On July 5, 2004, Governor Rendell signed into law Act 72 of 2004, also known as "The Homeowner Tax Relief Act" ("Act 72"). Act 72 imposed a new approach to conducting the day-to-day operations of Pennsylvania school districts. Many items that were formerly left to the discretion of local school boards were covered by Act 72. But to be fully implemented, the plan had to be accepted by local school districts. Nearly 400 of the state's 501 school districts have rejected the plan ...

School Board officials cited a provision requiring voter approval before they could increase property taxes above the rate of inflation. They also thought higher-income taxpayers and renters would suffer disproportionately and voiced skepticism that gambling money (a plan to legalize gambling to pay for property-tax reform was passed in conjunction with Act 72) would materialize in the amounts promised. Others objected on moral grounds to using gaming proceeds to fund tax relief.

Because of the rejection of the plan, this website will be removed. Questions regarding this site, Act 72 in general, or other public finance issues, may be directed to David Unkovic, a Partner in Saul Ewing's Public Finance Department at 215.972.7750 or dunkovic@saul.com.