User:Jacobfunck/sandbox

The Local Tax Enabling Act of 1965
Act 511 better known as "The Local Tax Enabling Act of 1965" gave local governments including cities and schools inside the commonwealth of Pennsylvania the right to levy taxes to their local residents if not already taxed in that manor by the state. While allowing local governments to levy property taxes that include two different types (a flat tax that everyone pays and a proportional tax that that varies depending on the value of the residents' mortgage) they were also given the power to levy an amusement tax which gave them the ability to tax the gross receipts for local business' including games and money taking machines inside them. Another type of tax that was introduced through this is the occupation tax which you have to pay to work inside a certain jurisdiction. A common euphemism of the taxes that can be levied because of the 1965 act is the taxes themselves being called "Nuisance Taxes" The only change to the Act before the year 2000 was in 1998 where they upped the percentage that school districts are allowed to tax. Common criticisms of these taxes are that they favor wealthy people over the poor.

Senior Citizen Property Tax Reform
The Senior Citizen Property Tax Reform also know as property tax/rent rebate program gives senior citizens and people with disabilities above the age of 18 tax breaks. It's inception was in 1971. The maximum you can claim for a standard rebate is 650 dollars. To qualify for this rebate you must be one of three things; 65 years or older with an income less than 35,000 dollars, 50 years or older and either a widow or widower making less than 35,000 dollars, Disabled person over the age of 18. This program is paid in full by the Pennsylvania lottery. Since it was put into law it has saved those who qualify over 6.7 billion dollars.

Governor Casey's Attempt at Reform
Governor Bob Casey ran in 1986 with property tax reform as his major launch point. When elected he created the Local Tac Reform Commission who would make recommendations for any needed changes to the current property tax laws. The Commission came to the conclusion that they needed to add exemptions for homestead cases. When it went to voters to be passed it was overwhelmingly shut down. The only other push Governor Casey made was in his last year during his time as Governor. This act which gave local governments the ability to make an income with some sales tax which stopped a heavy reliance on property tax. It was mostly a bipartisan bill and passed overwhelming.

Senate Bill 2 in 1996
Senate Bill two from the special session in 1996 amended Title 35 which is the health and safety section. Bill 2 let the commonwealth appropriate previously unneeded funds available for disaster relief. The main sponsor of this bill was Senator Kasunic. This gave the Pennsylvania legislature emergency power to divert funds in case of any large disaster.

Act 50 in 1998
Act 50 or the homestead clause authorized local taxing authorities to exclude from taxation an amount based on the assessed value of homestead property. The exclusions can not pass one-half of the median assessed value of all homestead property.