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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 M - P
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 |
BRADFORD AREA SD |
MCKEAN |
$ 1,236,006.85 |
27.90 |
KANE AREA SD |
MCKEAN |
$ 426,773.66 |
36.90 |
OTTO-ELDRED SD |
MCKEAN |
$ 258,477.58 |
38.34 |
PORT ALLEGANY SD |
MCKEAN |
$ 270,240.98 |
24.70 |
SMETHPORT AREA SD |
MCKEAN |
$ 265,511.68 |
26.76 |
COMMODORE PERRY SD |
MERCER |
$ 271,180.22 |
49.61 |
FARRELL AREA SD |
MERCER |
$ (20,963.47) | |
GREENVILLE AREA SD |
MERCER |
$ 677,301.24 |
33.98 |
GROVE CITY AREA SD |
MERCER |
$ 912,465.56 |
34.95 |
HERMITAGE SD |
MERCER |
$ 1,316,222.99 |
32.56 |
JAMESTOWN AREA SD |
MERCER |
$ 194,537.27 |
20.00 |
LAKEVIEW SD |
MERCER |
$ 468,696.69 |
40.53 |
MERCER AREA SD |
MERCER |
$ 764,861.96 |
52.02 |
REYNOLDS SD |
MERCER |
$ 644,034.66 |
42.50 |
SHARON CITY SD |
MERCER |
$ 728,781.45 |
29.77 |
SHARPSVILLE AREA SD |
MERCER |
$ 454,436.67 |
22.49 |
WEST MIDDLESEX AREA SD |
MERCER |
$ 570,874.13 |
45.72 |
MIFFLIN COUNTY SD |
MIFFLIN |
$ 1,136,721.78 |
15.59 |
EAST STROUDSBURG AREA SD |
MONROE |
$ 1,925,673.36 |
8.96 |
PLEASANT VALLEY SD |
MONROE |
$ 1,629,988.25 |
15.18 |
POCONO MOUNTAIN SD |
MONROE |
$ 4,047,269.79 |
13.68 |
STROUDSBURG AREA SD |
MONROE |
$ 1,879,266.32 |
13.98 |
ABINGTON SD |
MONTGOMERY |
$ 12,453,230.32 |
33.24 |
BRYN ATHYN SD |
MONTGOMERY |
$ 240,890.56 |
439.21 |
CHELTENHAM TOWNSHIP SD |
MONTGOMERY |
$ 6,687,378.00 |
27.24 |
COLONIAL SD |
MONTGOMERY |
$ 7,750,674.25 |
39.90 |
HATBORO-HORSHAM SD |
MONTGOMERY |
$ 3,865,980.22 |
24.05 |
JENKINTOWN SD |
MONTGOMERY |
$ 1,678,447.95 |
58.26 |
LOWER MERION SD |
MONTGOMERY |
$ 30,120,403.30 |
76.67 |
LOWER MORELAND TOWNSHIP SD |
MONTGOMERY |
$ 4,720,326.63 |
51.30 |
METHACTON SD |
MONTGOMERY |
$ 2,817,701.68 |
19.28 |
NORRISTOWN AREA SD |
MONTGOMERY |
$ 7,975,594.10 |
28.27 |
NORTH PENN SD |
MONTGOMERY |
$ 19,569,695.40 |
41.44 |
PERKIOMEN VALLEY SD |
MONTGOMERY |
$ 2,439,169.62 |
20.12 |
POTTSGROVE SD |
MONTGOMERY |
$ 1,432,509.81 |
14.08 |
POTTSTOWN SD |
MONTGOMERY |
$ 1,595,870.37 |
21.04 |
SOUDERTON AREA SD |
MONTGOMERY |
$ 4,608,373.23 |
22.03 |
SPRINGFIELD TOWNSHIP SD |
MONTGOMERY |
$ 5,371,282.01 |
45.66 |
SPRING-FORD AREA SD |
MONTGOMERY |
$ 3,356,913.93 |
27.96 |
UPPER DUBLIN SD |
MONTGOMERY |
$ 6,473,154.62 |
33.93 |
UPPER MERION AREA SD |
MONTGOMERY |
$ 6,528,024.13 |
57.46 |
UPPER MORELAND TOWNSHIP SD |
MONTGOMERY |
$ 2,821,521.82 |
25.70 |
UPPER PERKIOMEN SD |
MONTGOMERY |
$ 1,767,490.50 |
24.04 |
WISSAHICKON SD |
MONTGOMERY |
$ 9,705,438.08 |
41.02 |
DANVILLE AREA SD |
MONTOUR |
$ 384,177.19 |
10.38 |
BANGOR AREA SD |
NORTHAMPTON |
$ 1,086,990.65 |
16.70 |
BETHLEHEM AREA SD |
NORTHAMPTON |
$ 10,049,406.89 |
28.08 |
EASTON AREA SD |
NORTHAMPTON |
$ 4,283,386.42 |
22.91 |
NAZARETH AREA SD |
NORTHAMPTON |
$ 1,936,260.39 |
22.45 |
NORTHAMPTON AREA SD |
NORTHAMPTON |
$ 2,395,827.69 |
19.77 |
PEN ARGYL AREA SD |
NORTHAMPTON |
$ 452,571.21 |
10.42 |
SAUCON VALLEY SD |
NORTHAMPTON |
$ 1,705,429.74 |
23.80 |
WILSON AREA SD |
NORTHAMPTON |
$ 1,063,276.57 |
19.44 |
LINE MOUNTAIN SD |
NORTHUMBERLAND |
$ (427,704.31) | |
MILTON AREA SD |
NORTHUMBERLAND |
$ 188,705.53 |
7.52 |
MOUNT CARMEL AREA SD |
NORTHUMBERLAND |
$ 174,598.54 |
19.62 |
SHAMOKIN AREA SD |
NORTHUMBERLAND |
$ 319,645.79 |
20.95 |
SHIKELLAMY SD |
NORTHUMBERLAND |
$ 378,078.51 |
10.81 |
WARRIOR RUN SD |
NORTHUMBERLAND |
$ 302,446.75 |
20.80 |
GREENWOOD SD |
PERRY |
$ (26,454.43) |
|
NEWPORT SD |
PERRY |
$ (95,145.02) |
|
SUSQUENITA SD |
PERRY |
$ 127,874.52 |
4.04 |
WEST PERRY SD |
PERRY |
$ (89,756.39) | |
PHILADELPHIA CITY SD |
PHILADELPHIA |
$ 109,433,036.46 |
57.09 |
DELAWARE VALLEY SD |
PIKE |
$ 1,992,230.86 |
12.45 |
AUSTIN AREA SD |
POTTER |
$ 49,752.58 |
11.37 |
COUDERSPORT AREA SD |
POTTER |
$ 324,563.04 |
26.42 |
GALETON AREA SD |
POTTER |
$ 91,955.97 |
13.18 |
NORTHERN POTTER SD |
POTTER |
$ 161,891.13 |
28.21 |
OSWAYO VALLEY SD |
POTTER |
$ 148,499.38 |
34.29 |
Analysis by Kathleen Miller and Timothy W. Kelsey, Research Assistant and Associate Professor of Agricultural Economics, Penn State.