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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 F - L
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 |
ALBERT GALLATIN AREA SD |
FAYETTE |
$ (307,765.60) |
|
BROWNSVILLE AREA SD |
FAYETTE |
$ 3,393,579.99 |
269.35 |
CONNELLSVILLE AREA SD |
FAYETTE |
$ 1,514,373.08 |
31.31 |
FRAZIER SD |
FAYETTE |
$ 422,764.18 |
34.61 |
LAUREL HIGHLANDS SD |
FAYETTE |
$ 1,478,625.20 |
34.80 |
UNIONTOWN AREA SD |
FAYETTE |
$ 983,383.57 |
24.39 |
FOREST AREA SD |
FOREST |
$ 132,355.39 |
7.20 |
CHAMBERSBURG AREA SD |
FRANKLIN |
$ 4,365,088.33 |
33.62 |
FANNETT-METAL SD |
FRANKLIN |
$ 45,918.24 |
5.79 |
GREENCASTLE-ANTRIM SD |
FRANKLIN |
$ 1,158,634.01 |
25.91 |
TUSCARORA SD |
FRANKLIN |
$ 1,125,108.48 |
25.75 |
WAYNESBORO AREA SD |
FRANKLIN |
$ 1,653,382.69 |
25.95 |
CENTRAL FULTON SD |
FULTON |
$ 288,453.43 |
23.94 |
FORBES ROAD SD |
FULTON |
$ 103,242.91 |
22.10 |
SOUTHERN FULTON SD |
FULTON |
$ 191,258.93 |
19.25 |
CARMICHAELS AREA SD |
GREENE |
$ 265,087.91 |
18.37 |
CENTRAL GREENE SD |
GREENE |
$ 559,239.47 |
21.60 |
JEFFERSON-MORGAN SD |
GREENE |
$ 300,422.35 |
22.23 |
SOUTHEASTERN GREENE SD |
GREENE |
$ 89,162.65 |
8.82 |
WEST GREENE SD |
GREENE |
$ 123,750.93 |
28.88 |
HUNTINGDON AREA SD |
HUNTINGDON |
$ 993,647.88 |
29.55 |
JUNIATA VALLEY SD |
HUNTINGDON |
$ 274,858.21 |
38.52 |
MOUNT UNION AREA SD |
HUNTINGDON |
$ 411,917.11 |
48.68 |
SOUTHERN HUNTINGDON COUNTY SD |
HUNTINGDON |
$ 309,899.22 |
30.68 |
BLAIRSVILLE-SALTSBURG SD |
INDIANA |
$ 345,883.13 |
11.06 |
HOMER-CENTER SD |
INDIANA |
$ 55,352.51 |
5.10 |
INDIANA AREA SD |
INDIANA |
$ 1,059,032.58 |
15.36 |
MARION CENTER AREA SD |
INDIANA |
$ 72,673.34 |
4.06 |
PENNS MANOR AREA SD |
INDIANA |
$ 97,873.92 |
10.81 |
PURCHASE LINE SD |
INDIANA |
$ 22,410.56 |
2.20 |
UNITED SD |
INDIANA |
$ 53,636.46 |
4.76 |
BROCKWAY AREA SD |
JEFFERSON |
$ (19,933.96) |
|
BROOKVILLE AREA SD |
JEFFERSON |
$ 193,490.21 |
9.12 |
PUNXSUTAWNEY AREA SD |
JEFFERSON |
$ 664,811.63 |
19.89 |
JUNIATA COUNTY SD |
JUNIATA |
$ 1,216,550.83 |
81.86 |
ABINGTON HEIGHTS SD |
LACKAWANNA |
$ 3,560,524.23 |
37.47 |
CARBONDALE AREA SD |
LACKAWANNA |
$ 737,635.66 |
34.06 |
DUNMORE SD |
LACKAWANNA |
$ 1,121,023.48 |
37.00 |
LAKELAND SD |
LACKAWANNA |
$ 857,243.50 |
27.33 |
MID VALLEY SD |
LACKAWANNA |
$ 1,016,703.18 |
52.90 |
NORTH POCONO SD |
LACKAWANNA |
$ 1,658,854.19 |
18.99 |
OLD FORGE SD |
LACKAWANNA |
$ 915,778.60 |
47.59 |
RIVERSIDE SD |
LACKAWANNA |
$ 862,119.96 |
33.87 |
SCRANTON SD |
LACKAWANNA |
$ 609,757.47 |
4.95 |
VALLEY VIEW SD |
LACKAWANNA |
$ 1,543,766.74 |
37.94 |
COCALICO SD |
LANCASTER |
$ 1,861,193.52 |
25.68 |
COLUMBIA BOROUGH SD |
LANCASTER |
$ 671,263.70 |
27.58 |
CONESTOGA VALLEY SD |
LANCASTER |
$ 2,108,288.77 |
24.40 |
DONEGAL SD |
LANCASTER |
$ 1,437,825.10 |
26.34 |
EASTERN LANCASTER COUNTY SD |
LANCASTER |
$ 2,231,208.46 |
23.80 |
ELIZABETHTOWN AREA SD |
LANCASTER |
$ 2,555,332.51 |
35.03 |
EPHRATA AREA SD |
LANCASTER |
$ 2,894,722.04 |
28.29 |
HEMPFIELD SD |
LANCASTER |
$ 5,071,766.02 |
26.70 |
LAMPETER-STRASBURG SD |
LANCASTER |
$ 1,675,339.67 |
24.83 |
LANCASTER SD |
LANCASTER |
$ 4,441,299.53 |
22.29 |
MANHEIM CENTRAL SD |
LANCASTER |
$ 2,064,887.86 |
25.55 |
MANHEIM TOWNSHIP SD |
LANCASTER |
$ (424,987.10) |
|
PENN MANOR SD |
LANCASTER |
$ 4,457,019.88 |
38.40 |
PEQUEA VALLEY SD |
LANCASTER |
$ 5,076,562.62 |
90.97 |
SOLANCO SD |
LANCASTER |
$ (1,093,526.81) |
|
WARWICK SD |
LANCASTER |
$ 2,865,614.30 |
26.56 |
ELLWOOD CITY AREA SD |
LAWRENCE |
$ 928,730.71 |
33.19 |
LAUREL SD |
LAWRENCE |
$ 367,220.93 |
25.23 |
MOHAWK AREA SD |
LAWRENCE |
$ 696,033.56 |
40.49 |
NESHANNOCK TOWNSHIP SD |
LAWRENCE |
$ 1,066,365.03 |
38.90 |
NEW CASTLE AREA SD |
LAWRENCE |
$ 1,131,570.71 |
26.27 |
SHENANGO AREA SD |
LAWRENCE |
$ 494,669.38 |
29.59 |
UNION AREA SD |
LAWRENCE |
$ 233,765.15 |
15.64 |
WILMINGTON AREA SD |
LAWRENCE |
$ 618,713.62 |
31.71 |
ANNVILLE-CLEONA SD |
LEBANON |
$ 427,329.16 |
13.99 |
CORNWALL-LEBANON SD |
LEBANON |
$ 2,956,958.54 |
26.32 |
EASTERN LEBANON COUNTY SD |
LEBANON |
$ 1,410,117.32 |
26.34 |
LEBANON SD |
LEBANON |
$ 1,187,164.80 |
22.50 |
NORTHERN LEBANON SD |
LEBANON |
$ 1,199,211.10 |
28.21 |
PALMYRA AREA SD |
LEBANON |
$ 2,047,597.66 |
34.57 |
ALLENTOWN CITY SD |
LEHIGH |
$ 3,973,007.30 |
12.72 |
CATASAUQUA AREA SD |
LEHIGH |
$ 916,272.56 |
30.24 |
EAST PENN SD |
LEHIGH |
$ 6,109,958.19 |
37.01 |
NORTHERN LEHIGH SD |
LEHIGH |
$ 1,090,798.80 |
23.98 |
NORTHWESTERN LEHIGH SD |
LEHIGH |
$ 1,238,230.15 |
24.41 |
PARKLAND SD |
LEHIGH |
$ 5,992,130.85 |
37.50 |
SALISBURY TOWNSHIP SD |
LEHIGH |
$ 1,925,354.15 |
27.13 |
SOUTHERN LEHIGH SD |
LEHIGH |
$ 2,025,865.54 |
27.86 |
WHITEHALL-COPLAY SD |
LEHIGH |
$ 2,607,231.35 |
35.23 |
CRESTWOOD SD |
LUZERNE |
$ 1,896,343.34 |
43.90 |
DALLAS SD |
LUZERNE |
$ 2,233,905.70 |
37.05 |
GREATER NANTICOKE AREA SD |
LUZERNE |
$ 993,430.13 |
27.76 |
HANOVER AREA SD |
LUZERNE |
$ 1,099,059.53 |
29.64 |
HAZLETON AREA SD |
LUZERNE |
$ 4,403,671.40 |
25.54 |
LAKE-LEHMAN SD |
LUZERNE |
$ 1,151,520.92 |
23.27 |
NORTHWEST AREA SD |
LUZERNE |
$ 364,987.77 |
15.82 |
PITTSTON AREA SD |
LUZERNE |
$ 2,083,164.60 |
39.10 |
WILKES-BARRE AREA SD |
LUZERNE |
$ 3,463,641.52 |
24.89 |
WYOMING AREA SD |
LUZERNE |
$ 1,528,222.33 |
35.14 |
WYOMING VALLEY WEST SD |
LUZERNE |
$ 3,416,079.60 |
36.90 |
EAST LYCOMING SD |
LYCOMING |
$ (246,727.70) |
|
JERSEY SHORE AREA SD |
LYCOMING |
$ 28,749.85 |
0.76 |
LOYALSOCK TOWNSHIP SD |
LYCOMING |
$ 234,135.94 |
7.22 |
MONTGOMERY AREA SD |
LYCOMING |
$ (22,418.59) |
|
MONTOURSVILLE AREA SD |
LYCOMING |
$ (31,468.97) |
|
MUNCY SD |
LYCOMING |
$ (114,382.40) |
|
SOUTH WILLIAMSPORT AREA SD |
LYCOMING |
$ (57,586.00) |
|
WILLIAMSPORT AREA SD |
LYCOMING |
$ (886,426.17) |
Analysis by Kathleen Miller and Timothy W. Kelsey, Research Assistant and Associate Professor of Agricultural Economics, Penn State.