HAS THE TAX BASE OF
CORE CITIES AND DEVELOPED
COMMUNITIES/MATURE
SUBURBS INCREASED?
HOW IS THE DVRPC
R E G I O N P ER F O R M I N G ?
Between 2002 and 2009, the tax
base per capita increased by 69
percent regionally, while
increasing by only 25 percent in
Core Cities.
INDICATORS
TOTAL EQUALIZED TAX VALUATION
AND TAX BASE PER CAPITA
(EQUALIZED PROPERTY
TAX VALUATION PER PERSON)
Given the region’s reliance on
property taxes as the primary
source of local revenue, the overall
strength of the local tax base
directly impacts the ability of local
governments to maintain their
infrastructure and provide quality
services, including education. The
tax bases of most of the region’s
Core Cities and Developed
Communities/Mature Suburbs are
stagnant or declining, although,
ironically, the number of low-income
and dependent residents requiring
an increasing level of services
continues to rise in these same
areas. Increasing the property tax
rate to pay for additional services
places an unfair burden on current
homeowners and also makes these
places less attractive to moderate
and upper income households and
employers, perpetuating the cycle
of decline evident in many of these
communities in recent years.
In 2009, the equalized tax
valuation per capita in Developed
Communities/Mature Suburbs was
approximately $95,000, compared
to over $112,000 in Growing
Suburbs and $109,000 in Rural
Areas. The tax base per capita in
Core Cities averaged only $27,474
in 2009, although these areas
typically have additional funding
options not available to suburban
municipalities (such as Philadelphia’s
wage tax). Although the tax base
per capita of the Core Cities
increased by 25 percent between
2002 and 2009, the region’s
Developed Communities/Mature
Suburbs saw their tax bases per
capita increase an average of 93
percent, higher than either the
regional increase of 69 percent or
that in Growing Suburbs, where
growth in the overall tax base was
often offset by simultaneous
population growth.
E QU A L IZ ED T A X BAS E P E R C A P IT A B Y P LA N N ING A R EA, 20 0 2 -2 00 9
Sources: Pennsylvania State Tax Equalization Board, New Jersey Department of Taxation
Updated 1/2013
The total equalized tax base of
the region’s Core Cities increased
by 30 percent between 2002 and
2009 compared to an increase of
79 percent in Developed
Communities/Mature Suburbs,
which was slightly higher than the
regional average of 77 percent,
but lower than either Growing
Suburbs or Rural Areas (at 90
percent and 108 percent,
respectively). The tax valuation in
Core Cities and Developed
Communities/Mature Suburbs
continues to decline, though, as a
percentage of the region’s total
tax valuation. In 2009, 63 percent
of the region’s total equalized tax
valuation was located in Core
Cities or Developed
Communities/Mature Suburbs,
compared to 67 percent in
2002 and 65 percent in 2005.
PROPERT Y TAX DATA BY CONNECTIONS P LA N N IN G A RE A , 2 0 02 - 20 09
DVRPC
REGION
CORE
CITIES
DEVELOPED
COMMUNITIES/
MATURE
SUBURBS
GROWING
SUBURBS
RURAL
AREAS
$65,369,640
$17,966,062
TOTAL EQUALIZED VALUATION
(in $1,000s)
2002
$250,294,146
$37,010,002
$129,948,442
2005
$321,212,087
$40,808,407
$166,937,111
$87,576,737
$25,889,832
2009
$441,896,765
$47,982,280
$231,992,734
$124,525,116
$37,396,636
77%
30%
79%
90%
108%
2002
100%
15%
52%
26%
7%
2005
100%
13%
52%
27%
8%
2009
100%
11%
52%
28%
8%
2002
$46,344
$21,911
$49,244
$67,567
$57,834
2005
$58,494
$24,517
$60,644
$86,944
$78,877
2009
$78,452
$27,474
$95,081
$112,653
$109,687
69%
25%
93%
67%
90%
Percent change 2002-2009
PERCENT OF REGIONAL TOTAL
TAX BASE PER CAPITA
Percent change 2002-2009
Sources: Pennsylvania State Tax Equalization Board, New Jersey Department of Taxation