Documents and Sample Letters

• 2007-08 Act 1 Timeline
• DC&ED Homestead/Farmstead Application - Updated 11/26/2007
• Local Tax Enabling Act (Section 4) Advertising
• Income Tax Collection and Other Considerations When Structuring Your District's Homestead/Farmstead Exclusion
• Resolution - No Taxes Above The Index
• PDE Letter to Superintendents - 1% interpretation
• Statewide Average Weekley Wage (SAWW)
• Employment Cost Index (ECI)
• SS Act 1 Index
• Sample Press Release for Homestead/Farmstead Application Mailing
• Tax Study Commission Public Hearing Agenda
• Q & A on Special Session Act 1
• What Tax Study Commission Members Need To Know Q &A
• Sterling Act and Act 1 Update
• Property Tax Relief from EIT and Gaming Revenues
• Taxpayer Relief Act - Special Session Act 1 of 2006
• Senate Republican Summary of SSHB 39
• Eight SD's Approve Front End Referenda
• Schools by County Front End Referenda Results
• Real Estate Tax Installment Payment Plan Resolution
• Tax Bill Language – Special Session Act 1

Other Resources

• More information on the county role is available from the PA Association of County Commissioners
• PA Bulletin Homestead Notice
• Property Tax Reduction Allocations (Estimated by Revenue from Slots)
• Tax Study Commission Implementation Packet (Kegel Kelin Almy & Grimm, LLP)
• Tax Study Commission Where Are We Now? (Kegel Kelin Almy & Grimm, LLP)

Minimum and Maximum Exclusion and Variable EIT Rate Calculator
This worksheet enables a district to enter the necessary data into the "Input Table" to automatically calculate the dollar value of their minimum and maximum exclusion. Based on these figures, the spreadsheet calculates the EIT and PIT rates necessary to fund the maximum and minimum exclusions. In Line 10, the Table allows a user to enter any EIT rate and from there calculate the amount of homestead/farmstead exclusion that this would produce. Please note that this table does not account for collection rate and adjustments should be made as is necessary.

Minimum and Maximum Exclusion and Variable EIT Rate Calculator - Multi-County
This worksheet enables a district that is located in multiple counties to enter the necessary data into the "Input Table" to automatically calculate the dollar value of their minimum and maximum exclusion in each county. Based on these figures, the spreadsheet calculates the EIT and PIT rates necessary to fund the maximum and minimum exclusions. In Line 19, the Table allows a user to enter any EIT rate and from there calculate the amount of homestead/farmstead exclusion that this would produce. Please note that this table does not account for collection rate and adjustments should be made as is necessary.  

Comparison of 2004 Earned Income and Personal Income Tax Bases

Minimum and Maximum Exclusion & Variable EIT Rate Calculator - accounting for Collection Percent

Act 71 of 2004 and Other Gaming Issues

• Supreme Court Upholds Act 71
• The PA Gaming Control Board

If you have any comments or questions please email act1@pasbo.org