PA HR318

Directs the Legislative Budget and Finance Committee to study the financial impacts of pooling all school district property tax revenue at the intermediate unit level and redistributing funds based on average daily membership

Requires collection of property tax revenue data from every school district and calculation of mean and median effective tax rates at county, intermediate unit, and statewide levels

Mandates analysis of how much revenue each intermediate unit would collect under pooling and the funding difference for each district if redistributed proportionally by student enrollment

Requires evaluation of whether pooling property taxes at the intermediate unit level would create more equitable school funding to meet constitutional obligations following the Commonwealth Court ruling on unconstitutional funding disparities

Report with findings and recommendations due within one year of resolution adoption, to be submitted to the General Assembly and posted publicly online