North Whitehall open-space earned income tax

The question asks North Whitehall Township voters whether to let the Supervisors impose an additional 0.15% earned income tax to fund open space purchases. The tax would last until repealed under the Open Space Law, but it could not be repealed within five years of being imposed. Revenue could buy land, pay debt from land purchases, and pay related fees and the required resource, recreation, or land use plan. Once those costs are met, up to 25% could go to developing and maintaining that land, but none may be used for condemnation. A YES vote approves the tax, and a NO vote rejects it.

Purpose The purpose of the ballot question is to determine whether the voters of North Whitehall Township desire to impose an additional earned income tax to provide funds for the Township to acquire, develop, improve, design, engineer, maintain, and preserve open space lands under the Open Space Lands Acquisition and Preservation Act, Act of Jan. 19, (1968) 1967, P.L. 992, No. 442, as amended, 32 P.S. § 5001 et seq. (referred to herein as the "Open Space Law"). Limitations Approval of the ballot question would allow the Board of Supervisors of North Whitehall Township to impose an additional earned income tax at the rate of 0.15% (fifteen hundredths of one percent). This additional earned income tax will remain effective until repealed in accordance with the Open Space Law; provided, however, that the tax may not be repealed earlier than five (5) years from the date of its imposition. Such additional tax revenue could only be used for purposes permitted by the Open Space Law. More specifically, revenue from the additional tax received may only be used to retire debt incurred to purchase interests in real property or in making additional acquisitions of real property pursuant to the Open Space Law or the state law known as the Agricultural Area Security Law, to pay transactional fees that are incidental to acquisitions pursuant to the Open Space Law, including, but not limited to, costs of appraisals, legal services, title searches, document preparation, title insurance, closing fees, and survey costs, and to pay for expenses necessary to prepare the resource, recreation or land use plan required to be prepared pursuant to the Open Space Law. In any particular year, if the Township determines that it will be able to satisfy its annual debt service on debts incurred in purchasing interests in real property or in making additional acquisitions of real property pursuant to the Open Space Law or the state law known as the Agricultural Area Security Law and pay all transactional fees incidental to acquisitions made pursuant to the Open Space Law, then the Township may use up to 25% of the annual revenue generated by the additional earned income tax to develop, improve, design, engineer, and maintain property acquired pursuant to the Open Space Law. Revenue generated by the additional earned income tax may not be used to acquire real property or interests in real property through condemnation. Effects If the majority of the voters of North Whitehall Township vote in favor of the ballot question and the Board of Supervisors imposes the additional earned income tax, then the Township will use the revenue from the additional earned income tax to: 1. Retire any debt incurred in purchasing interests in real property or in making additional acquisitions of real property pursuant to the Open Space Law or under the state law known as the Agricultural Area Security Law; 2. Pay any transactional fees that are incidental to acquisitions made pursuant to the Open Space Law, including, but not limited to, costs of appraisals, legal services, title searches, document preparation, title insurance, closing fees, and survey costs; and 3. Pay any expenses necessary to prepare the resource, recreation, or land use plan required to be prepared by the Open Space Law. Additionally, in any particular year, if the township determines that it will be able to satisfy its annual debt service on debt incurred in purchasing interests in real property or in making additional acquisitions of real property under the Open Space Law or under the state law known as the Agricultural Area Security Law and pay any transactional fees incidental to acquisitions of real property under the Open Space Law, then the township may use up to 25% of the annual revenue from the additional earned income tax to develop, improve, design, engineer, and maintain property acquired under the Open Space Law.