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Act 1 Referendum Questions

Across Pennsylvania, voters in Tuesday's primary almost unanimously voted against the Act 1 referendum questions on the ballot. Of the 498 Pennsylvania districts with ballot questions, voters in only four, including Bristol Borough, approved the tax shift designed to provide homeowners with greater reductions in property taxes.

Pennsylvania’s Taxpayer Relief Act (ACT 1) mandated that school districts place a referendum question on the May 15, 2007 primary election ballot asking voters whether earned income (EIT) or personal income (PIT) taxes should be increased, or instituted for the purpose of reducing real estate taxes on qualified residential properties. All school districts in Pennsylvania, other than Philadelphia, Pittsburg and Scranton, are required to place a referendum question on the ballot. Scroll down to see the referendum question and result for each school district in Bucks, Chester, Delaware and Montgomery Counties.

Bucks County Referendum Questions and Results

Bensalem Township School District -Yes, 552 -No, 5457

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.

Bristol Borough School District - Yes, 806 - No, 805

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.

Bristol Township School District - Yes, 1681 - No, 2742

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.

Centennial School District - Yes, 809 -No, 6640

Do you favor converting the School District’s current Earned Income Tax to a Personal Income Tax at 1.20%? The revenue generated from the Personal Income Tax will be used to reduce taxes on qualified residential property by approximately $402 and to replace the revenue from the school district’s current Earned Income Tax. The current Earned Income Tax rate is 0.50%.

Central Bucks School District - Yes, 5033 - No, 7798

Do you favor the Central Bucks School District imposing an additional 1% Earned Income Tax? The revenue generated from the increased tax rate will be used to reduce taxes on qualified residential properties by $972.00. The current Earned Income Tax rate is .5%.

Council Rock School District - Yes, 2785 -No, 5014

Do you favor the Council Rock School District imposing an additional 0.9% earned income tax? The revenue generated from the increased tax rate will be used to reduce school taxes on qualified residential properties by an estimated $942.00. The current school district earned income tax rate is 0.5%.

Morrisville Borough School District -Yes, 386 -No, 1082

Do you favor imposing a one (1%) percent Earned Income and Net Profits 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 about $452 in the first year, rising to about $753 in subsequent years based on 100% tax collection and 100% participation by eligible homesteads. (The current earned income tax rate is zero point zero percent (0.0%).

Neshaminy School District - Yes, 2997 -No, 6854

Do you favor the Neshaminy School District imposing an Earned Income Tax at a rate
of 1%? The revenue generated from the tax bill will be used to reduce School District
Taxes on qualified residential properties by an estimated amount of $576.

New Hope-Solebury School District -Yes, 603 -No, 665

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%.

Palisades School District - Yes, 741 - No, 1177

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.

Pennridge School District - Yes, 2232 -No, 2983

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%.

Pennsbury School District - Yes, 2639 -No, 8289

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.

Quakertown Community School District - Yes, 1444 -No, 2190

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.

Chester County Referendum Questions and Results

Avon Grove School District Homepage - Yes, 1422 -No, 4527

Do you favor the School District’s imposing an additional 1.0% earned income tax? The income generated from the increased tax rate will be used to reduce taxes on qualified residential properties by approximately $447.00. The current School District earned income tax rate is 0.0%.

Coatesville School District - Yes, 1107 -No, 4486

Do you favor your school district imposing an additional 1% 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 $584, subject to amounts actually collected pursuant to the proposed tax increase. The current earned income tax rate is 0.5%.

Downingtown Area School - Yes, 2209 -No, 5545

Do you favor the Downingtown Area School District Imposing an additional 1.0% 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 $705. The current school district earned income tax rate is 0.5%.

Great Valley School District - Yes, 1638 -No, 2864

Do you favor your school district imposing a 1% 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 $563 and on qualified farm buildings by $563.

Kennett Consolidated School District - Yes, 1060 -No, 2374

Do you favor your school district imposing an additional 1% earned income tax? Revenue generated from the increased tax rate will be used to reduce taxes on qualified owner occupied residential properties and farm buildings. In the first year by approximately $817. The current school district earned income tax rate is 0.5% (1% for KCSD residents in East Marlborough), collected inc combination with existing municipality income taxes.

Octorara Area School District- Yes, 514 -No, 949

Do you favor your school district imposing an additional 1.4% 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 $639, and on qualified farm buildings by approximately $639. The current school district earned income tax rate is .5%, and the current combined municipal/school district rate is 1-1.25%.

Owen J. Roberts School District - Yes, 914 -No, 4100

Do you favor your school district imposing an additional 1% earned income tax? Revenue from the increased tax will be used to reduce taxes on qualified residential properties and farm buildings by approximately $500 in the first year, rising to approximately $700 in subsequent years. Current school district tax rate is 0.5%, and the current combined municipal school rate is between 1 and 1.25%, depending on the municipality in which the taxpayer resides.

Oxford Area School District- Yes, 670 -No, 1565

Do you favor your school district imposing an additional 1% earned income tax? The revenue generated from the increased tax rate will be used to reduce taxes on qualified owner occupied residential properties and farm buildings in the first year by approximately $311. The current school district earned income tax rate is 0.5%, and the current combined municipal/school district rate is between 1% and 1.5%, depending on the municipality in which the taxpayer resides.

Phoenixville Area School District- Yes, 966 -No, 2123

Do you favor your school district imposing an additional 1.0% 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 $462. The current school district earned income tax rate is .50%, and the current combined municipal/school district rate is 1.0% for the Borough and 1.25% for East Pikeland and Schuylkill Townships.

Spring-Ford Area School District - Yes, 92 -No, 216

Do you favor your school district imposing an additional .9% earned income tax? The revenue generated from the increased tax rate will be used to reduce taxes on qualified residential properties by approximately $600.00. The current earned income tax rate is 0.5% and the current combined municipal/school district rate is 1.0%. The new combined municipal/school district rate is 1.9%

Tredyffrin-Easttown School District- Yes, 929 -No, 5675

Do you favor imposing a 0.6% Personal Income Tax? There is currently no local income tax. Revenue generated from the tax would be used to reduce taxes on each qualified residential property by an estimated amount of $450. Voters’ decision on this question will not affect the school district’s ability to receive state gambling revenue.

Twin Valley School District - Yes, 314 -No, 1046

Do you favor converting the Twin Valley School District’s current earned income tax to a personal income tax at 1.3%? The revenue generated from the personal income tax will be used to reduce school district taxes on qualified residential properties by an estimated $585.76 and to replace the revenue from the school district’s current earned income tax. The current school district earned income tax rate is.5%.

Unionville-Chadds Ford School District - Yes, 1760 -No, 2817

Do you favor your school district imposing a 1.0% earned income tax? The revenue generated from the new tax will be used to reduce taxes on qualified owner occupied residential properties by approximately $990, and on qualified farm buildings by approximately $990. The school district does not currently have an earned income tax and the current rate in some municipalities is 0.5%.

West Chester Area School District- Yes, 2482 -No, 9733

Do you favor converting the School District’s current earned income tax to a personal income tax at 1.1%? The revenue generated from the personal income tax will be used to reduce taxes on qualified residential property by $533 and to replace the revenue from the school district’s current earned income tax. The current School Districts earned income tax rate is .5%.

Delaware County Referendum Questions and Results

Chester Upland School District - Yes, 815 -No, 1441

Do you favor the Chester-Upland District imposing an earned income tax at eight-tenths of one percent (0.8%)? The revenue generated from the tax will be used to reduce school district taxes on qualified residential properties by an estimated three hundred fort-five dollars ($345).

Chichester School District - Yes, 466 -No, 2660

Do you favor imposing a personal income tax at .9%? The revenue generated from the tax will be used to reduce taxes on qualified owner-occupied residential properties and on qualified farm buildings estimated at $206.00 in the first year.

Garnet Valley School District - Yes, 967 -No, 3585

Do you favor imposing a 1% earned income tax? The revenue generated from the tax will be used to reduce taxes on qualified residential properties by an estimated $525.00 per homestead the first year. The estimated revenue to be generated from an earned income tax at 1% for the first year is $3,687,000.00.

Haverford Township School District - Yes, 2064 -No, 5654

Do you favor imposing an earned income tax of 1%? The revenue generated from this new tax will be used to reduce taxes on qualified residential properties by approximately $483.00. The School District does not currently levy an earned income tax.

Interboro School District - Yes, 994 -No, 2634

Do you favor imposing a 1.00% earned income tax? The revenue generated from the tax will be used to reduce real estate taxes on qualified owner-occupied residential properties and on qualified farm buildings by about $360. (The current earned income tax rate for Glenolden, Norwood and Prospect Park is .0%, the current earned income tax rate for Tinicum Township is 1.0%)

Marple Newtown School District- Yes, 1502 -No, 4015

Do you favor your school district imposing a .8% earned income tax? The revenue generated from the tax will be used to reduce property taxes on qualified owner occupied residential properties and on qualified farm buildings by approximately $635 per eligible property. The current earned income tax rate is 0% for the Marple Newtown School District.

Penn Delco School District - Yes, 557 -No, 3321

Do you favor convert the school district’s current earned income and net profits tax to a personal income tax at 1.5%? The revenue generated from the personal income tax will be used to reduce taxes on qualified owner occupied residential properties and on qualified farm buildings by approximately $493 and to replace the revenue from the school district’s current earned income and net profits tax. The current rate of that tax is .5%.

Radnor School District - Yes, 693 -No, 2900

Do you favor your school district imposing a 0.7% Personal Income Tax? The revenue generated from the tax will be used to reduce taxes on qualified residential properties by $480.

Ridley School District - Yes, 1930 -No, 4909

Do you favor imposing a 1.0% 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 about $265 in the first year, rising to about $400 in subsequent years. (The current earned income tax rate is 0.0%)

Rose Tree-Media School District - Yes, 1146 -No, 4982

Do you favor imposing a zero point eight percent (0.8%) personal income tax? The revenue generated from the tax wil be used to reduce taxes on qualified owner-occupied residential properties and on qualified farm buildings by about $535 in the first year, rising to about $890 in subsequent years bases on 100% tax collection and 100% participation by eligible homesteads. (The current personal income tax rate is zero point zero percent (0.0%)

Southeast Delco School District - Yes, 943 -No, 2044

Do you favor your school district imposing a 1% earned income tax? The revenue generated from the tax will be used to reduce property taxes on qualified owner occupied residential properties and on qualified farm buildings by approximately $210 per eligible property. The current Earned Income and Net Profits Tax rate is 0% for the Southeast Delco School District.

Springfield School District - Yes, 1370 -No, 5216

Do you favor your school district imposing a Personal Income Tax of .9%? The revenue generated from the Personal Income Tax will be used to reduce taxes on qualified owner occupied residential properties and on qualified farm buildings by approximately $417.

Unionville-Chadds Ford School District - Yes -No

Do you favor you school district imposing a 1.0% earned income tax? The revenue generated from the new tax will be used to reduce taxes on qualified owner occupied residential properties by approximately $990, and on qualified farm buildings by approximately $990. Neither the school district nor the municipality currently have an earned income tax.

Upper Darby School District - Yes, 2587 -No, 5324

Do you favor imposing a one percent (1%) earned income tax? The revenue generated from the tax will be used to reduce taxes on qualified residential properties by an estimated $290.00 per property in the 2007-2008 fiscal year.

Wallingford-Swarthmore School District- Yes, 948 -No, 2611

Do you favor the Wallingford-Swarthmore School District imposing a personal income tax at 0.8%? The revenue generated from the tax will be used to reduce school district taxes on qualified owner-occupied residential properties and on qualified farm buildings by approximately $600 in the first year. (No personal income tax is currently imposed.)

William Penn School District - Yes, 848 -No, 2368

For the Boroughs of Aldan, Colwyn, East Lansdowne, Lansdowne and Yeadon:
Do you favor imposing a one percent (1%) earned income tax? The revenue generated from the tax will be used to reduce taxes on qualified residential properties by an estimated $120 per property in the 2007-2008 fiscal year.

For the Borough of Darby: Do you favor imposing an additional one percent (1%) earned income tax? The revenue generated from the increased tax rate will be used to reduce taxes on qualified residential properties by an estimated $120 per property in the 2007-2008 fiscal year. The current earned income tax rate is one percent (1%).

Montgomery County Referendum Questions and Results

Abington School District - Yes, 1261 -No, 4317

Do you favor imposing a 0.8% personal income tax? The revenue generated from the increased tax rate will be used to reduce taxes on qualified residential property by an estimated amount of $592 for the 2007-08 school year. The current earned income tax rate is 0.5%.

Presently the school district does not assess a personal income tax. If a personal income tax is approved, the existing 0.5% earned income tax will be converted to a personal income tax in a revenue neutral manner for a total of a 1.2% personal income tax.

Boyertown School District- Yes, 433 -No, 2107

Do you favor converting the Boyertown Area School District’s current Earned Income Tax of .5% to a Personal Income Tax of 1.6%? The revenue generated from the PIT will be used to reduce taxes on qualified residential property by an estimated $826 in the first year and approximately $1,180 in subsequent years. The PIT will replace the revenue from the school district’s current EIT. The current EIT is 1%, of which the district receives .5%.

Bryn Athyn School District- Yes, 1444 -No, 2190

Do you favor the Bryn Athyn Borough School District imposing a 0.2% personal income tax? The revenue generated from the tax will be used to reduce real estate taxes on qualified residential properties by $248.

Cheltenham School District - Yes, 7 -No, 124

Do you favor imposing an additional 1% earned income tax? The revenue generated from the increased tax rate will be used to reduce taxes on qualified residential property by an estimated amount of $394 for the 2007-08 school year and an estimated $563 in subsequent years. The current earned income tax rate for the school district is .5%.

Colonial School District - Yes, 1450 -No, 2780

Do you favor your school district imposing an additional 0.6% Earned Income Tax? The revenue generated from the increased tax rate will be used to reduce taxes on qualified owner occupied residential properties and qualified farm buildings by approximately $542 in the 2007-08 school year and an estimated $571 in subsequent school years. Currently, the school district collects an earned income tax at the rate of .5% in all municipalities. Local municipalities also collect earned income tax rates that range from .5% to .75%, for a total current earned income tax rate that varies from 1.0% to 1.25%.

Hatboro-Horsham School District- Yes, 1180 -No, 2438

Do you favor your School District imposing an additional 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 $863. The current School District Earned Income and Net Profit Tax rate is .5 percent, and the current combined municipal/school district rate is 1 percent.

Jenkintown School District - Yes, 304 -No, 668

Do you favor imposing an additional 1% earned income tax? The revenue generated from the increased tax rate will be used to reduce taxes on qualified residential property by an estimated amount of $313 (for the 2007-2008 school year and an estimated $511 in subsequent years). The current earned income tax rate for the school district is 1%.

Lower Merion School District- Yes, 2019 -No, 5675

Do you favor imposing an additional 1% earned income tax? The revenue generated from the increased tax rate will be used to reduce taxes on qualified residential properties by an estimated $283 in Year 1, and an estimated $808 in Year 2 and beyond. The current earned income rate is 0%.

Lower Moreland Township School District - Yes, 338 -No, 705

Do you favor imposing an additional 1.0% earned income tax for Lower Moreland Township School District? The revenue generated from the increased tax rate will be used to reduce taxes on qualified owner-occupied residential properties approximately up to $360 in the first year, potentially rising up to $601 in subsequent years. The current school district earned income tax rate is 0.5%, and the current combined municipal/school district rate is 1.0%.

Methacton School District- Yes, 1439 -No, 3186

Do you favor increasing the Methacton 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 $641 for the first year and an estimated $986 for each year thereafter.

Norristown Area School District- Yes, 953 -No, 2857

Do you favor the Norristown Area School District imposing an additional 1.5% earned income tax? The revenue generated from the increased tax rate will be used to reduce taxes on qualified owner-occupied residential properties and farm buildings by approximately $527 in the first year, and $753 in subsequent years. The current School District earned income tax rate is .5%, and the current combined municipal/school district rate is between 1% and 2.1%, depending on the municipality in which the taxpayer resides.

North Penn School District- Yes, 4245 -No,7628

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.

Perkiomen Valley School District- Yes, 840 -No, 3903

Do you favor your school district imposing an additional 1% earned income tax (“EIT”)? Revenue generated from the increased tax will be used to reduce taxes on qualified residential properties and farm buildings by approximately $506.00 in 2007-2008 and $737.00 in subsequent school years. Currently, the School District collects EIT at the rate of 0.5%. Local municipalities collect EIT at rates that range from 0.5% to 0.75%, for total current rates between 1% to 1.25%.

Pottsgrove School District- Yes, 395 -No, 1536

Do you favor Pottsgrove School District imposing an additional 1% earned income tax?
The revenue generated from the increased rate will be used to reduce taxes on qualified owner occupied residential properties and farm buildings by approximately $489 (year 1) - $699 (thereafter). The current school district earned income tax rate is .5% and the current combined municipal/school district rate ranges from 1% to 1.25%.

Pottstown School District- Yes, 625 -No, 1505

Do you favor an additional 1% earned income tax? The revenue generated from the increased tax rate will be used to reduce property taxes on qualified* residential properties by an estimated $609. The current earned income tax rate is .5% for the District and .5% for the Borough.
*Homestead/Farmstead application must be filed and accepted by the County Assessment Office.

Springfield Township School District- Yes, 953 -No, 1445

Do you favor imposing an additional 1% earned income tax? The revenue generated from the increased tax rate will be used to reduce taxes on qualified residential property by and estimated amount of $424 for the 2007-08 school year and an estimated $653 in subsequent years. The current earned income tax rate for the school district is .5%.

Spring-Ford Area School District- Yes, 973 -No, 2621

Do you favor reducing taxes on qualified owner occupied residential properties by imposing an additional 0.9% earned income tax? The revenue generated from the increased tax rate will be used to reduce taxes on qualified residential properties by approximately $600.00. The current earned income tax rate is 0.5% and the current combined municipal/school district rate is 1.0%. Then new combined municipal/school district rate would be 1.9%.

Upper Dublin School District- Yes, 1562 -No, 2262

Do you favor imposing an additional 1% earned income tax? The revenue generated from the increased tax rate will be used to reduce taxes on qualified residential property by an estimated amount of $587 for the 2007-08 school year and an estimated $903 in subsequent years. The current earned income tax rate for the school district is .5%.

Upper Merion Area School District - Yes, 626 -No, 4303

Do you favor your school district imposing a .6% Personal Income Tax which would allow the school district to tax all your income currently subject to the PA Income Tax? The revenue generated from this Personal Income Tax will be used to reduce taxes on qualified owner occupied residential properties and qualified farm buildings by approximately $295 in the 2007-2008 school year and approximately $590 in subsequent years.

Upper Moreland School District- Yes, 795 -No, 1629

Do you favor the Upper Moreland School District increasing the earned income tax by 0.5%? The revenue generated from the increased tax will be used to reduce property taxes on qualified owner-occupied properties by a projected minimum of $236. The current combined municipal/school district earned income tax rate is 1.0%. The proposed increase will increase the combined municipal/school district earned income tax rate to 1.5%.

Upper Perkiomen School District- Yes, 493 -No, 914

Do you favor imposing an additional 1.0% earned income tax? The revenue generated from the increased tax rate will be used to reduce taxes on qualified residential property by an estimated amount of $450.00. The current school district earned income tax rate is 0.5% and the current combined municipal/school district rate is 1.0%.

Wissahickon School District- Yes, 1497 -No, 2442

Do you favor your School District imposing an additional 0.7 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 $870. The current School District Earned Income and Net Profit Tax rate is 0.5 percent, and the current combined municipal/school district rate is 1 percent.