SLOW PLAY: IS IT BETTER THAN NO PAY?

PASBO 51st Annual Conference

March 9, 2006

Jeff BaderEaston Area SD

DEMOGRAPHICS

• 5 Municipalities– Northampton County

• City of Easton

• Forks Township

• Palmer Township

• Lower Mt. Bethel Township

– Bucks County• Borough of Riegelsville

• Median Household Income = $46,146

DEMOGRAPHICS

• 54.8% have Household Income < $50,000

• 68.9% are Owner Occupied Homes

• MV/PI Aid Ratio = .5190

• 14.8% of Population is over age 65

COLLECTION PROCESS

• Easton– City Treasurer until 2004– Outsourced in 2004 to Berkheimer– Local Bank walk-in collections

• Elected Collectors in all other municipalities

TAX BILLS

• Easton 7,942

• Forks 5,802

• Palmer 8,468

• Lower Mt Bethel 629

• Riegelsville 405

23,246

PAYMENT DEADLINES

• Northampton Co.– Discount 7/1 – 9/1

– Base 9/2 – 11/1

– Penalty 11/2 – 4/15

• Delinquent 4/15

• Bucks Co.– Discount 7/1 – 8/31

– Base 9/1 – 10/31

– Penalty 11/1 – 12/1

• Delinquent 12/10

INSTALLMENT DATES

• Northampton Co.– 8/15

– 10/15

– 12/15

– 2/15

• Bucks Co.– 8/1

– 9/14

– 10/19

– 11/23

% OF TAXPAYERS PAYING IN INSTALLMENTS

• Easton 53%

• Forks 17%

• Palmer 25%

• Lower Mt. Bethel 12%

• Riegelsville 10%

COST OF COLLECTION

• Berkheimer - $2.60/ bill printed

• Elected Collectors– $5,000 for first 2,500 bills collected– $1/bill thereafter

% TAX LEVY COLLECTED IN CURRENT YEAR1995-96 94.4%

1996-97 97.6%

1997-98 99.4%

1998-99 97.0%

1999-00 96.8%

2000-01 99.0%

2001-02 99.0%

2002-03 96.1%

2003-04 95.6%

2004-05 97.2%

Jeff BaderBusiness Manager/Board TreasurerEaston Area School District1801 Bushkill DriveEaston, PA 18040-8186

baderj@eastonsd.orgPh: (610) 250-2400 ext. 35013Fax: (610) 923-8954