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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 C - E
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 |
BLACKLICK VALLEY SD |
CAMBRIA |
$ 212,432.25 |
34.64 |
CAMBRIA HEIGHTS SD |
CAMBRIA |
$ 501,700.88 |
33.42 |
CENTRAL CAMBRIA SD |
CAMBRIA |
$ 891,975.81 |
35.43 |
CONEMAUGH VALLEY SD |
CAMBRIA |
$ 324,392.72 |
31.27 |
FERNDALE AREA SD |
CAMBRIA |
$ 196,496.07 |
20.16 |
FOREST HILLS SD |
CAMBRIA |
$ 644,398.48 |
23.97 |
GREATER JOHNSTOWN SD |
CAMBRIA |
$ 1,443,033.12 |
32.84 |
NORTHERN CAMBRIA SD |
CAMBRIA |
$ 226,190.34 |
19.82 |
PENN CAMBRIA SD |
CAMBRIA |
$ 748,935.10 |
42.11 |
PORTAGE AREA SD |
CAMBRIA |
$ 270,275.46 |
23.09 |
RICHLAND SD |
CAMBRIA |
$ 1,030,943.70 |
36.42 |
WESTMONT HILLTOP SD |
CAMBRIA |
$ 1,715,018.54 |
33.56 |
CAMERON COUNTY SD |
CAMERON |
$ 353,319.78 |
25.31 |
JIM THORPE AREA SD |
CARBON |
$ 720,062.29 |
11.35 |
LEHIGHTON AREA SD |
CARBON |
$ 187,561.17 |
3.59 |
PALMERTON AREA SD |
CARBON |
$ 911,384.19 |
21.44 |
PANTHER VALLEY SD |
CARBON |
$ 498,981.51 |
23.15 |
WEATHERLY AREA SD |
CARBON |
$ 213,621.66 |
12.47 |
BALD EAGLE AREA SD |
CENTRE |
$ 222,160.20 |
10.51 |
BELLEFONTE AREA SD |
CENTRE |
$ 518,747.06 |
12.94 |
PENNS VALLEY AREA SD |
CENTRE |
$ (231,828.98) |
|
STATE COLLEGE AREA SD |
CENTRE |
$ 2,070,616.70 |
13.12 |
AVON GROVE SD |
CHESTER |
$ 3,835,223.74 |
31.62 |
COATESVILLE AREA SD |
CHESTER |
$ 3,923,869.93 |
18.82 |
DOWNINGTOWN AREA SD |
CHESTER |
$ 8,708,771.36 |
27.34 |
GREAT VALLEY SD |
CHESTER |
$ 7,360,628.36 |
52.49 |
KENNETT CONSOLIDATED SD |
CHESTER |
$ 3,909,301.86 |
35.48 |
OCTORARA AREA SD |
CHESTER |
$ 1,299,757.98 |
22.50 |
OWEN J ROBERTS SD |
CHESTER |
$ 3,526,188.66 |
23.36 |
OXFORD AREA SD |
CHESTER |
$ 1,222,526.26 |
21.29 |
PHOENIXVILLE AREA SD |
CHESTER |
$ 3,133,730.17 |
22.76 |
TREDYFFRIN-EASTTOWN SD |
CHESTER |
$ 15,434,137.58 |
52.76 |
UNIONVILLE-CHADDS FORD SD |
CHESTER |
$ 5,773,439.38 |
36.50 |
WEST CHESTER AREA SD |
CHESTER |
$ 15,724,832.55 |
37.95 |
ALLEGHENY-CLARION VALLEY SD |
CLARION |
$ 196,838.86 |
17.74 |
CLARION AREA SD |
CLARION |
$ 405,804.09 |
26.21 |
CLARION-LIMESTONE AREA SD |
CLARION |
$ 267,162.38 |
24.67 |
KEYSTONE SD |
CLARION |
$ 73,236.14 |
7.56 |
NORTH CLARION COUNTY SD |
CLARION |
$ (46,635.72) |
|
REDBANK VALLEY SD |
CLARION |
$ 254,321.43 |
27.18 |
UNION SD |
CLARION |
$ 13,857.29 |
2.07 |
CLEARFIELD AREA SD |
CLEARFIELD |
$ 1,152,531.98 |
35.52 |
CURWENSVILLE AREA SD |
CLEARFIELD |
$ 347,125.39 |
31.73 |
DUBOIS AREA SD |
CLEARFIELD |
$ 1,918,296.53 |
29.91 |
GLENDALE SD |
CLEARFIELD |
$ 167,350.22 |
18.89 |
HARMONY AREA SD |
CLEARFIELD |
$ 14,862.37 |
5.96 |
MOSHANNON VALLEY SD |
CLEARFIELD |
$ 314,965.16 |
29.86 |
PHILIPSBURG-OSCEOLA AREA SD |
CLEARFIELD |
$ 720,132.99 |
33.70 |
WEST BRANCH AREA SD |
CLEARFIELD |
$ 361,355.63 |
45.70 |
KEYSTONE CENTRAL SD |
CLINTON |
$ 455,841.82 |
6.31 |
BENTON AREA SD |
COLUMBIA |
$ (18,367.97) |
|
BERWICK AREA SD |
COLUMBIA |
$ 1,261,420.64 |
34.23 |
BLOOMSBURG AREA SD |
COLUMBIA |
$ 350,586.00 |
16.73 |
CENTRAL COLUMBIA SD |
COLUMBIA |
$ 23,695.18 |
0.80 |
MILLVILLE AREA SD |
COLUMBIA |
$ (182,256.93) |
|
SOUTHERN COLUMBIA AREA SD |
COLUMBIA |
$ 234,205.87 |
16.70 |
CONNEAUT SD |
CRAWFORD |
$ 909,129.35 |
23.13 |
CRAWFORD CENTRAL SD |
CRAWFORD |
$ 2,051,109.31 |
32.07 |
PENNCREST SD |
CRAWFORD |
$ 1,267,788.62 |
31.89 |
BIG SPRING SD |
CUMBERLAND |
$ (99,652.04) |
|
CAMP HILL SD |
CUMBERLAND |
$ 35,082.50 |
1.01 |
CARLISLE AREA SD |
CUMBERLAND |
$ 867,856.74 |
9.90 |
CUMBERLAND VALLEY SD |
CUMBERLAND |
$ 2,881,008.25 |
19.34 |
EAST PENNSBORO AREA SD |
CUMBERLAND |
$ 217,856.19 |
4.29 |
MECHANICSBURG AREA SD |
CUMBERLAND |
$ 278,625.33 |
3.50 |
SHIPPENSBURG AREA SD |
CUMBERLAND |
$ 293,611.10 |
6.63 |
SOUTH MIDDLETON SD |
CUMBERLAND |
$ 23,230.84 |
0.55 |
WEST SHORE SD |
CUMBERLAND |
$ 2,347,037.40 |
13.07 |
CENTRAL DAUPHIN SD |
DAUPHIN |
$ 1,052,272.81 |
4.63 |
DERRY TOWNSHIP SD |
DAUPHIN |
$ 1,441,644.52 |
24.38 |
HALIFAX AREA SD |
DAUPHIN |
$ (107,302.18) |
|
HARRISBURG CITY SD |
DAUPHIN |
$ 601,066.91 |
8.54 |
LOWER DAUPHIN SD |
DAUPHIN |
$ (91,460.74) |
|
MIDDLETOWN AREA SD |
DAUPHIN |
$ (112,963.65) |
|
MILLERSBURG AREA SD |
DAUPHIN |
$ (145,921.48) |
|
STEELTON-HIGHSPIRE SD |
DAUPHIN |
$ 33,650.31 |
2.02 |
SUSQUEHANNA TOWNSHIP SD |
DAUPHIN |
$ 775,790.22 |
13.76 |
UPPER DAUPHIN AREA SD |
DAUPHIN |
$ (191,491.61) |
|
CHESTER-UPLAND SD |
DELAWARE |
$ 2,407,854.58 |
25.78 |
CHICHESTER SD |
DELAWARE |
$ 2,670,576.67 |
24.75 |
GARNET VALLEY SD |
DELAWARE |
$ 12,591,541.23 |
126.56 |
HAVERFORD TOWNSHIP SD |
DELAWARE |
$ 2,575,335.61 |
9.56 |
INTERBORO SD |
DELAWARE |
$ 7,666,690.58 |
73.48 |
MARPLE NEWTOWN SD |
DELAWARE |
$ 4,748,098.81 |
27.56 |
PENN-DELCO SD |
DELAWARE |
$ 8,238,380.17 |
64.95 |
RADNOR TOWNSHIP SD |
DELAWARE |
$ 5,900,625.85 |
33.79 |
RIDLEY SD |
DELAWARE |
$ 8,256,424.72 |
45.72 |
ROSE TREE MEDIA SD |
DELAWARE |
$ 2,996,172.65 |
17.26 |
SOUTHEAST DELCO SD |
DELAWARE |
$ 5,503,709.72 |
44.59 |
SPRINGFIELD SD |
DELAWARE |
$ 14,484,055.13 |
94.94 |
UPPER DARBY SD |
DELAWARE |
$ 3,920,794.22 |
11.16 |
WALLINGFORD-SWARTHMORE SD |
DELAWARE |
$ 5,522,648.31 |
29.65 |
WILLIAM PENN SD |
DELAWARE |
$ (507,486.36) |
|
JOHNSONBURG AREA SD |
ELK |
$ 700,221.69 |
68.84 |
RIDGWAY AREA SD |
ELK |
$ 2,879,727.86 |
148.67 |
SAINT MARYS AREA SD |
ELK |
$ (907,383.86) |
|
CORRY AREA SD |
ERIE |
$ 11,915,592.13 |
536.83 |
ERIE CITY SD |
ERIE |
$ (5,679,235.47) |
|
FAIRVIEW SD |
ERIE |
$ (423,078.79) |
|
FORT LEBOEUF SD |
ERIE |
$ 1,707,051.26 |
70.31 |
GENERAL MCLANE SD |
ERIE |
$ 264,308.52 |
9.35 |
GIRARD SD |
ERIE |
$ 1,521,140.77 |
63.24 |
HARBOR CREEK SD |
ERIE |
$ (114,156.63) |
|
IROQUOIS SD |
ERIE |
$ 10,649,739.48 |
536.03 |
MILLCREEK TOWNSHIP SD |
ERIE |
$ (3,233,142.07) |
|
NORTH EAST SD |
ERIE |
$ 350,543.37 |
14.93 |
NORTHWESTERN SD |
ERIE |
$ 76,969.26 |
5.87 |
UNION CITY AREA SD |
ERIE |
$ 1,001,085.71 |
94.24 |
WATTSBURG AREA SD |
ERIE |
$ 1,553,616.74 |
84.39 |
Analysis by Kathleen Miller and Timothy W. Kelsey, Research Assistant and Associate Professor of Agricultural Economics, Penn State.