 2,170,272.72 |
20.25 |
BALDWIN-WHITEHALL SD |
ALLEGHENY |
$ 3,688,196.62 |
18.88 |
BETHEL PARK SD |
ALLEGHENY |
$ 3,873,327.07 |
18.62 |
BRENTWOOD BOROUGH SD |
ALLEGHENY |
$ 1,082,405.60 |
25.33 |
CARLYNTON SD |
ALLEGHENY |
$ 1,700,865.85 |
26.30 |
CHARTIERS VALLEY SD |
ALLEGHENY |
$ 2,835,243.28 |
20.05 |
CLAIRTON CITY SD |
ALLEGHENY |
$ 345,449.46 |
20.68 |
CORNELL SD |
ALLEGHENY |
$ 597,569.84 |
28.74 |
DEER LAKES SD |
ALLEGHENY |
$ 1,221,708.62 |
20.10 |
DUQUESNE CITY SD |
ALLEGHENY |
$ 168,206.45 |
14.14 |
EAST ALLEGHENY SD |
ALLEGHENY |
$ 1,033,593.32 |
20.05 |
ELIZABETH FORWARD SD |
ALLEGHENY |
$ 1,633,979.68 |
20.80 |
FOX CHAPEL AREA SD |
ALLEGHENY |
$ 6,545,721.07 |
28.30 |
GATEWAY SD |
ALLEGHENY |
$ 3,211,494.05 |
24.65 |
HAMPTON TOWNSHIP SD |
ALLEGHENY |
$ 2,772,499.16 |
23.45 |
HIGHLANDS SD |
ALLEGHENY |
$ 1,419,467.04 |
18.21 |
KEYSTONE OAKS SD |
ALLEGHENY |
$ 1,855,074.91 |
16.94 |
MCKEESPORT AREA SD |
ALLEGHENY |
$ 1,845,360.62 |
22.13 |
MONTOUR SD |
ALLEGHENY |
$ 2,907,837.05 |
26.57 |
MOON AREA SD |
ALLEGHENY |
$ 3,147,488.48 |
27.26 |
MT LEBANON SD |
ALLEGHENY |
$ 5,967,815.49 |
23.47 |
NORTH ALLEGHENY SD |
ALLEGHENY |
$ 8,881,501.23 |
24.02 |
NORTHGATE SD |
ALLEGHENY |
$ 1,001,948.54 |
19.97 |
NORTH HILLS SD |
ALLEGHENY |
$ 5,228,234.10 |
26.16 |
PENN HILLS SD |
ALLEGHENY |
$ 3,940,519.44 |
18.97 |
PITTSBURGH SD |
ALLEGHENY |
$ 32,508,591.57 |
53.53 |
PLUM BOROUGH SD |
ALLEGHENY |
$ 2,492,931.69 |
25.70 |
QUAKER VALLEY SD |
ALLEGHENY |
$ 2,869,253.31 |
29.31 |
RIVERVIEW SD |
ALLEGHENY |
$ 1,124,717.58 |
24.22 |
SHALER AREA SD |
ALLEGHENY |
$ 4,391,935.93 |
20.30 |
SOUTH ALLEGHENY SD |
ALLEGHENY |
$ 793,664.88 |
25.31 |
SOUTH FAYETTE TOWNSHIP SD |
ALLEGHENY |
$ 1,490,781.39 |
27.80 |
SOUTH PARK SD |
ALLEGHENY |
$ 1,552,553.66 |
22.51 |
STEEL VALLEY SD |
ALLEGHENY |
$ 1,042,024.35 |
19.98 |
STO-ROX SD |
ALLEGHENY |
$ 608,501.96 |
16.83 |
UPPER SAINT CLAIR SD |
ALLEGHENY |
$ 4,615,693.88 |
22.48 |
WEST ALLEGHENY SD |
ALLEGHENY |
$ 1,713,533.53 |
23.16 |
WEST JEFFERSON HILLS SD |
ALLEGHENY |
$ 1,876,313.61 |
18.08 |
WEST MIFFLIN AREA SD |
ALLEGHENY |
$ 1,485,318.60 |
18.60 |
WILKINSBURG BOROUGH SD |
ALLEGHENY |
$ 1,159,676.43 |
20.17 |
WOODLAND HILLS SD |
ALLEGHENY |
$ 4,290,623.58 |
20.38 |
APOLLO-RIDGE SD |
ARMSTRONG |
$ 472,818.53 |
15.63 |
ARMSTRONG SD |
ARMSTRONG |
$ 1,532,178.07 |
13.07 |
FREEPORT AREA SD |
ARMSTRONG |
$ 1,048,271.14 |
26.78 |
LEECHBURG AREA SD |
ARMSTRONG |
$ 284,118.95 |
13.23 |
ALIQUIPPA SD |
BEAVER |
$ 392,420.22 |
16.79 |
AMBRIDGE AREA SD |
BEAVER |
$ 1,794,596.02 |
22.75 |
BEAVER AREA SD |
BEAVER |
$ 1,591,892.48 |
33.56 |
BIG BEAVER FALLS AREA SD |
BEAVER |
$ 525,322.55 |
15.88 |
BLACKHAWK SD |
BEAVER |
$ 1,237,482.93 |
20.95 |
CENTER AREA SD |
BEAVER |
$ 1,065,384.19 |
23.97 |
FREEDOM AREA SD |
BEAVER |
$ 772,650.63 |
32.49 |
HOPEWELL AREA SD |
BEAVER |
$ 1,503,464.65 |
21.44 |
MIDLAND BOROUGH SD |
BEAVER |
$ 109,054.49 |
27.94 |
MONACA SD |
BEAVER |
$ 369,900.80 |
27.46 |
NEW BRIGHTON AREA SD |
BEAVER |
$ 598,429.73 |
23.99 |
RIVERSIDE BEAVER COUNTY SD |
BEAVER |
$ 706,721.82 |
21.15 |
ROCHESTER AREA SD |
BEAVER |
$ 401,285.62 |
21.04 |
SOUTH SIDE AREA SD |
BEAVER |
$ 390,319.96 |
28.01 |
WESTERN BEAVER COUNTY SD |
BEAVER |
$ 353,126.17 |
23.85 |
BEDFORD AREA SD |
BEDFORD |
$ 870,632.02 |
23.82 |
CHESTNUT RIDGE SD |
BEDFORD |
$ 435,437.14 |
30.87 |
EVERETT AREA SD |
BEDFORD |
$ 321,969.40 |
17.50 |
NORTHERN BEDFORD COUNTY SD |
BEDFORD |
$ 235,560.43 |
24.86 |
TUSSEY MOUNTAIN SD |
BEDFORD |
$ 258,062.42 |
23.45 |
ANTIETAM SD |
BERKS |
$ 697,989.97 |
19.49 |
BOYERTOWN AREA SD |
BERKS |
$ 4,144,576.87 |
27.41 |
BRANDYWINE HEIGHTS AREA SD |
BERKS |
$ 1,060,774.35 |
22.00 |
CONRAD WEISER AREA SD |
BERKS |
$ 1,585,153.66 |
27.24 |
DANIEL BOONE AREA SD |
BERKS |
$ 1,643,837.90 |
28.46 |
EXETER TOWNSHIP SD |
BERKS |
$ 2,726,030.28 |
29.28 |
FLEETWOOD AREA SD |
BERKS |
$ 1,160,177.53 |
22.07 |
GOVERNOR MIFFLIN SD |
BERKS |
$ 3,395,539.26 |
26.69 |
HAMBURG AREA SD |
BERKS |
$ 1,457,859.96 |
31.00 |
KUTZTOWN AREA SD |
BERKS |
$ 1,032,779.12 |
25.85 |
MUHLENBERG SD |
BERKS |
$ 1,851,507.15 |
25.00 |
OLEY VALLEY SD |
BERKS |
$ 1,338,846.86 |
29.26 |
READING SD |
BERKS |
$ 1,899,896.32 |
10.65 |
SCHUYLKILL VALLEY SD |
BERKS |
$ 1,075,792.22 |
20.50 |
TULPEHOCKEN AREA SD |
BERKS |
$ 999,902.78 |
39.64 |
TWIN VALLEY SD |
BERKS |
$ 1,706,146.95 |
23.80 |
WILSON SD |
BERKS |
$ 3,665,620.52 |
33.21 |
WYOMISSING AREA SD |
BERKS |
$ 2,017,668.30 |
27.15 |
ALTOONA AREA SD |
BLAIR |
$ 2,430,297.54 |
33.63 |
BELLWOOD-ANTIS SD |
BLAIR |
$ 562,189.35 |
40.29 |
CLAYSBURG-KIMMEL SD |
BLAIR |
$ 226,383.50 |
23.80 |
HOLLIDAYSBURG AREA SD |
BLAIR |
$ 2,228,910.45 |
34.15 |
SPRING COVE SD |
BLAIR |
$ 769,487.63 |
36.89 |
TYRONE AREA SD |
BLAIR |
$ 423,045.40 |
29.70 |
WILLIAMSBURG COMMUNITY SD |
BLAIR |
$ 163,850.95 |
32.38 |
ATHENS AREA SD |
BRADFORD |
$ 84,916.86 |
3.57 |
CANTON AREA SD |
BRADFORD |
$ 143,936.83 |
15.83 |
NORTHEAST BRADFORD SD |
BRADFORD |
$ (148,165.29) |
|
SAYRE AREA SD |
BRADFORD |
$ 244,684.14 |
19.26 |
TOWANDA AREA SD |
BRADFORD |
$ 279,486.92 |
14.15 |
TROY AREA SD |
BRADFORD |
$ 150,104.44 |
14.30 |
WYALUSING AREA SD |
BRADFORD |
$ 282,450.73 |
34.43 |
BENSALEM TOWNSHIP SD |
BUCKS |
$ 8,766,474.82 |
40.18 |
BRISTOL BOROUGH SD |
BUCKS |
$ 1,024,077.90 |
30.30 |
BRISTOL TOWNSHIP SD |
BUCKS |
$ 6,493,452.58 |
23.77 |
CENTENNIAL SD |
BUCKS |
$ 6,234,274.61 |
31.68 |
CENTRAL BUCKS SD |
BUCKS |
$ 12,946,767.38 |
26.56 |
COUNCIL ROCK SD |
BUCKS |
$ 15,322,515.92 |
27.52 |
MORRISVILLE BOROUGH SD |
BUCKS |
$ 1,494,438.86 |
28.34 |
NESHAMINY SD |
BUCKS |
$ 12,327,503.65 |
27.64 |
NEW HOPE-SOLEBURY SD |
BUCKS |
$ 4,095,037.46 |
71.70 |
PALISADES SD |
BUCKS |
$ 1,502,900.89 |
15.40 |
PENNRIDGE SD |
BUCKS |
$ 2,083,241.64 |
10.73 |
PENNSBURY SD |
BUCKS |
$ 14,735,519.88 |
31.14 |
QUAKERTOWN COMMUNITY SD |
BUCKS |
$ 1,311,996.75 |
9.81 |
BUTLER AREA SD |
BUTLER |
$ 4,638,911.95 |
35.08 |
KARNS CITY AREA SD |
BUTLER |
$ 473,397.77 |
22.79 |
MARS AREA SD |
BUTLER |
$ 1,430,525.86 |
31.07 |
MONITEAU SD |
BUTLER |
$ 486,453.84 |
26.48 |
SLIPPERY ROCK AREA SD |
BUTLER |
$ 1,013,782.64 |
28.30 |
SOUTH BUTLER COUNTY SD |
BUTLER |
$ 1,440,492.32 |
28.00 |
SENECA VALLEY SD |
BUTLER |
$ 4,321,330.42 |
36.14 |
Analysis by Kathleen Miller and Timothy W. Kelsey, Research Assistant and Associate Professor of Agricultural Economics, Penn State.