Pennsylvania legislators about a decade ago passed a law to protect homeowners by limiting property tax hikes to the rate of inflation. Has the law, known as Act 1, worked?
Not for some homeowners. Exceptions were built into the law so school districts could raise property taxes as much as they needed only to cover certain rising costs, like pensions.
As a result, school districts have increased property taxes $465 million above the rate of inflation in the past decade and requested raising property taxes much higher.
CLICK HERE to use our searchable table to find out if your school district requested property tax increases and how many times.
What has been driving tax increases? Pensions. A 2010 pension reform law increased how much school districts and the state paid into the underfunded school pension system. That helped the pension fund, but increased the burden on schools. The result?
The state’s contribution to school pensions doubled from roughly $500 million to $1 billion from 2010 to 2012. It doubled again to $2 billion by 2014. And doubled again to $4 billion this year. Over the next two years, pension costs are expected to slow and only increase about 15 percent.
In general, wealthier school districts have dealt with mounting costs through property tax hikes while poorer districts have not raised rates as often, according to a PublicSource analysis of financial data from the Department of Education.
Poorer school districts that stand to garner less money through property tax increases may have instead eliminated programs, reduced staff, or balanced their budget in some other way.
Ron Cowell, president of the Education Policy and Leadership Center in Harrisburg, said art and foreign language education are often on the chopping block in some school districts. Other school districts have increased class sizes or cut support services such as nursing and counseling.
“This is not just about money,” he said. “It’s about impact on students.”
Pensions are becoming a greater burden on schools
School pensions are funded by employees, investment income and by state government. The state splits its payments with local school districts. See how much more the state and schools have paid in recent years:
School employees have contributed roughly the same amount to their pensions each year for the past decade…
…while investment income has varied with the ups and downs of the stock market…
…but, mandated contributions by school districts and the state have skyrocketed.
Who is using Act 1?
In the past 10 years, most school districts in Pennsylvania — 384 out of 500 — requested to raise property taxes above inflation at least once.
In total, the Pennsylvania Department of Education approved $1.6 billion worth of these requests, known as Act 1 exceptions, over the past decade.
Districts were approved for at least $540 million in property tax increases to fund pensions and $510 million for special education costs.
School districts don’t always end up raising taxes because they find another way to pay.
Whether a school district qualifies for an exception or not is determined by a mathematical formula.
This standardized tool has the unintended consequence of furthering the gap between richer and poorer school districts in a state that is already challenged by such inequality.
Over the past 10 years, the 25 wealthiest school districts asked to raise property taxes roughly 4.5 times more frequently than the 25 poorest school districts.
Wealthier school districts can raise more money by increasing property taxes. Increasing property taxes by one mill — or a $100 increase in property taxes for every $100,000 of property value — generates more money when properties are worth more.
For instance, one mill in the Pine-Richland School District is worth about $2.7 million compared to $250,000 in the Sto-Rox School District, which is west of Pittsburgh, according to their 2016-17 budgets.
In suburban Philadelphia, the Lower Merion School District, one of the wealthiest in the state, requested to raise its property taxes more than any district in the state — $42 million over 10 years. It raised more than $26 million, including what it plans to collect this school year.
In Allegheny County, 35 of the 43 school districts requested and were approved for an exception in the past 10 years. The Mt. Lebanon School District was approved for $17 million in exceptions, the most of any school district in the county. It was followed by the North Allegheny and Pine-Richland school districts. All three are among the state’s 40 wealthiest school districts.
However, those districts also demonstrate the differences between how often the exceptions are actually used.
Pine-Richland raised taxes three times in the six years that it was approved to do so in the past decade. Mt. Lebanon increased property taxes seven times and requested a hike above inflation nearly every year.
State funding can’t keep up
When former U.S. Secretary of Education Arne Duncan visited a Philadelphia school last year, he called Pennsylvania’s schools the most unequal in the nation.
“The state of Pennsylvania is 50th, dead last, in terms of the inequality between how wealthy school districts are funded and poor districts,” Duncan said.
Wealthier districts get more of their money from local taxes, while poorer districts receive more of their money from the state.
“The state of Pennsylvania is 50th, dead last, in terms of the inequality between how wealthy school districts are funded and poor districts.”
For example, Lower Merion’s median household income is roughly $112,000 and it receives 87 percent of its revenue from local taxes. The Reading School District has a median household income of $27,000 and gets 18 percent of its money from local taxes.
Property taxes can be increased as needed, but state funding doesn’t increase as fast as costs, hurting poorer districts that rely on state aid.
The new fair funding formula has applied $205 million to help poorer districts and growing districts. That’s only 2 percent of the basic education money that’s been distributed to schools over the past two years. As the Legislature puts more money toward schools, the proportion of money using the fair funding formula will continue to grow.
The state only provides about a third of total school funding, which is one of the lowest percentages in the country, according to the National Center for Education Statistics.
“The statewide [education] system is supposed to level the playing field,” said Cowell of the Education Policy and Leadership Center. “And when there has been an insufficient amount of money put in by the state…it is less effective in leveling the playing field.”
Editor’s note, posted Aug. 18, 12:00 p.m.: A previous version of the story contained several data inconsistencies and a quote from a policy analyst that cited incorrect information. The story has been updated with clarifications and correct data.
Reach Eric Holmberg at 412-515-0064 or at eholmberg@publicsource.org. Follow him on Twitter @holmberges.
Act 1 exception requests
To combat rapidly rising costs, like pensions, school districts can ask the Pennsylvania Department of Education for permission to raise property taxes to pay for those costs. PublicSource compiled data to show how often each of the state’s 500 school districts have made those requests over the past 10 years. Just because a district was approved for an exception, it does not mean that property taxes have gone up that much. The amount approved shows the maximum that the district could’ve raised taxes. Typically, the amount of taxes actually raised has been significantly less than the amount approved.
School district Exception requests in past 10 years Median household income 2014-15 enrollment Exceptions requested Exceptions approved Lower Merion SD 10 $111,956 8,071 $42,314,011 $42,136,301 Neshaminy SD 10 $79,475 8,396 $39,264,243 $39,007,959 Allentown City SD 8 $36,578 16,483 $38,486,016 $27,458,599 Bethlehem Area SD 8 $54,630 13,681 $34,458,335 $34,356,941 Pennsbury SD 4 $84,737 10,156 $29,406,971 $29,320,310 North Penn SD 9 $79,023 12,741 $28,706,272 $24,449,665 East Stroudsburg Area SD 6 $58,719 6,979 $26,795,228 $25,694,528 Norristown Area SD 9 $55,741 7,089 $25,847,062 $24,340,317 Spring-Ford Area SD 10 $85,790 7,891 $23,432,535 $22,566,173 Lancaster SD 8 $36,980 11,259 $22,830,855 $20,341,828 Central Bucks SD 7 $97,047 19,145 $21,858,151 $21,858,151 Hazleton Area SD 6 $41,289 10,871 $21,469,928 $19,846,926 Stroudsburg Area SD 9 $59,207 4,999 $19,682,127 $19,444,609 Upper Darby SD 5 $50,029 12,193 $19,132,325 $17,811,053 Pleasant Valley SD 10 $60,951 4,990 $18,985,095 $18,224,833 Haverford Township SD 10 $93,788 5,845 $18,343,140 $17,433,860 West Chester Area SD 7 $86,579 11,618 $17,975,626 $17,909,029 Mt Lebanon SD 9 $80,914 5,305 $17,870,891 $17,710,458 Upper Dublin SD 9 $106,869 4,206 $17,845,930 $16,960,569 Pocono Mountain SD 5 $54,868 9,293 $17,447,787 $17,293,359 Bensalem Township SD 7 $60,468 6,386 $17,108,050 $17,398,841 Centennial SD 10 $65,679 5,544 $16,984,629 $17,155,947 State College Area SD 7 $49,621 6,776 $15,263,205 $15,263,205 York City SD 5 $28,819 5,433 $14,960,653 $14,339,052 Perkiomen Valley SD 8 $92,688 5,761 $14,946,368 $15,682,517 Hempfield SD 9 $67,081 6,781 $14,762,248 $13,670,188 Radnor Township SD 7 $100,129 3,658 $14,253,231 $11,952,739 Phoenixville Area SD 9 $72,763 3,738 $14,079,894 $14,123,868 Exeter Township SD 10 $73,348 4,061 $13,741,205 $13,689,380 Quakertown Community SD 7 $65,398 5,289 $13,298,935 $13,298,935 Souderton Area SD 6 $78,809 6,566 $13,176,229 $11,667,092 Kennett Consolidated SD 9 $96,952 4,212 $12,988,340 $12,240,441 Wilson SD 9 $66,693 5,970 $12,985,565 $12,964,763 Methacton SD 9 $99,910 4,974 $12,731,970 $11,585,785 Governor Mifflin SD 10 $59,818 4,069 $12,435,586 $12,728,529 Cheltenham Township SD 6 $75,831 4,627 $12,349,648 $12,589,843 North Allegheny SD 7 $95,592 8,215 $12,274,212 $12,274,212 East Penn SD 6 $70,520 8,071 $11,550,685 $11,278,169 Nazareth Area SD 6 $77,321 4,645 $11,021,201 $10,701,020 Colonial SD 7 $87,981 4,708 $10,754,621 $10,493,122 Springfield SD 9 $90,128 3,944 $10,715,765 $10,374,954 Chambersburg Area SD 5 $52,263 8,977 $10,163,654 $9,428,708 Parkland SD 5 $79,564 9,159 $9,811,577 $10,165,873 Boyertown Area SD 7 $70,023 7,031 $9,739,518 $9,729,890 Upper Moreland Township SD 6 $65,208 3,107 $9,525,420 $9,850,434 Wallingford-Swarthmore SD 6 $102,599 3,529 $9,387,983 $8,902,897 Mifflin County SD 7 $40,828 5,180 $9,360,181 $9,456,075 Marple Newtown SD 6 $78,891 3,280 $9,334,768 $9,208,733 Twin Valley SD 9 $73,158 3,351 $9,096,871 $9,090,795 Council Rock SD 4 $111,836 11,078 $8,902,222 $8,902,222 Bristol Borough SD 7 $41,446 1,208 $8,865,272 $8,825,126 Tredyffrin-Easttown SD 5 $115,089 6,553 $8,412,247 $8,367,333 Whitehall-Coplay SD 10 $55,954 4,239 $8,368,945 $8,306,232 Downingtown Area SD 3 $104,756 12,070 $8,332,873 $7,761,330 Seneca Valley SD 6 $82,385 7,201 $8,328,398 $8,328,398 Abington SD 4 $75,281 7,674 $8,137,024 $7,428,980 Ridley SD 5 $61,444 5,477 $8,001,794 $8,001,794 Owen J Roberts SD 4 $84,389 5,205 $7,825,592 $7,795,288 Red Lion Area SD 6 $57,869 5,316 $7,800,257 $8,149,049 Woodland Hills SD 2 $41,962 3,828 $7,726,238 $6,951,480 Upper Merion Area SD 7 $76,571 4,016 $7,689,369 $7,688,705 Coatesville Area SD 4 $65,962 7,015 $7,657,762 $7,072,872 Unionville-Chadds Ford SD 8 $120,179 4,039 $7,647,906 $7,576,890 Lower Moreland Township SD 10 $105,109 2,152 $7,517,016 $7,335,534 Panther Valley SD 10 $36,106 1,662 $7,243,247 $6,278,512 Pine-Richland SD 6 $111,250 4,595 $7,236,574 $7,261,893 Philipsburg-Osceola Area SD 2 $42,070 1,753 $7,182,903 $6,962,505 Eastern Lancaster County SD 10 $58,367 3,174 $7,030,754 $7,017,080 Octorara Area SD 6 $66,134 2,518 $7,007,258 $7,076,783 Solanco SD 9 $55,006 3,550 $6,957,833 $6,947,836 Springfield Township SD 10 $85,074 2,319 $6,944,073 $6,936,234 West Shore SD 5 $59,716 7,821 $6,907,900 $6,907,900 Lebanon SD 10 $35,899 4,882 $6,866,326 $6,431,185 Rose Tree Media SD 4 $89,057 3,742 $6,566,294 $6,564,045 Palmyra Area SD 9 $60,006 3,420 $6,348,562 $6,344,307 Garnet Valley SD 5 $92,961 4,748 $6,287,230 $6,471,050 Pottsgrove SD 6 $73,177 3,214 $6,228,865 $6,209,107 Central York SD 6 $64,449 5,854 $6,226,687 $6,249,884 Uniontown Area SD 2 $35,826 2,852 $6,212,509 $6,139,512 Oxford Area SD 2 $68,184 3,858 $6,189,105 $6,183,782 Fleetwood Area SD 10 $65,557 2,622 $6,003,857 $5,636,455 Bethel Park SD 6 $70,168 4,305 $5,921,740 $5,920,958 South Fayette Township SD 7 $80,804 2,877 $5,883,626 $4,460,947 Armstrong SD 4 $44,013 5,263 $5,880,871 $5,311,405 Upper Perkiomen SD 4 $68,343 3,250 $5,817,868 $5,430,165 Pennridge SD 4 $73,515 7,357 $5,616,334 $5,850,546 Shikellamy SD 9 $41,523 2,855 $5,557,247 $5,507,079 Elizabethtown Area SD 8 $59,293 3,915 $5,540,693 $5,247,130 Middletown Area SD 9 $51,866 2,293 $5,507,088 $5,505,254 Wallenpaupack Area SD 7 $53,138 3,163 $5,445,307 $5,028,949 Easton Area SD 3 $61,868 8,756 $5,408,008 $5,420,027 New Hope-Solebury SD 5 $108,784 1,511 $5,385,706 $5,150,509 Baldwin-Whitehall SD 4 $55,233 4,131 $5,296,973 $5,643,879 Conrad Weiser Area SD 6 $65,304 2,729 $5,248,410 $5,074,856 Eastern Lebanon County SD 9 $58,036 2,419 $5,199,892 $5,086,704 Quaker Valley SD 5 $71,353 1,941 $5,150,726 $5,295,798 Cornwall-Lebanon SD 5 $64,982 4,616 $5,121,044 $5,105,618 Crawford Central SD 5 $43,371 3,813 $5,084,164 $5,084,164 Upper Saint Clair SD 4 $106,444 4,089 $5,060,376 $5,019,239 Gateway SD 3 $51,960 3,430 $4,939,807 $4,939,807 Warwick SD 4 $64,079 4,154 $4,795,948 $4,795,948 Williamsport Area SD 7 $38,713 4,997 $4,780,829 $4,603,792 Southeast Delco SD 4 $48,918 4,175 $4,772,097 $4,312,609 Southern Tioga SD 7 $47,545 1,803 $4,686,605 $4,497,088 Salisbury Township SD 9 $69,685 1,540 $4,651,289 $4,469,710 Conestoga Valley SD 7 $56,316 4,309 $4,610,714 $4,354,748 Midd-West SD 5 $45,239 2,177 $4,583,040 $4,422,122 Daniel Boone Area SD 5 $76,574 3,538 $4,506,785 $4,529,993 Line Mountain SD 8 $48,815 1,229 $4,483,167 $4,342,685 Wayne Highlands SD 6 $44,956 2,651 $4,387,762 $4,387,762 Northampton Area SD 5 $62,384 5,548 $4,323,053 $4,325,510 Great Valley SD 4 $100,154 3,940 $4,281,747 $4,281,747 South Western SD 7 $69,287 4,124 $4,279,450 $4,466,528 West Mifflin Area SD 2 $46,845 2,904 $4,016,193 $659,437 William Penn SD 3 $47,319 5,101 $4,014,037 $3,791,295 Erie City SD 3 $33,007 11,815 $3,983,482 $3,516,379 Spring Grove Area SD 6 $66,792 3,842 $3,943,538 $3,750,829 Moon Area SD 5 $67,275 3,771 $3,943,175 $3,889,680 Central Dauphin SD 2 $63,783 11,059 $3,814,341 $3,802,159 Muhlenberg SD 4 $60,239 3,573 $3,732,295 $3,704,472 Indiana Area SD 5 $42,257 2,800 $3,677,243 $3,677,243 Highlands SD 3 $44,745 2,481 $3,661,912 $3,756,296 Lake-Lehman SD 6 $60,000 1,921 $3,636,470 $3,520,041 Lampeter-Strasburg SD 5 $67,392 3,044 $3,610,040 $3,606,175 Hamburg Area SD 6 $56,467 2,202 $3,605,050 $3,604,439 Donegal SD 4 $62,174 2,905 $3,601,360 $3,589,114 North Pocono SD 2 $57,577 3,021 $3,594,783 $3,594,783 Newport SD 6 $50,662 1,080 $3,535,692 $3,312,140 Tunkhannock Area SD 5 $51,446 2,549 $3,534,902 $3,534,902 Camp Hill SD 9 $65,192 1,300 $3,479,427 $3,481,175 Eastern York SD 5 $55,148 2,525 $3,374,661 $3,461,772 Jim Thorpe Area SD 4 $55,628 2,082 $3,370,263 $3,363,676 Laurel Highlands SD 4 $40,912 3,149 $3,328,706 $3,112,641 Wattsburg Area SD 7 $62,979 1,407 $3,312,147 $3,137,302 Bellefonte Area SD 7 $52,994 2,665 $3,307,290 $3,232,994 Steel Valley SD 3 $39,891 1,535 $3,269,015 $2,294,895 Wissahickon SD 2 $98,454 4,484 $3,264,580 $3,264,580 Ambridge Area SD 4 $48,948 2,593 $3,239,794 $4,871,200 Columbia Borough SD 7 $43,410 1,347 $3,207,478 $2,988,137 Western Wayne SD 3 $52,336 2,047 $3,202,284 $2,716,242 Hanover Area SD 1 $39,392 1,999 $3,189,404 $4,184,432 Slippery Rock Area SD 6 $46,791 2,057 $3,173,868 $2,215,905 West York Area SD 4 $56,391 2,954 $3,167,010 $3,159,734 Schuylkill Valley SD 6 $66,680 1,978 $3,138,661 $3,135,476 Pottstown SD 3 $45,724 3,205 $3,138,226 $2,981,351 Millcreek Township SD 3 $55,547 7,205 $3,123,059 $3,123,059 Ellwood City Area SD 7 $43,610 1,747 $3,062,461 $2,917,028 Norwin SD 3 $64,258 5,222 $3,009,768 $3,006,741 Susquenita SD 3 $61,753 1,735 $2,939,061 $2,876,517 Wyoming Area SD 5 $48,583 2,347 $2,928,953 $2,903,072 Annville-Cleona SD 8 $56,620 1,475 $2,927,137 $2,851,509 Chichester SD 3 $55,893 3,368 $2,913,357 $2,913,357 Gettysburg Area SD 5 $59,411 2,994 $2,900,991 $1,925,236 Northern Tioga SD 5 $43,554 2,051 $2,894,550 $2,798,168 Manheim Township SD 3 $67,796 5,737 $2,870,326 $2,799,674 York Suburban SD 5 $65,876 2,873 $2,869,973 $2,870,727 Marion Center Area SD 5 $51,683 1,411 $2,858,637 $2,438,184 Franklin Regional SD 4 $82,728 3,528 $2,814,723 $2,814,723 Cocalico SD 3 $62,506 3,020 $2,805,930 $2,789,702 Avon Grove SD 2 $91,508 5,012 $2,802,279 $2,802,279 Palisades SD 5 $69,021 1,708 $2,801,883 $2,802,668 Harrisburg City SD 1 $32,476 6,414 $2,721,006 $2,654,773 Derry Township SD 4 $65,138 3,399 $2,692,119 $2,680,850 Palmerton Area SD 4 $54,563 1,845 $2,657,266 $2,619,399 Brandywine Heights Area SD 8 $62,422 1,501 $2,656,946 $2,656,946 United SD 8 $48,750 1,103 $2,632,292 $2,587,908 Homer-Center SD 9 $44,100 839 $2,627,386 $2,590,364 Morrisville Borough SD 5 $61,689 876 $2,610,188 $2,583,610 Montoursville Area SD 3 $52,296 2,020 $2,602,372 $2,602,372 Somerset Area SD 6 $43,817 2,253 $2,587,175 $2,587,175 Lewisburg Area SD 8 $49,291 1,945 $2,519,670 $2,540,770 Peters Township SD 3 $107,237 4,217 $2,455,541 $2,455,541 Bald Eagle Area SD 5 $53,445 1,695 $2,444,313 $2,414,388 Penn Manor SD 2 $59,244 5,085 $2,441,950 $2,420,517 Oley Valley SD 4 $71,460 1,704 $2,429,880 $2,429,880 Pequea Valley SD 5 $58,486 1,604 $2,393,263 $2,378,341 Halifax Area SD 5 $56,350 1,053 $2,390,596 $2,352,974 Susquehanna Township SD 4 $63,357 2,679 $2,370,358 $2,370,358 Greater Latrobe SD 2 $51,879 4,023 $2,367,567 $2,279,681 Albert Gallatin Area SD 4 $38,165 3,435 $2,359,783 $1,901,389 Warren County SD 4 $44,426 4,499 $2,351,660 $2,033,134 Dallas SD 5 $64,157 2,672 $2,336,437 $2,336,437 Bristol Township SD 2 $57,128 6,301 $2,298,487 $1,871,136 North Hills SD 2 $61,587 4,271 $2,269,775 $2,269,775 Northern Lebanon SD 5 $61,500 2,289 $2,249,626 $2,249,626 Dallastown Area SD 2 $63,003 6,169 $2,226,878 $1,752,764 Kutztown Area SD 7 $59,107 1,359 $2,205,338 $2,021,196 Conewago Valley SD 4 $56,969 3,796 $2,135,779 $2,098,395 Catasauqua Area SD 2 $51,532 1,503 $2,129,049 $2,109,660 Jenkintown SD 8 $75,116 630 $2,102,485 $2,019,385 Milton Area SD 5 $43,509 2,084 $2,092,951 $2,092,951 Avonworth SD 6 $85,652 1,557 $2,065,462 $2,234,090 Wyoming Valley West SD 2 $43,927 4,730 $2,052,821 $1,740,059 Juniata Valley SD 8 $47,965 758 $2,041,399 $1,734,467 Southern Huntingdon County SD 7 $43,956 1,205 $2,031,111 $1,879,638 Southern Columbia Area SD 6 $52,251 1,421 $2,012,417 $1,938,594 Harbor Creek SD 5 $62,236 2,071 $2,007,559 $1,758,222 Crestwood SD 4 $72,094 2,861 $1,949,492 $2,156,191 Central Columbia SD 7 $55,586 1,742 $1,941,186 $1,941,186 Mount Carmel Area SD 3 $35,007 1,512 $1,918,638 $1,905,354 Old Forge SD 7 $51,135 927 $1,875,321 $1,695,266 Pittston Area SD 3 $44,750 3,405 $1,875,096 $1,885,739 Burgettstown Area SD 7 $50,897 1,210 $1,835,621 $1,678,584 Manheim Central SD 3 $63,726 2,857 $1,820,707 $1,837,965 Yough SD 4 $48,459 2,164 $1,814,400 $1,806,018 Beaver Area SD 5 $57,538 1,966 $1,811,484 $1,794,276 Northwestern Lehigh SD 2 $75,702 2,227 $1,792,844 $1,792,708 Fox Chapel Area SD 1 $76,250 4,224 $1,790,583 $1,739,049 Greencastle-Antrim SD 3 $62,453 3,027 $1,783,326 $1,807,741 Mount Union Area SD 4 $38,623 1,499 $1,781,892 $1,781,852 Southern Lehigh SD 2 $80,373 3,104 $1,780,266 $1,789,740 Trinity Area SD 2 $59,261 3,270 $1,766,870 $1,766,870 Brownsville Area SD 4 $35,263 1,660 $1,757,321 $2,051,763 Belle Vernon Area SD 1 $53,196 2,522 $1,748,036 $1,727,535 Troy Area SD 6 $49,675 1,463 $1,740,621 $1,581,366 Mahanoy Area SD 5 $35,686 1,004 $1,735,573 $1,676,770 Dubois Area SD 3 $41,669 3,704 $1,686,162 $1,299,961 Hatboro-Horsham SD 1 $80,966 4,764 $1,678,397 $1,911,899 Canon-McMillan SD 1 $62,005 5,092 $1,665,886 $1,695,886 Warrior Run SD 7 $50,471 1,549 $1,654,417 $1,635,869 Clairton City SD 4 $29,158 794 $1,616,036 $1,658,366 Keystone Central SD 2 $43,570 4,037 $1,615,250 $1,382,607 Juniata County SD 3 $47,390 2,930 $1,608,617 $1,366,821 Freeport Area SD 6 $61,632 1,856 $1,597,444 $1,523,499 Fairview SD 6 $76,602 1,617 $1,576,139 $1,576,139 Chestnut Ridge SD 2 $45,381 1,598 $1,564,207 $1,549,539 Towanda Area SD 4 $49,897 1,568 $1,544,971 $1,427,578 Mechanicsburg Area SD 1 $61,744 3,845 $1,541,107 $1,541,107 Blue Mountain SD 3 $58,838 2,648 $1,537,391 $1,394,354 East Lycoming SD 6 $53,656 1,631 $1,528,091 $1,447,939 Fairfield Area SD 2 $68,611 1,053 $1,498,343 $1,498,366 South Williamsport Area SD 7 $44,380 1,323 $1,496,145 $1,742,099 West Branch Area SD 4 $48,611 1,072 $1,476,625 $1,302,279 Valley View SD 4 $45,989 2,514 $1,469,737 $1,456,956 Wyomissing Area SD 3 $67,092 1,915 $1,454,990 $1,265,649 Tamaqua Area SD 1 $46,845 2,131 $1,445,051 $1,445,051 Northgate SD 3 $39,417 1,225 $1,441,598 $1,380,521 Ligonier Valley SD 2 $47,554 1,572 $1,433,470 $1,428,224 Freedom Area SD 4 $51,227 1,442 $1,422,463 $1,420,292 East Pennsboro Area SD 4 $62,435 2,707 $1,420,804 $1,420,804 Keystone Oaks SD 2 $52,550 1,955 $1,403,532 $1,403,532 Burrell SD 2 $53,913 1,792 $1,399,561 $1,400,486 Antietam SD 6 $48,945 1,059 $1,394,194 $1,376,192 Penn Hills SD 1 $46,842 3,986 $1,392,963 $1,392,963 Wellsboro Area SD 3 $47,066 1,496 $1,392,060 $1,358,223 Lakeland SD 2 $49,405 1,515 $1,391,565 $1,328,969 West Perry SD 3 $57,242 2,507 $1,378,954 $1,244,424 Penn-Delco SD 4 $74,003 3,374 $1,365,375 $1,365,375 Wyalusing Area SD 6 $54,794 1,327 $1,356,165 $1,489,580 Sharpsville Area SD 4 $44,939 1,316 $1,348,562 $1,347,011 Selinsgrove Area SD 4 $51,439 2,709 $1,343,385 $1,391,588 Bellwood-Antis SD 6 $60,485 1,261 $1,331,599 $1,279,230 Riverview SD 5 $48,163 998 $1,314,423 $1,314,423 Upper Adams SD 5 $57,267 1,708 $1,307,545 $1,287,524 Shenandoah Valley SD 2 $30,901 1,019 $1,299,524 $1,345,075 Saint Clair Area SD 5 $40,319 577 $1,274,913 $1,274,913 Mount Pleasant Area SD 2 $47,298 2,071 $1,250,819 $1,297,047 Mid Valley SD 4 $45,379 1,738 $1,248,370 $1,314,486 Cornell SD 3 $36,227 649 $1,231,530 $1,229,499 Northeastern York SD 2 $63,546 3,751 $1,229,594 $1,195,076 Turkeyfoot Valley Area SD 3 $37,634 381 $1,222,002 $1,222,002 Northwest Area SD 5 $51,938 1,015 $1,220,089 $1,226,109 Waynesboro Area SD 1 $51,449 4,437 $1,186,279 $1,186,126 Hempfield Area SD 2 $54,911 5,901 $1,184,870 $1,193,846 Hermitage SD 1 $53,784 2,068 $1,178,893 $1,167,524 Elizabeth Forward SD 2 $54,807 2,346 $1,156,708 $1,043,800 Carlisle Area SD 1 $54,240 5,027 $1,138,384 $753,134 Penns Valley Area SD 7 $49,038 1,437 $1,129,494 $1,129,494 Bangor Area SD 3 $58,129 2,985 $1,126,087 $1,126,087 Brentwood Borough SD 4 $52,455 1,205 $1,109,991 $976,221 Weatherly Area SD 4 $47,306 667 $1,085,428 $1,085,428 Conneaut SD 2 $44,652 2,082 $1,079,264 $664,439 Wilmington Area SD 5 $48,698 1,190 $1,078,939 $1,078,939 Muncy SD 2 $50,051 1,041 $1,065,432 $1,065,432 Clearfield Area SD 2 $40,691 2,258 $1,029,716 $849,706 Spring Cove SD 2 $46,740 1,846 $1,013,338 $1,246,432 Lackawanna Trail SD 3 $54,583 1,035 $1,007,739 $1,007,739 Karns City Area SD 3 $49,774 1,518 $1,001,703 $990,045 Washington SD 6 $37,353 1,489 $998,845 $935,707 Everett Area SD 6 $41,765 1,331 $990,983 $973,955 Montgomery Area SD 4 $49,417 918 $989,025 $974,403 Central Greene SD 3 $52,139 1,830 $987,368 $957,670 Tulpehocken Area SD 2 $60,478 1,394 $985,336 $787,754 Tussey Mountain SD 2 $40,533 1,047 $959,864 $975,692 Central Valley SD 2 $60,798 2,377 $947,346 $947,346 Sto-Rox SD 1 $29,639 1,335 $943,532 $943,532 Charleroi SD 3 $40,345 1,590 $942,632 $697,953 Jersey Shore Area SD 2 $53,174 2,558 $937,055 $922,328 Greenwood SD 6 $55,078 749 $930,216 $925,445 Western Beaver County SD 5 $53,984 715 $923,073 $957,884 Connellsville Area SD 1 $38,442 4,321 $907,069 $780,526 Pen Argyl Area SD 3 $55,516 1,642 $902,673 $899,591 Pine Grove Area SD 1 $51,198 1,622 $882,865 $882,865 Littlestown Area SD 1 $63,345 1,942 $869,910 $745,179 Montour SD 1 $67,027 2,793 $866,407 $866,407 North Schuylkill SD 2 $43,469 1,965 $865,063 $858,385 Windber Area SD 4 $37,420 1,164 $848,794 $790,839 Frazier SD 4 $49,274 1,246 $842,773 $817,398 Forest Area SD 8 $37,139 461 $833,008 $833,008 Northeast Bradford SD 1 $48,935 848 $817,331 $817,331 Big Spring SD 3 $58,200 2,616 $816,153 $795,450 Leechburg Area SD 4 $45,096 803 $796,998 $789,604 Delaware Valley SD 1 $63,708 4,742 $779,984 $779,984 Huntingdon Area SD 1 $45,124 1,967 $773,900 $779,528 Carlynton SD 2 $44,297 1,379 $768,412 $768,412 South Eastern SD 2 $67,363 2,691 $767,021 $696,488 Blackhawk SD 1 $53,690 2,431 $744,884 $744,884 New Kensington-Arnold SD 4 $32,515 2,097 $737,417 $732,677 Conemaugh Valley SD 1 $44,500 790 $730,260 $653,172 Northern Cambria SD 4 $43,307 1,129 $728,637 $671,709 Hanover Public SD 2 $44,249 1,728 $720,785 $366,541 Derry Area SD 3 $43,887 2,143 $685,957 $659,009 Bloomsburg Area SD 1 $39,688 1,582 $674,415 $674,415 Benton Area SD 4 $47,250 697 $669,416 $524,714 Penns Manor Area SD 3 $46,173 914 $646,445 $646,067 Union Area SD 1 $41,071 749 $601,345 $367,115 Chartiers-Houston SD 2 $55,945 1,113 $596,198 $563,156 Greensburg Salem SD 1 $41,741 2,892 $574,378 $574,378 Tuscarora SD 2 $53,718 2,498 $571,369 $571,369 General McLane SD 1 $52,188 2,173 $563,801 $563,801 Ephrata Area SD 1 $54,569 4,167 $546,999 $546,999 Moniteau SD 1 $49,074 1,303 $540,080 $540,080 Sharon City SD 2 $29,213 2,063 $539,077 $466,240 Southern York County SD 1 $73,284 3,027 $538,793 $538,770 Girard SD 2 $49,073 1,743 $536,849 $536,849 Brockway Area SD 3 $45,257 1,005 $531,774 $538,302 New Brighton Area SD 3 $40,094 1,454 $526,880 $322,383 Steelton-Highspire SD 1 $45,611 1,332 $515,971 $516,488 Rochester Area SD 2 $43,588 734 $515,082 $462,057 Deer Lakes SD 1 $57,702 1,988 $500,647 $500,647 West Allegheny SD 1 $68,267 3,230 $492,690 $492,690 Northern Lehigh SD 1 $58,750 1,668 $484,949 $484,949 Dover Area SD 1 $55,919 3,558 $466,904 $466,904 Bermudian Springs SD 2 $63,434 2,009 $466,025 $466,025 Central Fulton SD 3 $46,698 1,013 $441,073 $420,141 Plum Borough SD 1 $67,639 3,863 $435,964 $432,527 Upper Dauphin Area SD 2 $48,900 1,213 $433,352 $408,947 Mohawk Area SD 1 $49,912 1,494 $428,815 $428,284 Brookville Area SD 2 $42,690 1,567 $427,245 $445,257 Rockwood Area SD 2 $48,009 734 $421,819 $411,418 Williamsburg Community SD 1 $44,841 483 $418,361 $405,221 Williams Valley SD 1 $46,403 1,001 $416,326 $416,326 Clarion Area SD 2 $43,218 806 $410,388 $409,526 Conemaugh Township Area SD 1 $49,411 980 $369,808 $369,808 Fannett-Metal SD 4 $49,440 502 $365,111 $357,782 Interboro SD 1 $57,266 3,442 $363,490 $363,490 Hampton Township SD 1 $84,351 2,952 $355,084 $355,084 Blacklick Valley SD 1 $39,225 657 $337,905 $337,905 Shippensburg Area SD 1 $45,816 3,366 $333,899 $313,937 Dunmore SD 1 $48,422 1,550 $332,065 $332,065 Sayre Area SD 1 $44,364 1,112 $330,092 $330,092 Wilkinsburg Borough SD 1 $33,483 896 $317,730 $236,606 Avella Area SD 1 $62,757 558 $313,147 $121,250 Danville Area SD 1 $53,560 2,238 $312,322 $312,322 Wilson Area SD 2 $59,799 2,182 $310,407 $310,407 Shanksville-Stonycreek SD 6 $50,385 337 $299,902 $292,857 Portage Area SD 2 $45,530 918 $272,657 $272,657 California Area SD 1 $41,313 923 $270,440 $270,440 South Side Area SD 2 $65,514 1,130 $260,548 $260,548 Jefferson-Morgan SD 2 $43,149 791 $230,161 $212,160 Shenango Area SD 2 $50,794 1,133 $215,762 $208,258 Canton Area SD 1 $44,300 962 $208,002 $176,323 Millville Area SD 1 $50,063 655 $204,944 $62,281 East Allegheny SD 1 $37,942 1,635 $198,118 $114,413 Westmont Hilltop SD 2 $60,804 1,522 $196,431 $196,431 McGuffey SD 1 $56,319 1,743 $161,693 $235,098 Carmichaels Area SD 1 $40,265 1,069 $153,246 $92,938 Mifflinburg Area SD 1 $47,599 2,008 $139,474 $137,378 Greater Nanticoke Area SD 1 $38,426 2,247 $138,418 $123,240 Ridgway Area SD 2 $42,853 862 $133,082 $173,527 Laurel SD 1 $54,259 1,244 $132,212 $113,557 Austin Area SD 1 $38,750 209 $128,068 $128,068 Riverside SD 1 $45,229 1,552 $116,978 $116,978 Iroquois SD 1 $52,317 1,218 $109,763 $88,536 Valley Grove SD 1 $42,938 931 $104,520 $104,520 Mountain View SD 1 $50,346 1,025 $103,615 $103,615 Northern Bedford County SD 3 $52,152 994 $99,227 $99,227 Allegheny Valley SD 1 $49,393 943 $79,514 $79,514 Forbes Road SD 1 $47,794 359 $65,704 $65,704 Blairsville-Saltsburg SD 1 $45,248 1,634 $65,520 $65,520 Shade-Central City SD 1 $41,203 467 $50,193 $34,826 Northern York County SD 1 $64,847 3,155 $35,162 $35,162 Harmony Area SD 1 $41,116 316 $29,266 $29,266 Corry Area SD 1 $39,252 2,176 $19,726 $19,726 Bryn Athyn SD 0 $82,946 N/A $0 $0 Mars Area SD 0 $79,923 3,262 $0 $0 Cumberland Valley SD 0 $79,329 8,397 $0 $0 Abington Heights SD 0 $72,791 3,286 $0 $0 Penn-Trafford SD 0 $71,399 3,977 $0 $0 South Park SD 0 $69,365 1,888 $0 $0 South Middleton SD 0 $69,300 2,140 $0 $0 Lower Dauphin SD 0 $68,527 3,710 $0 $0 West Jefferson Hills SD 0 $67,596 2,802 $0 $0 Saucon Valley SD 0 $66,582 2,269 $0 $0 Hopewell Area SD 0 $61,748 2,208 $0 $0 Riverside Beaver County SD 0 $61,160 1,471 $0 $0 Chartiers Valley SD 0 $59,373 3,309 $0 $0 Shaler Area SD 0 $59,309 4,559 $0 $0 South Butler County SD 0 $57,500 2,526 $0 $0 Neshannock Township SD 0 $57,083 1,230 $0 $0 Elk Lake SD 0 $56,000 1,231 $0 $0 Fort LeBoeuf SD 0 $54,426 2,113 $0 $0 Montrose Area SD 0 $54,198 1,408 $0 $0 Fort Cherry SD 0 $54,194 1,067 $0 $0 Millersburg Area SD 0 $53,958 819 $0 $0 Central Cambria SD 0 $51,917 1,667 $0 $0 West Greene SD 0 $51,809 702 $0 $0 Southern Fulton SD 0 $51,283 751 $0 $0 Hollidaysburg Area SD 0 $51,006 3,399 $0 $0 Lehighton Area SD 0 $50,349 2,365 $0 $0 Northwestern SD 0 $50,336 1,452 $0 $0 Mercer Area SD 0 $49,901 1,191 $0 $0 Bentworth SD 0 $49,746 1,160 $0 $0 Forest City Regional SD 0 $49,743 806 $0 $0 North Clarion County SD 0 $49,676 587 $0 $0 Forest Hills SD 0 $49,491 1,897 $0 $0 North East SD 0 $49,462 1,684 $0 $0 Lakeview SD 0 $49,360 1,129 $0 $0 Schuylkill Haven Area SD 0 $49,012 1,255 $0 $0 Saint Marys Area SD 0 $48,935 2,106 $0 $0 Kiski Area SD 0 $48,877 3,761 $0 $0 Butler Area SD 0 $48,793 7,177 $0 $0 Cranberry Area SD 0 $48,417 1,167 $0 $0 Bethlehem-Center SD 0 $48,090 1,248 $0 $0 Ringgold SD 0 $48,049 2,938 $0 $0 Grove City Area SD 0 $48,002 2,529 $0 $0 Tri-Valley SD 0 $47,995 868 $0 $0 Allegheny-Clarion Valley SD 0 $47,877 669 $0 $0 Tyrone Area SD 0 $47,726 1,921 $0 $0 Commodore Perry SD 0 $47,580 507 $0 $0 Penn Cambria SD 0 $47,446 1,715 $0 $0 Coudersport Area SD 0 $47,380 796 $0 $0 Athens Area SD 0 $47,144 2,133 $0 $0 Richland SD 0 $47,064 1,619 $0 $0 Keystone SD 0 $46,961 1,042 $0 $0 Loyalsock Township SD 0 $46,843 1,517 $0 $0 Penncrest SD 0 $46,695 3,050 $0 $0 Southeastern Greene SD 0 $46,422 592 $0 $0 Blue Ridge SD 0 $46,226 1,060 $0 $0 Cambria Heights SD 0 $45,783 1,419 $0 $0 Apollo-Ridge SD 0 $45,765 1,251 $0 $0 Union City Area SD 0 $45,257 1,159 $0 $0 Otto-Eldred SD 0 $44,953 702 $0 $0 Bedford Area SD 0 $44,861 1,835 $0 $0 Johnsonburg Area SD 0 $44,552 622 $0 $0 Meyersdale Area SD 0 $44,493 868 $0 $0 North Star SD 0 $44,245 1,128 $0 $0 Southmoreland SD 0 $44,206 1,940 $0 $0 Smethport Area SD 0 $44,159 880 $0 $0 Jamestown Area SD 0 $43,625 525 $0 $0 Kane Area SD 0 $43,582 1,182 $0 $0 Franklin Area SD 0 $43,510 1,965 $0 $0 Berlin Brothersvalley SD 0 $43,426 792 $0 $0 Berwick Area SD 0 $43,230 2,899 $0 $0 Union SD 0 $42,978 600 $0 $0 Bradford Area SD 0 $42,529 2,599 $0 $0 Reynolds SD 0 $42,413 1,110 $0 $0 Redbank Valley SD 0 $42,364 1,124 $0 $0 Punxsutawney Area SD 0 $42,277 2,184 $0 $0 Sullivan County SD 0 $41,786 625 $0 $0 Jeannette City SD 0 $41,773 1,027 $0 $0 Greenville Area SD 0 $41,690 1,352 $0 $0 South Allegheny SD 0 $41,279 1,539 $0 $0 Cameron County SD 0 $41,157 598 $0 $0 Minersville Area SD 0 $41,157 1,218 $0 $0 Northern Potter SD 0 $40,925 574 $0 $0 Purchase Line SD 0 $40,893 946 $0 $0 Claysburg-Kimmel SD 0 $40,886 835 $0 $0 West Middlesex Area SD 0 $40,882 1,007 $0 $0 Curwensville Area SD 0 $40,224 1,078 $0 $0 Oswayo Valley SD 0 $40,026 434 $0 $0 Galeton Area SD 0 $40,000 347 $0 $0 Pittsburgh SD 0 $39,864 24,657 $0 $0 Pottsville Area SD 0 $39,630 2,799 $0 $0 Susquehanna Community SD 0 $39,555 820 $0 $0 Salisbury-Elk Lick SD 0 $39,013 288 $0 $0 Glendale SD 0 $38,880 819 $0 $0 Oil City Area SD 0 $38,492 2,058 $0 $0 Titusville Area SD 0 $38,472 2,061 $0 $0 Moshannon Valley SD 0 $38,254 890 $0 $0 Ferndale Area SD 0 $38,209 679 $0 $0 Altoona Area SD 0 $38,198 7,764 $0 $0 Port Allegany SD 0 $37,610 868 $0 $0 Scranton SD 0 $37,551 10,009 $0 $0 Wilkes-Barre Area SD 0 $37,474 6,895 $0 $0 Philadelphia City SD 0 $37,460 134,241 $0 $0 Shamokin Area SD 0 $36,745 2,514 $0 $0 Aliquippa SD 0 $34,816 1,156 $0 $0 Clarion-Limestone Area SD 0 $34,517 870 $0 $0 Big Beaver Falls Area SD 0 $34,414 1,672 $0 $0 McKeesport Area SD 0 $34,255 3,530 $0 $0 Carbondale Area SD 0 $33,774 1,647 $0 $0 Monessen City SD 0 $32,970 883 $0 $0 Farrell Area SD 0 $32,071 725 $0 $0 Chester-Upland SD 0 $29,933 3,343 $0 $0 New Castle Area SD 0 $29,844 3,183 $0 $0 Greater Johnstown SD 0 $28,949 3,003 $0 $0 Reading SD 0 $26,867 17,303 $0 $0 Midland Borough SD 0 $24,970 286 $0 $0 Duquesne City SD 0 $19,811 345 $0 $0
Unfortunately, the problem in PA is not the pension system, which was funded more than 150% and was healthy before 9-11. In the recession that followed, Gov. Tom Ridge pushed legislation / acts that gave schools and other entities the option to delay or postpone payments into the system, while employees contributed the whole time. Many places, once the recession was turning around, continued to NOT pay into the system, resulting in this shortfall — which the Republican governor knew would happen to break the system. If those entities replaced that money or used fracking fees, for example, to replace that chunk, the system would work with your typical small tax increases.