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Education Finance (K-12)

Information Resources | Property Tax Relief
Research & Reports | Current Pennsylvania Legislation

INFORMATION RESOURCES

The Education Policy and Leadership Center
  • Criteria for Evaluating Education Funding Proposals/Budgets


  • Pennsylvania Department of Education
  • K-12 Finances Homepage
  • 2006-07 Enacted Education Budget
  • School Finance 101


  • U.S. Department of Education
  • Education Budget Office
  • ESEA Title I LEA Allocations - FY 2006
  • Grants & Contracts


  • SchoolMatters (Standard & Poor's)
  • Homepage


  • Issues PA
  • School Finance


  • National Conference of State Legislatures
  • National Center on Education Finance
  • Searchable Education Finance Database


  • Education Commission of the States
  • Finance Issues Homepage


  • National Center for Education Statistics
  • Education Finance Statistics Center
  • Public School District Finance Peer Search


  • The Campaign for Educational Equity
  • Homepage
  • ACCESS


  • Center for Reinventing Public Education
  • School Finance Redesign Project


  • American Education Finance Association
  • AERA Homepage


  • Consortium for Policy Research in Education
  • CPRE School Finance Homepage


  • Committee for Education Funding
  • CEF Homepage


  • Center for Special Education Finance
  • CSFE Homepage


  • Maryland
  • Commission on Education Finance, Equity, and Excellence


  • Good Schools Pennsylvania
  • Homepage


  • Pennsylvania School Reform Network
  • PSRN Homepage


  • Pennsylvania Association of Rural and Small Schools
  • PARSS Homepage


  • Pennsylvania Association of School Administrators
  • PASA



  • Property Tax Relief
    [Top]


    The Taxpayer Relief Act, Special Session Act 1 of 2006, was signed into law by Pennsylvania Governor Ed Rendell on June 27, 2006.

    The legislation was developed during a Special Session of the Legislature called by Governor Rendell in September 2005 to address Property Tax Relief.

    Special Session Act 1:
    • Uses anticipated gaming revenue to reduce local property taxes for homeowners beginning in 2008, or later, depending on the availability of gaming funds. ( Legislation authorizing racetrack gaming in Pennsylvania was enacted in July 2004);


    • Borrows revenue from the State Lottery Fund to provide tax relief for senior citizens beginning in 2007 (to be repaid to the Lottery Fund when gaming revenue is available);


    • Expands the number of senior citizens eligible for the state's property tax/rent rebate program by increasing income eligibility from $15,000 to $35,000 (excluding half of social security income), and increases the maximum rebate award from $500 to $650;


    • Allows voters to approve a local tax shift to further reduce school district property taxes by increasing local income taxes (not to exceed 1 percent). Local tax shift referenda will be held during the municipal election of 2007 in each school district except Philadelphia, Pittsburgh and Scranton (special provisions are made for these three districts that already have local wage taxes above 2 percent). In the future, districts may choose to shift property taxes further to a local earned or personal income tax by holding a voter referendum in 2009;


    • Imposes a back-end referendum on future school tax increases that exceed an inflationary index (with 10 exceptions for certain costs such as special education, health care and pension obligations).


    • Requires school boards to form local tax study commissions of five, seven or nine members of the public to study the district's current tax structure and make a non-binding recommendation on the imposition of a local EIT or PIT to provide property tax relief.


    • Establishes a Task Force on School Cost Reduction, appointed by the Governor and legislative caucus leaders in the House and Senate, to make recommendations on how to reduce current and future school district costs.


    • Repeals Act 72 of 2004, The Homeowner Tax Relief Act, which was signed into law by Governor Rendell on July 5, 2004.

    The following links provide information about Act 1 of 2006:

    Pennsylvania Department of Education
  • Special Session Act 1 of 2006 General Information
  • Information for School Districts
  • Act 1 Index


  • Office of Governor Ed Rendell
  • PA Property Tax Relief


  • Pennsylvania Senate Republican Caucus
  • Summary of Act 1 (Special Session House Bill 39)
  • Mandatory Minimum 50% Homestead Exemption
  • Property Tax/Rent Rebate Program Expansion & Simplification
  • Property Tax/Rent Rebate Expansion Estimates by County


  • Pennsylvania Senate Democratic Caucus
  • Special Session Report
  • Summary of Act 1 (Special Session House Bill 39)
  • District-by-District Tax Relief Breakdown


  • Pennsylvania School Boards Association
  • Act 1 of 2006 Information Page
  • Act 1 Timeline


  • Pennsylvania Association of School Business Officials
  • Special Session Act 1 of 2006 General Information


  • Pennsylvania Association of School Administrators
  • Property Tax Relief/Referendum Information Page


  • IssuesPA
  • Property Taxes Issue Page




  • Special Session on Property Tax Relief
    The Evolution of Act 1 of 2006
    (legislative activity tracked in the EPLC Education Notebook)

    Establishment of Special Session on Property Tax Relief (Sept. 2005)

    Opening of Special Session (Sept. 2005)

    House & Senate Activity (Week of Oct. 21, 2005)

    Senate Committee on Legislation Hearing (Week of Oct. 28, 2005)

    House & Senate Activity (Week of Nov. 4, 2005)

    House & Senate Activity (Week of Nov. 18, 2005)

    House & Senate Activity (Week of Nov. 23, 2005)

    House Activity (Week of Dec. 9, 2005)

    House & Senate Activity (Week of Dec. 16, 2005)

    House Activity (Week of Dec. 22, 2005)

    Senate Committee on Legislation Hearing (Week of Jan. 9, 2006)

    House & Senate Activity (Week of Jan. 27, 2006)

    Senate Activity (Week of Feb. 13, 2006)

    House Activity (Week of Feb. 16, 2006)

    Appointment of Conference Committee (March 2006)

    Conference Committee Organizational Meeting (April 2006)

    Conference Committee Meetings (Week of Apr. 10, 2006)

    Conference Committee Meetings (Week of Apr. 14, 2006)

    Senate adoption of Conference Committee Report (May 2, 2006)

    House Activity (Week of June 2, 2006)

    House adoption of Conference Committee Report (June 14, 2006)

    Signing of Act 1 by Governor Ed Rendell (June 27, 2006)




    RESEARCH & REPORTS [Top]

    Pennsylvania Reports | National Reports

    Pennsylvania Reports

    Summary of the Financial and Academic Status of the Duquesne City School District  NEW!
    Legislative Budget and Finance Committee, January 2008

    Costing Out the Resources Needed to Meet Pennsylvania's Public Education Goals  NEW!
    Presented to the PA State Board of Education by Augenblick, Palaich and Associates, Inc., December 2007

    Driving More Dollars Into the Classroom  NEW!
    A repot to the Governor and General Assembly by the Task Force on School Cost Reduction, November 2007

    Study of the Cost-Effectiveness of Consolidating Pennsylvania's School Districts   Volume I     Volume II  NEW!
    Prepared by Standard and Poor's for the Legislative Budget and Finance Committee, June 2007

    Interim Report: A Costing Out Study Prepared for the Pennsylvania State Board of Education  NEW!
    Augenblick, Palaich and Associates, Inc., May 2007

    Potential Costs and Impacts of HB 130 (Early Retirement Incentives) and HB 131 (Cost-of-Living Increases)
    Legislative Budget and Finance Committee, April 2006

    Identifying and Meeting the Economic Challenges Facing the Allentown School District
    Prepared by Augenblick, Palaich and Associates, Inc. for Education 2010!, March 2006

    Invest Now or Pay More Later: Early Childhood Education Promises Savings to Pennsylvania School Districts
    Pennsylvania Department of Education, March 2006

    The Cost Savings to Special Education from Pre-Schooling in Pennsylvania
    Research conducted by Dr. Clive Belfield, Assistant Professor of Economics, Queens College, City University of New York, for the Pennsylvania Department of Education, October 2005

    Shortchanging Our Children: Opportunity Gaps in Pennsylvania Public Schools
    Education Law Center - Pennsylvania, July 2005

    Criteria for Evaluating Education Funding Proposals
    An Education Policy Brief from The Education Policy and Leadership Center, June 2005

    Limiting Learning: How Caps on School Funding Erode the Quality of Education
    Keystone Research Center, May 2004

    Plan for Pennsylvania's Future: An Economic Analysis Final Report
    An analysis conducted by Fishkind & Associates, Inc. for the Pennsylvania House Republican Policy Committee, May 2004

    The Funding and Benefit Structure of the Pennsylvania Statewide Retirement Systems: A Report with Recommendations
    Pennsylvania Joint State Government Commission, February 2004

    Dollars and Sense: Unfunded Mandates and Pennsylvania's Public Schools
    Pennsylvania School Boards Association, February 2003

    Referendum Policy Paper
    Pennsylvania School Boards Association, February 2003

    What's Wrong with School Funding and Tax Reform?
    Pennsylvania School Boards Association, September 2002

    Approaches Used in Other States to Provide School Property Tax Relief and Possible Options for Pennsylvania
    Pennsylvania Legislative Budget and Finance Committee, July 2002

    Status Report on Education in Pennsylvania
    Pennsylvania Department of Education, 2002

    Reports on the Status of Public Education
    Published by Good Schools Pennsylvania. These publications report on the status of public education in various Pennsylvania counties.

    Special Education in Pennsylvania
    Alliance for School Aid Partnership, March 2001

    Relief from Mandates
    Pennsylvania School Boards Association, March 1997

    Pennsylvania's Nonpublic Transportation Mandate
    Pennsylvania School Boards Association, July 1996


    National Reports

    Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2005-06 (Fiscal Year 2006)  NEW!
    National Center for Education Statistics, April 2008

    Title I Funds - Who's Gaining and Who's Losing: School Year 2007-08 Update  NEW!
    Center on Education Policy, August 2007

    Revenues and Expenditures by Public School Districts: School Year 2004-05  NEW!
    National Center for Education Statistics, July 2007

    Public Education Finances: 2005  NEW!
    U.S. Census Bureau, April 2007

    Funding Gaps 2006
    The Education Trust, December 2006

    Overview of Public Elementary and Secondary Students, Staff, Schools, School Districts, Revenues, and Expenditures: School Year 2004-05 and Fiscal Year 2004
    National Center for Education Statistics, November 2006

    A Policy Maker's Guide to the "65% Solution" Proposals
    By Gerald W. Bracey, Published by the Education Policy Studies Laboratory at Arizona State University, April 2006

    Litigation and Education Reform: The History and The Promise of the Education Adequacy Movement
    The Campaign for Educational Equity, March 2006

    The Social Costs of Inadequate Education
    The Campaign for Educational Equity, October 2005

    The Issues and Implications of the "65 Percent Solution"
    Standard & Poor's, Fall 2005

    State Funding Issues for Small and Isolated Schools and Districts
    Education Commission of the States, September 2005

    Addressing Funding Inequities Within Districts
    Center on Reinventing Public Education, August 2005

    Strengthening Title I To Help High-Poverty Schools: How Title I Funds Fit Into District Allocation Patterns
    Center on Reinventing Public Education, August 2005

    Developments in School Finance: 2004
    National Center for Education Statistics, July 2005

    10 Facts About K-12 Education Funding
    U.S. Department of Education, June 2005

    District Fiscal Practices and Their Effect on School Spending
    Center on Reinventing Public Education, February 2005

    Quality Counts 2005: No Small Change: Targeting Money Toward Student Performance
    Education Week, January 2005

    Data File: Longitudinal School District Fiscal-Nonfiscal File, Fiscal Years 1990 to 2000
    National Center for Education Statistics, November 2004

    International School Finance
    Education Commission of the States, November 2004

    Federal Support for Education: Fiscal Years 1980 to 2003
    National Center for Education Statistics, August 2004

    Understanding Student-based Budgeting as a Means to Greater School Resource Equity
    Center on Reinventing Public Education,
    July 2004

    Investing in Learning: School Funding Policies to Foster High Performance
    Research and Policy Committee for the Committee for Economic Development, 2004

    Quality Counts 2004: "Count Me In: Special Education In an Era of Standards"
    Education Week and the Pew Charitable Trusts, 2004

    How Within-District Spending Inequities Help Some Schools to Fail
    Center on Reinventing Public Education, May 2003

    21st Century School Finance: How is the Context Changing?
    By Janet Hansen, Education Commission of the States, July 2001

    Constructing New Finance Models that Balance Equity, Adequacy and Efficiency with Responsiveness
    By James Guthrie, Education Commission of the States, July 2001

    Public School Finance Programs of the United States and Canada: 1998-99
    American Education Finance Association

    Redesigning School Finance: Moving the Money to the School
    By Allan R. Odden, codirector of the Finance Center, Consortium for Policy Research in Education, University of Wisconsin-Madison. Issue brief available from the North Central Regional Educational Laboratory.

    What are We Spending on Special Education Services in the United States, 1999-2000?
    Special Education Expenditure Project


    CURRENT PENNSYLVANIA LEGISLATION [Top]

    House Bills
    Current Property Tax Legislation | Archived Legislation

    House Bills

    House Bill 71 (Rep. Richard Grucela)
    Requires municipalities to provide monthly notice to school districts of residential development plans approved during the previous month.

    House Bill 72 (Rep. Richard Grucela)
    Authorizes school boards to levy an impact fee on the construction of new residential developments.

    House Bill 107 (Rep. Jess Stairs)
    Increase the state reimbursement for school breakfast and school lunch programs.

    House Bill 109 (Rep. Jess Stairs)
    Creates a state reimbursement for school districts and vocational-technical schools that provide adult agriculture education programs to support program teachers and supervisors.


    Current Property Tax Legislation

    Senate Bill 209 (Sen. Patrick Browne)
    Pennsylvania School Property Tax Freeze Act

    House Bill 15 (Rep. Michael O'Brien)
    Senior Citizens Property Tax Increase Freeze Act

    House Bill 16 (Rep. Michael O'Brien)
    Property Tax Increase Limitation Act

    House Bill 102 (Rep. Dick Hess)
    Senior Tax Reduction Incentive Volunteer Exchange Program Act


    Archived Legislation

    Click here to review K-12 Education Finance related legislation introduced during the 2005-2006 Legislation Session.

    Click here to review K-12 Education Finance related legislation introduced during the 2003-2004 Legislation Session.

    Click here to review K-12 Education Finance related legislation introduced during the 2001-2002 Legislation Session.



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