Backend referendum

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A backend referendum is the term used to describe a voter referendum on proposed property tax increases above a legally mandated ceiling. In Pennsylvania Act 1 of 2006 requires that such a referendum be held at the time of primary elections in May, so that the results of the vote are known before final adoption of a local school district budget by June 30 of that year.

A so-called "front end referendum" was required in 2006 for all Pennsylvania school districts to allow voters a choice on how much, if any, property tax revenue would be replaced by either an earned income tax (EIT) or personal income tax (PIT).[1]


  1. Act 1: Part II - Front End Referendum

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