Key Issues - Local/Property Taxes
Resources In March 2009, the Legislative Budget and Finance Committee (LB&FC) released a report entitled Tax Exempt Property and Municipal Fiscal Status as directed by Senate Resolution 363 of 2008. Among other findings, the study found that in all but one of the 11 Pennsylvania fiscally distressed municipalities reviewed, local governments (i.e., county, municipal, and public schools) accounted for the largest share of tax-exempt property. When the share of tax-exempt property held by local public authorities was combined with that held by local government, local publicly held property accounted for about 50 percent or more of all tax-exempt property in nine of the 11 fiscally distressed municipalities reviewed. Federal and state property combined accounted for less than 10 percent of tax-exempt property in eight of the 11 municipalities. On May 6, 2009, the LB&FC held a hearing on the report and received a presentation on the study from LB&FC staff and heard reaction to its findings from representatives of universities, local governments, health care facilities and nonprofit organizations.
Local Tax Changes (2008 Policy Office Issue Brief) The Taxpayer Relief Act webpage maintained by the Pennsylvania Department of Education provides information on Special Session Act 1 of 2006 including deadlines for school districts, referendum exemptions submitted by school districts and property tax reduction allocations. The Taxation Manual prepared by the Governor’s Center for Local Government Services is a general guide to municipal tax revenue sources. The publication, which is revised and updated on a periodic basis, includes a discussion of taxes levied by counties, municipalities, and school districts. The Municipal Statistics webpage maintained by the Governor’s Center for Local Government Services provides information on local government tax rates and finances, as well as other data about Pennsylvania’s local governments. The Tax Foundation’s Property Tax page provides comparisons of property tax burdens in Pennsylvania and other states.
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