Tomorrow's Assessment News Today
What does it matter? An awful lot of course. By my count there are 176 local governments, including municipalities of various charters, school districts, public authorities and special district governments and the county itself, that rely in some form on own-source property tax revenues. There are more local governments than that in the county, but some do not get any revenue from a property tax. "Own-source" just meaning from taxes levied by the governments themselves, and not passed on to them as intergovernmental aide from another government, whether or not the original source was a property tax.
Most local governments don't have big cash surpluses sitting around, so lack of, or delayed, property taxes could be a big problem. How big and for whom is it a bigger problem may become the bigger issues pretty soon.
Anyway. To answer I tried to make one big chart, but 176 individual governmental units makes it unwieldy to graph here. But if you want a table of all 176 local governments with property tax revenue in Allegheny County, ranked by the percentage of total local taxes that come from a property tax I have put it in an excel file online here.
For a summary that is almost as telling, here is how the reliance on property taxes breaks down by type of government in Allegheny County. This shows the average proportion of local taxes that come from property taxes for all local governments in Allegheny County, broken down by type of government. I would just speculate that in general, the higher the percentage in this, the higher stress over delayed property tax assessments.
One thing to keep in mind. Taxes are not the only source of revenues for local governments. Some local governments, especially public authorities for example, get revenues as transfers from other levels of government. Others also generate revenues from fees which I did not include in any of this. Note also the graphic is the average of the proportion. So each government is weighted the same for this. Thus it is not being impacted by the relative sizes of all the different local governments we have here.