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Ballot Questions 05/15/07

BENSALEM TOWNSHIP SCHOOL DISTRICT
PERSONAL INCOME TAX REFERENDUM

Do you favor the Bensalem Township School District imposing a Personal Income Tax at
a rate of 0.9%?   The revenue generated from the tax will be used to reduce School District Taxes on qualified residential properties by an estimated amount of $254.

YES or NO

NON-LEGAL INTERPRETIVE STATEMENT FOR PERSONAL INCOME TAX

Under the Taxpayer Relief Act, also known as Special Session Act 1 of 2006, each local school board may, with voter approval, impose a tax on personal income in order to pay for reductions in property taxes.  In short, the funds generated by the new personal income tax will be used to lower property taxes on approved homestead and farmstead property starting with the 2007-08 fiscal year.

A personal income tax (“PIT”) is a tax on earned income (compensation and net profits), interest, dividends, capital gains, income derived from rents, royalties, patents, copyrights, estates, trusts, gambling or lottery winnings, and other income but not Social Security and qualified pension income.  A local PIT is imposed only on those forms of income subject to
the state income tax.

The Taxpayer Relief Act provides that voters within each school district are to decide directly whether their school district will impose an additional income tax to fund property tax relief. This referendum question is being presented to voters to allow them to decide that question.

If the majority of voters vote “yes” on this referendum question, residents in the Bensalem Township School District will pay to the school district a PIT in the amount of 0.9%.  Residents who own and live in their homes, and who have applied and thus far have been approved to receive a homestead or farmstead exclusion, will receive a reduction in their property taxes by an estimated $254 for homesteads and $254 for farmsteads.  This reduction may be lower in the first year of implementation due to time lags in the collection of income taxes.  In addition, the new PIT would generate an estimated $80,000 in revenue, representing 2% of the estimated revenue generated by the new tax, which may be used for school district operations in 2007-08 as permitted by the Taxpayer Relief Act.

If the majority of voters vote “no” on this referendum question, no changes would occur to the school district’s tax rate.  Therefore, no local revenue would be available for property tax relief.

Voters’ decision on this referendum question will not affect the school district’s ability to receive state funds that will be used for property tax relief.

The school district currently does not levy a personal income tax.  If approved, the school district personal income tax rate will be 0.9% starting July 1, 2007.  The imposition of a school district PIT will not affect any income tax currently levied by the local municipality or by the state.

BRISTOL BOROUGH SCHOOL DISTRICT
IMPOSING AN EARNED INCOME TAX REFERENDUM

Do you favor the Bristol Borough School District imposing an earned income tax at 1%?  The revenue generated from the tax will be used to reduce school district taxes on qualified residential properties by an estimated $330 the 1st year of the tax and $600 in each year thereafter.

YES or NO

ACT 1 REFERENDUM INTERPRETIVE STATEMENT

Under the Taxpayer Relief Act (also known as Special Session ACT 1 of 2006), each local school board---with voter approval---may impose a tax on earned income and net profits in order to pay for a reduction in property taxes.  In short, the funds generated by the new earned income tax will be used to lower property taxes on approved homestead and farmstead properties starting with the 2007-08 fiscal year.

The ACT provides that voters within each school district are to decide directly whether their school district will impose an earned income tax to fund property tax relief.  This referendum question is being presented to voters to allow them to decide that question.

If the majority of voters vote “yes” on this referendum question, residents in the Bristol Borough School District will pay a new earned income tax to the school district; it would be 1%.  Residents who own and live in their homes and who have applied and thus far have been approved to receive a homestead or farmstead exclusion will receive a reduction in their property taxes by an estimated homestead rebate of $600.  This reduction may be lower in the first year of implementation due to time lags in the collection of income taxes.  In addition,
the new earned income tax would generate an estimated $11,000 in revenue ---- representing 2% of the estimated revenue generated by the new tax – which may be used for school district operations in 2007-2008 including tax collection costs as permitted by the Taxpayer Relief Act.  It is estimated in the first year that property taxes for homesteads will be reduced by approx- imately $330.

If the majority of voters vote “no” on this referendum question, the school district will not impose an earned income tax.

Voters’ decision on this referendum question will not affect the school district’s ability to receive state funds, if any, that will be used for property tax relief.

The school district currently does not levy an earned income tax.  If approved, the school district earned income tax rate will be 1% starting July 1, 2007.

BRISTOL TOWNSHIP SCHOOL DISTRICT
ACT 1 REFERENDUM

Do you favor enacting an Earned Income Tax of 1% in Bristol Township School District? 
The revenue generated from this tax will be used to reduce real estate taxes on qualified homestead properties by approximately $469.

YES or NO

Interpretive Statement

The reason for an income tax is to reduce real estate property taxes pursuant to the Taxpayer Relief Act, Act 1 of 2006 for homeowners who live in the Bristol Township School District.  The new tax will increase revenue from income taxes by approximately $7.6 million to fund reductions in property taxes.

The total amount for the tax reduction is fixed.  However, the actual amount per homestead may vary from year to year depending on the number of qualifying homes each year.  The estimated per homestead tax reduction is $469 in the first year and $670 in each year thereafter.

The property tax relief amount in the first year is based on information for the 2007 tax year.  Under Act 1 the first year is considered a transition year.  This takes into account that only 70% of the total income tax base would be collectible in the first year.

A yes vote means you agree to institute a new Earned Income Tax rate for the School District of 1%.  This does not include the Earned Income Tax paid to the Municipal Government of Bristol Township, which is 0.5%.  Therefore, a yes vote means you agree to increase the total earned income tax in Bristol Township, including the Municipal Government portion, to 1.5%.

If this referendum is passed by a majority of voters, the earned income tax rate increase will be effective on July 1, 2007.

NEW HOPE-SOLEBURY SCHOOL DISTRICT
ACT 1 REFERENDUM

“Do you favor your school district imposing an additional .6% earned income tax?  The revenue generated from the increased tax rate will be used to reduce taxes on qualified owner occupied residential properties by approximately $989, and on qualified farm buildings by approximately $989.  The current school district earned income tax rate is .5%, and the current combined municipal/school district rate is 1.0%.”

YES or NO

Interpretive Statement regarding Act 1 referendum question:

The purpose of the proposed increased earned income tax is to reduce property taxes for homeowners and farmers who live and farm in the New Hope-Solebury School District. 

The proposed tax will increase revenue from income taxes by approximately $3,966,739 to fund reductions in property taxes of about $3,887,404, which is 98% of the total funded. The balance will be used by the school district to offset the expense of administering the changes in the taxes.

The estimated per homestead and farmstead tax reduction is $692 in the first year and $989 in each year thereafter.  A property owner may qualify for both a homestead and a farmstead reduction.  The maximum reduction is $1,384 in the first year and $1,978 in each year thereafter.  Approximately 15 to 20 properties in the school district may qualify as farmsteads.

The total amount available for the tax reduction is fixed, but the actual amount per homestead and farmstead may vary depending on the number of qualifying homes and farms each year.

A “yes” vote on the referendum question means that you agree to increase the total earned income tax rate for the school district to 1.1%.  This does not include earned income taxes paid to the township, which is 0.5%.  Therefore, a “yes” vote on the referendum means that you agree to increase the total earned income tax, including the township portion, to 1.6%.

A “no” vote on the referendum question means that you prefer that the earned income tax rate remain unchanged.  A “no” vote on the referendum means that you agree that there will be no property tax reduction except for those arising from allocation of state gaming revenue at some time in the future.

If the referendum is passed by a “yes” vote of a majority of the voters, the earned income
tax rate increase will be effective July 1, 2007.

PALISADES SCHOOL DISTRICT
TAX SHIFTING REFERENDUM

Do you favor increasing the Palisades School District’s earned income tax from 0.5% to 1.5%, a rate increase of 1%?  The revenue generated from the increased tax will be used to reduce taxes on qualified residential properties and qualified farm properties by an estimated $428 for the first year and an estimated $612 for each year thereafter.

YES or NO

Interpretive Statement regarding Act 1 referendum question:

The reason for the increased income tax is to reduce property taxes for homeowners and farmers who live and farm in the Palisades School District.  The new tax will increase revenue from income taxes by approximately $3.9 million to fund reductions in property taxes of about $3.8 million, which is 98% of the total.  The balance will be used by the school district to offset the expense of administering the changes in the taxes.

The estimated per homestead and farmstead tax reduction is $428 in the first year and $612 in each year thereafter.  A property owner may qualify for both a homestead and a farmstead rebate.  The maximum rebate is $856 in the first year and $1,224 in each year thereafter.  About 300 properties in the school district may qualify as farmsteads.

The total amount available for the tax reduction is fixed, but the actual amount per homestead and farmstead may vary depending on the number of qualifying homes and farms each year.

For Nockamixon, Springfield, and Tinicum Townships:

A yes vote means you agree to increase the total Earned Income Tax rate for the school district to 1.5%.  This does not include Earned Income Taxes paid to the township, which is 0.75%.  Therefore, a yes vote means you agree to increase the total earned income tax, including the township portion, to 2.25%.

For Bridgeton and Durham Townships, and Riegelsville Borough:

A yes vote means you agree to increase the total Earned Income Tax rate for the school district to 1.5%.  This does not include Earned Income Taxes paid to the township, which is 0.5%.  Therefore, a yes vote means you agree to increase the total earned income tax, including the township portion, to 2.0%.

For all townships:

A no vote means that you prefer that the income tax remain unchanged and there will be no property tax reduction except for those arising from allocation of state gaming revenue at some time in the future.

If this referendum is passed by a majority of the voters, the earned income tax rate increase will be effective July 1, 2007.

PENNRIDGE SCHOOL DISTRICT
ACT 1 TAX SHIFTING REFERENDUM

Do you favor the Pennridge School District imposing an additional 0.80% earned income tax?  The revenue generated from the increased tax rate will be used to reduce school district taxes on qualified residential properties by an estimated $554 in the 2007-2008 fiscal year and $792 in the subsequent fiscal years.  The current school district earned income tax rate is 1.00%.

YES or NO

Special Session Act 1 of 2006
Pennridge School District Nonlegal Interpretive Statement
Under Section 331.2(e) (2)

Under the Taxpayer Relief Act (also known as Special Session Act 1 of 2006), each local school board – with voter approval – may impose a tax on earned income and net profits in order to pay for reductions in property taxes.  In short, the funds generated by an additional income tax will be used to lower property taxes on approved homestead and farmstead properties starting with the 2007-08 fiscal year.

The Act provides that voters within each school district are to decide directly whether their school district will impose an additional income tax to fund property tax relief. This referendum question is being presented to voters to allow them to decide that question.

If the majority of voters vote “yes” on this referendum question, residents in the Pennridge School District will pay more in earned income taxes to the school district by 0.80%.  Residents who own and live in their homes (and who have applied and thus far have been approved to receive a homestead or farmstead exclusion) will receive a reduction in their property taxes by an estimated $792 for homesteads and $792 for farmsteads.  This reduction may be lower in the first year of implementation due to time lags in the collection of income taxes.  In addition, the proposed increase would generate an estimated $155,854 in revenue – representing 2% of the estimated additional revenue generated by the additional tax – which may be used for school district operations in 2007-08 as permitted by the Taxpayer Relief Act.

If the majority of voters vote “no” on this referendum question, no changes would occur to the school district’s portion of the earned income tax rate.  Therefore, no local revenue would be available for property tax relief.

Voter’s decision on this referendum question will not affect the school district’s ability to receive state funds that will be used for property tax relief.

The current school district earned income tax rate is (1.00%).  If approved the new school district earned income tax rate will be (1.80%) starting July 1, 2007.  The change in school district tax rate will not affect any income tax currently levied by the local municipality.

PENNSBURY SCHOOL DISTRICT
ACT 1 TAX SHIFTING REFERENDUM

Do you favor the Pennsbury School District imposing an earned income tax at 1%? The revenue generated from the tax will be used to reduce school district taxes on qualified residential properties by an estimated $364.00.

YES or NO

INSTRUCTIONS TO VOTERS ON THIS QUESTION

Under the Taxpayer Relief Act (also known as Special Session Act 1 of 2006), the Pennsylvania General Assembly has required the Pennsbury School District to propose the imposition of a new income based tax in order to pay for reductions in property taxes. In short, the funds generated by the new earned income tax will be used to lower property taxes on approved homestead and farmstead properties starting with the 2007-08 fiscal year.

The Act provides that voters within each school district are to decide directly whether their school district will impose a new income based tax to fund property tax relief.  This referendum question is being presented to voters to allow them to decide that question.

If the majority of voters vote “yes” on this referendum question, residents in the Pennsbury School District will pay a new earned income tax to the school district; it would be 1%.  Residents who own and live in their homes (and who have applied and thus far have been approved to receive a homestead or farmstead exclusion) will receive a reduction in their property taxes by an estimated $364.00 for homesteads and $364.00 for farmsteads.  This property tax reduction may increase in the future due to time lags in the collection of income taxes.  In addition, the new earned income tax would generate an estimated $177,152 in revenue –representing 2% of the estimated revenue generated by the new tax  - which will be used by the school district primarily to offset the costs associated with collecting the new tax, as permitted by the Act.

If the majority of voters vote “no” on this referendum question, the school district will not impose an earned income tax.  Therefore, no local revenue would be available for property tax relief.

Voters’ decision on this referendum question will not affect the school district’s ability to receive state funds that will be used for property tax relief.

The Pennsbury School District currently does not levy an earned income tax.  If approved, the Pennsbury School District earned income tax rate will be 1% starting July 1, 2007.

[The Board of School Directors’ action in placing this question on the ballot should not be viewed as school board endorsement recommending that voters vote “yes.” The School Board has placed this question on the ballot solely because the law requires a ballot question.]

QUAKERTOWN COMMUNITY SCHOOL DISTRICT
ACT 1 TAX REFERENDUM

Do you favor increasing the Quakertown Community School District’s earned income tax from 1% to 2.1%, a rate increase of 1.1%?  The revenue generated from the increased tax rate will be used to reduce taxes on qualified residential properties by an estimated $509 in the first year.

YES or NO

Interpretive Statement regarding Act 1 referendum question:

The purpose of the proposed increased earned income tax is to reduce property taxes for homeowners and farmers who live and farm in the Quakertown Community School District.  The proposed tax will increase revenue from income taxes in the first year by approximately $4,149,620 to fund reductions in property taxes of about $4,066,628, which is 98% of the total funded.  The balance will by used by the school district to offset the expense of administering the changes in the taxes.

The estimated per homestead and farmstead tax reduction is $509 in the first year and $1,017

in each year thereafter.  A property owner may qualify for both a homestead and a farmstead rebate.  The maximum farmstead rebate is $1,017 in the first year and $2,034 in each year thereafter.  Approximately 9,560 properties in the school district may qualify as homestead/ farmsteads.

The total amount available for the tax reduction is fixed, but the actual amount per homestead and farmstead may vary depending on the number of qualifying homes and farms each year.

A “yes” vote on the referendum question means that you agree to increase the total earned income tax rate for the school district to 2.1%.  This does not include earned income taxes paid to the township, which is .5% in all the municipalities in the school district except Richland Township, which is .6%.  Therefore, a “yes” vote on the referendum means that you agree to increase the total earned income tax, including the township portion, to 2.6% in all the municipalities in the school district except Richland Township, which would be 2.7%.

A “no” vote on the referendum question means that you prefer that the earned income tax rate remain unchanged.  A “no” vote on the referendum means that you agree that there will be no property tax reduction except for those arising from allocation of state gaming revenue at some time in the future.

If the referendum is passed by a “yes” vote of a majority of the voters, the earned income tax rate increase will be effective July 1, 2007.

SOUDERTON AREA SCHOOL DISTRICT
ACT 1 FRONT END REFERENDUM

“Do you favor the Souderton Area School District imposing an additional 1% earned income tax?  The revenue generated from the increased tax rate will be used to reduce school district taxes on qualified residential properties by an estimated $612.  The current school district earned income tax rate is .5%.”

YES or NO

Taxpayer Relief Act Ballot Question Interpretive Statement

• The purpose of the tax is to shift a portion of the revenue for Souderton Area Schools from property tax to earned income tax.

• The current rate of earned income tax used for the schools is .5% and would be increased to 1.5%.  This is in addition to the earned income tax paid to the municipality.

• The estimated property tax reduction per qualified homestead would be approximately $612 in the first year and approximately $875 in the second year. The different estimates are due to the District’s judgment about how much will be collected in the first year of the new tax.

• In 2007-2008, the School District would be allowed to keep no more than 2%, or approximately $220,000, of this new tax revenue for school uses.  The remainder     would be used for property tax relief.

• In a tax shift, some will pay more total tax (Property Tax plus Earned Income Tax), and some less.  In the first year, qualified homestead owners with total earned income above $61,200 would pay more total tax.  In the second year, qualified homestead owners with total earned income above $87,500 would pay more total tax.  Qualified homestead owners with incomes below these numbers would pay less total tax.

• Only qualified homestead owners would receive a property tax reduction.  Renters, landlords, and business property owners would not receive a property tax reduction.

EASTON AREA SCHOOL DISTRICT
ACT 1 REFERENDUM

“Do you favor the Easton Area School District imposing an additional 0.9% earned income and net profits tax?  The revenue generated from the increased tax will be used to reduce taxes on qualified homestead and farmstead properties by approximately $488 in the first year and approximately $697 in subsequent years.  The current school district earned income and net profits tax is 0.5%.  Additionally, local municipalities presently levy a 0.5% earned income
and net profits tax.”

YES or NO

SPECIAL SESSION ACT 1 OF 2006
NON-LEGAL INTERPRETIVE STATEMENT
SECTION 331.2(e) (2)

The Taxpayer Relief Act (also known as Act 1) was passed by the Legislature in 2006 and requires that voters within each school district decide directly whether their school district will impose an additional income tax to fund property tax relief.  Funds generated from the additional income tax will be used to lower property taxes on eligible homestead and farmstead properties beginning with the 2007 school tax year.  This referendum question is being presented to the voters to allow them to decide that question.

If the majority of voters vote “yes” on this referendum question, residents in the Easton Area School Districts will pay an additional 0.9% in earned income taxes.  The total earned income tax rate levied by the school district and the local municipality would increase to 1.9%.  Residents who own and live in their homes, and who have applied for and received a homestead or farmstead exclusion from the County, will receive a reduction in their property taxes by an estimated $488 for homesteads and $488 dollars for farmsteads in the first year and may increase to an estimated $697 for each in subsequent years.  The proposed tax increase would generate an estimated $6,969,836 in the first year and an estimated $9,956,908 in subsequent years to fund the property tax reduction.  If approved, the new tax will take effect July 1, 2007.

If the majority of voters vote “no” on this referendum question, no changes will occur to the school district portion of the earned income tax rate and no local revenue will be available for property tax relief.

Voters’ decision on this referendum question will not affect the school district’s ability to receive state funds for property tax relief.

NORTH PENN SCHOOL DISTRICT
ACT 1 TAX SHIFTING REFERENDUM

Do you favor your School District imposing an additional 1.1 percent Earned Income Tax?  The revenue generated from the tax will be used to reduce taxes on qualified owner occupied residential properties and on qualified farm buildings by approximately $961.  The current School District Earned Income and Net Profit Tax rate is .5 percent, and the current combined municipal/school district rate is between 1 percent and 1.25 percent depending on the municipality in which the taxpayer resides.

YES or NO

Special Session Act 1 of 2006  Nonlegal Interpretive Statements  Under Section 331.2(e) (2)

North Penn School District EIT Option (Additional EIT)

Under the Taxpayer Relief Act (also known as Special Session Act I of 2006), each local school board – with voter approval – may impose a tax on earned income and net profits in order to pay for reductions in property taxes.  In short, the funds generated by an additional income tax will be used to lower property taxes on approved homestead and farmstead properties starting with the 2007-08 fiscal year.

The Act provides that voters within each school district are to decide directly whether their school district will impose an additional income tax to fund property tax relief.  This referendum question is being presented to voters to allow them to decide that question.

If the majority of voters vote “yes” on this referendum question, residents in the North Penn School District will pay more in earned income taxes to the school district by 1.1%.  Residents who own and live in their homes (and who have applied and thus far have been approved to receive a homestead or farmstead exclusion) will receive a reduction in their property taxes by an estimated $961.  This reduction may be lower in the first year of implementation due to time lags in the collection of income taxes. If the majority of voters vote “no” on this referendum question, no changes would occur to the school district’s portion of the earned income tax rate.  Therefore, no local revenue would be available for property tax relief.  In addition, the proposed increase would generate an estimated $560,000 in revenue - representing 2% of the estimated additional revenue generated by the additional tax - which may be used for school district operations in 2007-2008 as permitted by the Taxpayer Relief Act.

Voters’ decisions on this referendum question will not affect the school district’s ability to receive state funds that will be used for property tax relief.

The current School District Earned Income and Net Profit Tax rate is .5 percent, and the
current combined municipal/school district rate is between 1 percent and 1.25 percent depending on the municipality in which the taxpayer resides.  If approved the new combined municipal/school district earned income tax rate will be 2.1 percent to 2.35 percent depending on the municipality in which the taxpayer resides starting July 1, 2007.  The change in school district tax rate will not affect any income tax currently levied by the local municipality.

LOWER MAKEFIELD TOWNSHIP
SMALL GAMES OF CHANCE REFERENDUM

“Do you favor the issuance of licenses to conduct small games of chance
in Lower Makefield Township?

YES or NO

Plain English Statement

The Pennsylvania Local Option Small Games of Chance Act authorizes eligible nonprofit organizations to obtain a license from the Bucks County Treasurer to conduct small games of chance to raise funds to promote their charitable or civic purposes.  "Small Games of Chance" are defined as punchboards, daily drawings, raffles and pull-tabs.  Eligible organizations include nonprofit charitable, religious, fraternal and veterans organizations, clubs and civic and service associations.  The Bucks County Treasurer can issue licenses to eligible organizations to conduct small games of chance if the voters approve the issuance of such licenses within Lower Makefield Township.  A "Yes" vote on this ballot question will authorize the Bucks County Treasurer to issue licenses to eligible organizations to conduct small games of chance in Lower Makefield Township. 

MILFORD TOWNSHIP
OPEN SPACE DEBT AUTHORIZATION REFERENDUM

“Shall debt be authorized to be incurred as debt approved by the electors in the sum of Five Million Dollars ($5,000,000) for the purpose of financing the acquisition of interests in real property to protect and preserve open space including farm land, water resources and watersheds, forests, park, recreation or conservation sites, natural or scenic resources, sites of historic, geologic or botanic interests, and open spaces between communities and for the purpose of reimbursing the Capital Improvement Fund of the Township for funds previously expended to acquire open space interests?”

YES or NO

Plain English Statement - Electoral Debt

In order to preserve agricultural land and open space in Milford Township, the Board of Supervisors wishes to acquire land for open space and/or park land and to acquire conservation easements, to finance the purchase of land for open space and park land and the purchase of conservation easements for the preservation of open space including farm land, water resources and watersheds, forests, park, recreation or conservation sites, natural or scenic resources, sites of historic, geologic or botanic interests, and open spaces between communities, and for the purpose of reimbursing the Capital Improvement Fund of the Township for funds previously expended to acquire open space interests, the Board seeks to incur debt approved by the voters up to the amount of Five Million Dollars ($5,000,000). A vote “Yes” to the ballot question approves borrowing money for these purposes.

MILFORD TOWNSHIP
OPEN SPACE TAX REFERENDUM

“Do you favor the elimination of the 2 mills of real estate tax previously approved by the voters and the imposition in its place of an additional 1/4 of 1% of earned income tax by Milford Township to be used to acquire
interests in real property to protect and preserve open space including farm land, water resources and watersheds, forests, park, recreation or conservation sites, natural or scenic resources, sites of historic, geologic or botanic interests, and open spaces between communities?”

YES or NO

Plain English Statement  -  Earned Income Tax

In addition, the Board of Supervisors wishes to eliminate the 2 mills of real estate tax previously approved by voters and to impose in its place an additional 1/4 of 1% of earned income tax to be used to acquire interests in real estate to protect and preserve open space including farm land, water resources and watersheds, forests, park, recreation or conservation sites, natural or scenic resources, sites of historic, geologic or botanic interests, and open spaces between communities.  A vote “Yes” to the ballot question approves the imposition of the additional 1/4 of 1% of earned income tax for these purposes and the elimination of the 2 mills of real estate tax previously approved.