`48 Hours' Features Local Man 
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Anna Koslosky 
Jan. 1, 1995 
Anna E. Koslosky, 94, Of Sullivan Terrace, Dushore, Died Sunday In Towanda 
Memorial Hospital.

Wednesday, January 04, 1995 &nbsp;&nbsp;&nbsp;&nbsp;Page: 9A 





Reform that ignores Pa.'s property taxes is not reform at all &nbsp;&nbsp;&nbsp; 
 A certainty of this new year, as in new years of the past, will be the
introduction in the Pennsylvania legislature of what its authors will proudly
proclaim to be ``tax reform.'' &nbsp;&nbsp;&nbsp; They should bite their tonguesThe main function of every one of these
efforts in the past -- and certain to be of this year's as well -- is to
reduce if not eliminate use of the property tax, and to rely instead on
consumption and income taxes to not only make up the difference but to become
the source of all future tax increases. &nbsp;&nbsp;&nbsp; 
 Advocates of eliminating or reducing use of the property tax, use the same
illustration to justify their move. They talk about the poor little old widow
-- or widower -- whose refuge is the home that was acquired, nourished and
cherished during the productive years but which, now when the owner is alone
and nearly penniless, is about to be lost to increased property taxes. It is a
compelling vision. &nbsp;&nbsp;&nbsp; 
 However, it is safe to say that rarely if ever is that the vision that
motivates those opposing the property tax. More often than not it is their
resentment at the taxes being levied on their home or business property, or
that of a relative, or friend, or client. &nbsp;&nbsp;&nbsp; 
 Sometimes it is because of the size of the tax. Sometimes it is because of
which government is levying the tax. For example, some resent paying taxes to
a school district when they have no children attending its schools. Sometimes
the objection is to how those tax dollars are spent. Sometimes it is just flat
out opposition to paying taxes, period. &nbsp;&nbsp;&nbsp; 
 The truth is that while there are examples of that poor little old widow,
they are relatively rare. But more important, the mere fact that they exist at
all is a challenge which these advocates fail to address. &nbsp;&nbsp;&nbsp; 
 If those opposing the property tax care at all about that widow, there are
many things that can be done that would keep her safely in her home, and still
keep the property tax. &nbsp;&nbsp;&nbsp; 
 The first of these is to give all property owners in Pennsylvania something
they do not have now -- confidence that the tax is being fairly imposed and
collected. This would require some substantial reform as to how the property
tax is used in Pennsylvania. &nbsp;&nbsp;&nbsp; 
 One step would be to require periodic reassessment of all property in a
taxing district -- say, every ten years or, given today's computer technology,
a constant reassessment reflecting fluctuating property values that is
harnessed to an equivalent fluctuation in the millage rate. &nbsp;&nbsp;&nbsp; 
 A second would be to use only full market value in levying millage, but
with a commensurate reduction in the millage. &nbsp;&nbsp;&nbsp; 
 A third would be to establish minimum professional standards for assessors,
and for the organization, direction, and functioning of every assessor's
office. &nbsp;&nbsp;&nbsp; 
 A fourth would be to make all of these reforms uniform throughout the
state. &nbsp;&nbsp;&nbsp; 
 And, surely there are other appropriate reforms. &nbsp;&nbsp;&nbsp; 
 Indeed, in protecting that poor old widow, a means test could be introduced
and the tax graduated according to ability to pay. That would be a major
advance in Pennsylvania, for all of its taxes are flat -- and therefore are
regressive and fundamentally unfair. &nbsp;&nbsp;&nbsp; 
 Finally, in protecting that widow, the present system for property tax
rebates to poor homeowners could be strengthened. And, if all else failed, the
practice meant to protect public assistance clients whose property is seized
for failure to pay taxes, could be enlarged. The system uses liens that allows
the person to continue to live there -- until the taxes are repaid, the client
and the client's dependents are deceased, or they have vacated the property. &nbsp;&nbsp;&nbsp; 
 The point is that if the property tax were reformed, fairness would be
reestablished for all, including the widow; a rational, reasonable source of
taxation would be recovered; and, expansion of the inherent inequities of flat
income and consumer taxation would be avoided. &nbsp;&nbsp;&nbsp; 
 These are not elements that have appeared in any of the so-called tax
reform packages advanced in the legislature. Until they do, indeed until they
become its heart, any legislation that claims to offer tax reform will be a
fraud -- and its authors should be subject to prosecution, if not in law, then
at the voting booth. &nbsp;&nbsp;&nbsp; 
 Truth is, it seems more likely that no one cares. &nbsp;&nbsp;&nbsp; 
 Tom Bigler is professor of communications at Wilkes University and a Times
Leader columnist. His column appears on Wednesdays and Sundays. &nbsp;&nbsp;&nbsp;

Reform That Ignores Pa.'s Property Taxes Is Not Reform At All 
A Certainty Of This New Year, As In New Years Of The Past, Will Be The 
Introduction In The Pennsylvania Legislature Of What Its Authors Will Proudly 
Proclaim To Be ``tax Reform.'' 
They Should Bite Their Tongues.

Reform That Ignores Pa.'s Property Taxes Is Not Reform At All A Certainty Of This New Year, As In New Years Of The Past, Will Be The Introduction In The Pennsylvania Legislature Of What Its Authors Will Proudly Proclaim To Be ``tax Reform.'' They Should Bite Their Tongues.