After the reassessment of Lehigh County properties in 2012, several changes occurred that influence determination of the Parkland School District tax rate for 2013-14.

The value of assessed real estate in the school district increased from $2.42 billion to $7.37 billion, causing an increase in the value of a mill from $2.35 million in 2012-13 to $7.13 milliion in 2013-14.

As part of the reassessment procedure, the county changed its predetermined ratio from 50 percent to 100 percent.

Those factors necessitated an adjustment of the 2012-13 41.9 millage rate to 13.35.

Early in the budget process, Business Manager John Vignone, district Solicitor Steven Miller, and Attorney Ira Weiss worked out the adjusted millage rate as a starting point for the 2013-14 budget under Act 1 guidelines.

Although the proposed budget presently stands at a 13.90 mill rate of taxation, administrators say the amount will decrease before final adoption.

Based on all of the reassessment changes, the Parkland Community Library tax rate was adjusted from 0.3 mill to 0.1 mill.

Although the mill rate is lower, the library will receive an increase in funding from $726,082 last year to $736,856 in 2013-14.

If the 0.3 mill rate were retained, the library would receive $2.21 million in tax revenue from the school district, three times the amount collected last year due to the change in assessed value.

Administrators report state law says the library tax should be levied and collected in the same manner as a school district collects real estate taxes.

The consolidated County Assessment Law states school districts must follow provisions of Act 1 when making adjustments to its tax rate following a reassessment and change in the predetermined ratio.

Act 1 prevents school districts from receiving a cash windfall following a reassessment. To avoid a cash windfall, the millage rate must be reduced.

The law does not allow a windfall at the taxpayer's expense.

At a May 28 meeting, District Superintendent Richard Sniscak said the new library tax rate was derived to yield about the same compensation as last year.

"It's revenue neutral, so they don't have a windfall," Sniscak said.

If the pre-reassessment 0.3 mill library tax were retained, each taxpayer would pay three times more than he or she does now.

Sniscak commented on the issue.

"All the taxpayers in the Parkland community would have to subsidize the increase," Sniscak said. "We thought this was the right thing to do for our Parkland taxpayers. We told the library in advance that we were going to do this.

"The library tax will triple if the millage is not adjusted."