| |
|
| |
| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
| |
| SENATE RESOLUTION |
|
| |
| |
| INTRODUCED BY EARLL, WOZNIAK, BAKER, FONTANA, ERICKSON, COSTA, MENSCH, TOMLINSON, M. WHITE, VANCE, WASHINGTON, FERLO, WAUGH, BOSCOLA, WILLIAMS, D. WHITE AND STOUT, FEBRUARY 9, 2010 |
| |
| |
| REFERRED TO FINANCE, FEBRUARY 9, 2010 |
| |
| |
| |
| A RESOLUTION |
| |
1 | Directing the Legislative Budget and Finance Committee to |
2 | conduct a comprehensive study of the current real property |
3 | tax collection systems in this Commonwealth to determine the |
4 | impact of the consolidation of those real property tax |
5 | collection systems, including the costs and benefits |
6 | associated with consolidation, and to compare them to real |
7 | property tax collection systems of other states, particularly |
8 | those states with demographics similar to this Commonwealth. |
9 | WHEREAS, The General Assembly recognizes that the current |
10 | systems of real property tax collection utilized by political |
11 | subdivisions in this Commonwealth are fragmented and overly |
12 | complex; and |
13 | WHEREAS, The overall cost of real property tax collection |
14 | throughout this Commonwealth is not fully known; and |
15 | WHEREAS, Good government demands fiscal efficiency, |
16 | responsibility and accountability in all areas of local |
17 | government; and |
18 | WHEREAS, Numerous political subdivisions in this Commonwealth |
19 | have their own elected or appointed tax collectors that are |
20 | responsible for the collection of real property taxes; and |
|
1 | WHEREAS, Different rules and requirements are utilized by |
2 | real property tax collectors in this Commonwealth; and |
3 | WHEREAS, The current systems of real property tax collection |
4 | in this Commonwealth may lack adequate oversight and |
5 | administrative controls of the governing bodies of the political |
6 | subdivisions to ensure effectiveness and efficiency; and |
7 | WHEREAS, Political subdivisions in this Commonwealth may |
8 | benefit from the consolidation of real property tax collection, |
9 | including consolidation of real property tax collection aligned |
10 | along countywide or other regional boundaries; and |
11 | WHEREAS, No comprehensive study has been published to date |
12 | that examines the systems of real property tax collection |
13 | currently utilized by political subdivisions in this |
14 | Commonwealth or provides recommendations as to the benefits and |
15 | the cost reductions that may be recognized by political |
16 | subdivisions and taxpayers of this Commonwealth from the |
17 | consolidation of real property tax collection; therefore be it |
18 | RESOLVED, That the Legislative Budget and Finance Committee |
19 | conduct or contract with an independent contractor to conduct a |
20 | comprehensive study of the current real property tax collection |
21 | systems in this Commonwealth and to determine the impact of the |
22 | consolidation of those real property tax collection systems, |
23 | including the costs and benefits associated with consolidation |
24 | to all political subdivisions in this Commonwealth; and be it |
25 | further |
26 | RESOLVED, That the study provide an analysis of the |
27 | background of the current systems of real property tax |
28 | collection in this Commonwealth; and be it further |
29 | RESOLVED, That the study include an analysis of the real |
30 | property tax collection in other states, particularly other |
|
1 | states with demographics similar to this Commonwealth; and be it |
2 | further |
3 | Resolved, That the study of real property tax collection of |
4 | other states include at least the following: |
5 | (1) what levels of government levy the real property |
6 | tax; |
7 | (2) who collects the real property tax, whether it is a |
8 | state, regional or local function and whether it is a |
9 | government function or contracted out; and |
10 | (3) whether there are uniform procedures throughout the |
11 | state; |
12 | and be it further |
13 | RESOLVED, That the study cover the most recently completed |
14 | fiscal year and provide for the following: |
15 | (1) identify the real property tax rates levied and the |
16 | total property tax dollars collected by each political |
17 | subdivision, disaggregated by county, municipality and school |
18 | district; |
19 | (2) identify the number of properties, lots or parcels |
20 | that each tax collector is currently responsible for |
21 | collecting, the real property taxes and the collection fee |
22 | collected by the tax collector, disaggregated by county, |
23 | municipality and school district; |
24 | (3) compare the current methods and rates of |
25 | compensation, including any costs underwritten by a political |
26 | subdivision for its tax collectors and the total number of |
27 | tax collectors that are paid under each compensation method, |
28 | disaggregated by county, municipality and school district; |
29 | (4) identify the number and locality of each political |
30 | subdivision that uses an elected tax collector and those |
|
1 | political subdivisions that have made other tax collection |
2 | appointments or arrangements, such as collecting their own |
3 | real property taxes or using banks due to a vacancy in the |
4 | elected tax collector office, disaggregated by county; |
5 | (5) analyze geographic patterns, efficiencies, safety of |
6 | assets, liquidity, interest earnings, reporting improvements |
7 | or other savings, if any, that a political subdivision may |
8 | have recognized, and identify those political subdivisions |
9 | that do and do not use an elected tax collector; |
10 | (6) analyze and make recommendations, statutory or |
11 | otherwise, regarding the current systems of real property tax |
12 | collection that require improvements in oversight, |
13 | administration, uniformity, enforcement, avoidance of fraud |
14 | and waste and tax collector accountability after a review of |
15 | other states' statutes, particularly those states with |
16 | similar demographics; |
17 | (7) identify the aggregated costs, including type and |
18 | amount, incurred by each political subdivision due to the |
19 | fragmented systems of real property tax collection in this |
20 | Commonwealth and provide a Statewide estimate of cost |
21 | savings, if any, from a consolidation of the real property |
22 | tax collection systems in this Commonwealth, disaggregated by |
23 | county; and |
24 | (8) at a minimum, provide an individualized sample |
25 | analysis of at least one county from each classification of |
26 | county, except for counties of the first class, that will |
27 | provide the actual cost of the current systems of real |
28 | property tax collection in that county and an estimate of the |
29 | cost savings for that county, if any, that would result from |
30 | real property tax consolidation; |
|
1 | and be it further |
2 | RESOLVED, That the Legislative Budget and Finance Committee |
3 | prepare or contract to prepare a report of its findings to be |
4 | posted on its Internet website and to be submitted to the |
5 | Governor, the Finance Committee of the Senate, the Local |
6 | Government Committee of the Senate, the Finance Committee of the |
7 | House of Representatives and the Local Government Committee of |
8 | the House of Representatives no later than one year after the |
9 | adoption of this resolution. |
|