Local tax fairness is at the top of the list of priorities for elected county officials across the state who seek property tax reform consistent with the following principles:

Greater equity for taxpayers, including repeal of nuisance taxes, decreased reliance on real property taxation, and taxation based on ability to pay.

• Counties rely almost exclusively on the property tax to fund vital services including human services, administration of elections, 911 emergency response, courts and jails. The property tax does not directly reflect an individual's ability to pay. However, counties can only levy taxes authorized by the state legislature and governor. Options such as the sales tax, earned income tax or personal income tax better reflect an individual's ability to pay.

Ability to tailor a tax system to local economic and demographic circumstances.

• The economic base is different throughout Pennsylvania, and local officials should be empowered to choose the right mix of taxes based on local conditions. Where there is a strong tourism industry, the sales tax works well to distribute the tax burden to non-residents who also benefit from government services. Income taxes are considered more equitable than the property tax, but if a large portion of the local community consists of retirees, this source of revenue may be less appropriate.

Diversification of tax bases to better absorb changing economic conditions.  

• You've heard the adage "Don't put all your eggs in one basket." Generally in investing, it is best to diversify, so that when one segment of your portfolio suffers losses, your entire investment does not suffer. In local budget-making, the concept is the same.