WHSD TSC Data

District Tax and Revenue and Spending Trends

Department of Education Guidelines Questions

• Has the school district experienced any major changes that could dramatically impact the tax base? Are any anticipated? These could include new housing developments, a new shopping center, or the opening or closing of a large business.

• How has the assessed value of taxable property in the school district changed each year over the last five years? How has it changed for residential property only?

• How has the EIT base of the school district changed each year over the last five years?

• How has the PIT base of the school district changed each year over the last five years?

• How are each of these tax bases projected to increase in the coming years? What are the implications for ensuring that the schools have sufficient revenue?

Department of Education Guideline Questions

• What proportion of the school district is at retirement age? Near retirement age?• What percent of households are homeowners and what percent are renters?• What is the average household income in the school district? What is the average

income of homeowners? Of renters?• What percentage of senior citizens would be eligible for Property Tax/Rent Rebate

program?• Which taxes does the school district currently levy?• How much of the school district’s local revenue comes from each type of tax that the

school district levies?• What other local taxes do residents of the school district pay – including county and

municipal property taxes and municipal Earned Income Taxes?• What is the local tax burden for a typical household in the school district?• What is the effect of the local tax burden on different types of households – including

retired homeowners, moderate-income homeowners, high-income homeowners and renters? Note that the expansion of the Property Tax/Rent Rebate Program will reduce the tax burden on some senior citizen residents of the school district.

• What combination of local income and property taxes seems most equitable for the school district’s population?

District Revenue Trends: Nominal vs. Real

WHSD Revenue Trends

$28,000,000

$30,000,000

$32,000,000

$34,000,000

$36,000,000

$38,000,000

$40,000,000

$42,000,000

$44,000,000

$46,000,000

$48,000,000

1992 1994 1996 1998 2000 2002 2004 2006

Nominal Revenues

Real Revenues

EIT Trends: Nominal vs. Real

EIT Tax Trends

$2,300,000

$2,500,000

$2,700,000

$2,900,000

$3,100,000

$3,300,000

$3,500,000

$3,700,000

1992 1994 1996 1998 2000 2002 2004 2006

EIT (Nominal)

EIT(Real)

EIT as % of District Revenues

EIT as Pecent of Revenue

6.00%

6.50%

7.00%

7.50%

8.00%

8.50%

9.00%

9.50%

1992 1994 1996 1998 2000 2002 2004 2006

Real Estate Tax Trends: Nominal vs. Real

$22,000,000

$24,000,000

$26,000,000

$28,000,000

$30,000,000

$32,000,000

$34,000,000

$36,000,000

$38,000,000

$40,000,000

1992 1994 1996 1998 2000 2002 2004 2006

Real Estate Taxes (Nominal)

Real Estate Taxes (Real)

Real Estate Taxes as % of District Revenues

Real Estate Tax as Percent of Revenue

80.50%

81.00%

81.50%

82.00%

82.50%

83.00%

83.50%

1992 1994 1996 1998 2000 2002 2004 2006

WHSD Enrollment TrendEnrollment

5500

5600

5700

5800

5900

6000

6100

6200

1992 1994 1996 1998 2000 2002 2004 2006

Real Revenue Per Student (1994 dollars)

Real Revenue per Student (1994 $)

$4,000

$4,500

$5,000

$5,500

$6,000

$6,500

1992 1994 1996 1998 2000 2002 2004 2006

For comparison, PA statewide average expenditure per pupil in 2004 (deflated to 1994 $$) was $7610

(Data from U.S. Statistical Abstract)

WHSD TSC Data

District Tax Burdens

District Demographics (from 2000 Census)What is the average household income in the school district? What is the average income

of homeowners? Of renters?

Borough HouseholdsMedian Income

Braddock 1160 $18,473

Braddock Hills 1018 $30,382

Chalfont 405 $33,125

Churchill 1521 $67,321

East Pittsburgh 948 $21,286

Edgewood 1639 $52,153

Forest Hills 3057 $44,922

North Braddock 2634 $24,335

Rankin 1007 $13,832

Swissvale 4686 $31,523

Turtle Creek 2720 $30,057

Wilkins 3237 $37,439

Real Estate Tax vs. EIT as % of District Revenue

Real Estate Tax vs. EIT as % of Revenue

91%

9%

Real Estate

EIT

Based on average percentage from 1993-2004

Percentage of owners vs. renters in the District

What percent of households are homeowners and what percent are renters? District Renters vs. Owners

58%

42%

Own

Rent

From 2000 Census Data

Estimated % of Senior Homeowners by Municipality

What proportion of the school district is at retirement age? Near retirement age?

Estimated % of Senior Homeowners

0.00%

5.00%

10.00%

15.00%

20.00%

25.00%

30.00%

35.00%

40.00%

45.00%

50.00%

Braddock Braddock

Hills

Chalfont Churchill East

Pittsburgh

Edgewood Forest Hills North

Braddock

Rankin Swissvale Turtle Creek Wilkins

Seniors Eligible for RebatesWhat percentage of senior citizens would be eligible for Property Tax/Rent Rebate program?

Estimate of Senior s E legible f or Gaming Funded Rebates

0

50

100

150

200

250

300

350

Br addock Br addock

Hi l l s

Chal f ont Chur chi l l E ast

P i ttsbur gh

E dgewood For est Hi l ls Nor th

Br addock

Rankin Swissvale T ur tle Cr eek Wilkins

Allegheny County Trends

From the Allegheny Places Housing and Socio-Demographic TrendsPrepared by the University Center for Social and Urban Research

Sabina Deitrick, Christopher Briem, & Angela Williams FosterUniversity of PittsburghPittsburgh, PA 15260

Population Change

Distribution of Population Changes Across Allegheny County

Foreign Migration Trends

Distribution of Migration

Distribution of Migration

Elderly Population Trends

Population Age 0-64

Distribution of Elderly Population Across County

Top Ten Elderly Municipalities

Compensation Trends Inferred from WHSD EIT Collection Data

Inferred Compensation Trends

$400,000,000

$450,000,000

$500,000,000

$550,000,000

$600,000,000

$650,000,000

$700,000,000

$750,000,000

1992 1994 1996 1998 2000 2002 2004 2006

Compensation (Nominal)

Compensation (Real)

Distribution of Median Household Income Across County

Distribution of Housing Unit Changes Across County

Distribution of Vacancy Rates Across County

Owner Occupied Housing

Population Projections