Preserving Our Natural and Historic Heritage - DCNR …€¦ · Preserving Our Natural and Historic...

28
Preserving Our Natural and Historic Heritage 85 Old Dublin Pike Doylestown, PA 18901 (215) 345-7020

Transcript of Preserving Our Natural and Historic Heritage - DCNR …€¦ · Preserving Our Natural and Historic...

Preserving Our Natural and Historic Heritage

85 Old Dublin Pike

Doylestown, PA 18901

(215) 345-7020

Heritage Conservancy is a full service conservation

organization with over 50 years of professional experience.

Our mission of “Preserving Our Natural and Historic

Heritage” is achieved by working with national, regional

and local partners to plan and implement sustainable

initiatives for land conservation, historic preservation,

natural resource protection and land stewardship.

Public Finance for Open Space: A Guide for Pennsylvania’s Municipalities Copyright©2008 by Heritage Conservancy. All rights reserved.

This guide is for general information only and is not intended to provide legal or tax advice. Laws may be amended or court rulings madethat could affect the information provided in this guide. Heritage Conservancy and the funders assume no responsibility for errors andomissions or any liability for damages resulting from use of this material.

Table of Contents

Pg. 1

Public Finance for Open Space: A Guide for Pennsylvania’s Municipalities

PART I: Introduction

Why Invest in Open Space? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Financing Open Space. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

PART II: Public Financing Options for Open Space . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Pay-As-You-Go Approaches . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Property Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Earned Income Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Real Estate Transfer Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Reservation of Park and Recreation Land. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Borrowing: Pay-As-You-Use Approaches . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

PART III: Pennsylvania Law on Open Space Financing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Act 153 of 1996 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Act 4 of 2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

Act 138 of 1998 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

The Referendum Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

PART IV: Steps to a Successful Referendum . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

Phase 1: Organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

Phase 2: Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Phase 3: Action . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

Phase 4: Celebration, Implementation and Continuation . . . . . . . . . . . . . . . . . . . . . . . . 12

PART V: Case Studies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

Upper Makefield Township. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

Amity Township . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

Bedminster Township . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

PART VI: The Job Well Done . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

APPENDIX A: Sample Ballot Questions and Ordinances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

Ballot Question for Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

Ballot Question for Earned Income Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

Enabling Ordinance for Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

Enabling Ordinance for Earned Income Tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

APPENDIX B: Sample Campaign Calendar. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24

I. Public Finance for Open Space in Pennsylvania

ennsylvania is depleting one of its mostvaluable resources—its green spaces—at an alarming rate. Since the 1950s,Pennsylvania has lost more than four million acres of farmland to

development, an area the size of Connecticut and Rhode Island combined. During the 1990s,Pennsylvania ranked fifth of the 50 states in thedevelopment of open land but 48th in populationgrowth. In the period from 1982 to 1997,Pennsylvania was sandwiched between Wyomingand South Dakota for the greatest number of acresurbanized for every new resident. In the face ofthese trends, local governments have increasinglyturned to land acquisition and conservationeasements to preserve open space.

This publication is intended to be a guide for localleaders and municipal officials who wish to raisepublic funds for open space. In this report, thegeneral term open space preservation also meansthe protection of farmland, historic properties andnatural resource areas and the provision of land foractive and passive recreation.

Why Invest in Open Space?Accumulating evidence indicates that open spaceconservation is not an expense for a municipalgovernment, but an investment that producesimportant economic benefits. Cost-of-servicestudies show that residential development costsmore in public services, such as schools and

infrastructure, than it generates in tax revenue,while farmland and open space result in a netrevenue surplus. Open space has been shown to further improve the bottom line by boostingtourism and attracting good businesses and jobs.Open space protection is not only good for acommunity’s health, stability, beauty, and quality of life; it is also good financial policy.

A poll of Pennsylvania voters conducted by theTrust for Public Land in April 2002 revealed thata solid majority of state residents favor publicspending for land preservation. Two-thirds ofthe voters opposed scaling back the state’scurrent environmental funding and 78 percentsupported guaranteed state funding exclusivelyto protect and improve the environment. 94percent identified preserving natural lands thatprotect water quality as the top priority. Othervoter priorities included creating local parks (82 percent support), preserving land foroutdoor recreation (81 percent), preserving landas fish and wildlife habitat (79 percent), andpreserving land to manage growth anddevelopment (76 percent).

Open space protection is also becoming a keycomponent of state and local smart growthstrategies. Communities are choosing to protectspecial places before they are lost to developmentand to reclaim vacant and abandoned land inurban areas for parks, trails and recreationfacilities. Planners are giving increasing priority to green infrastructure in deciding how and where a community should grow.

Generally, voluntary land conservationtechniques—acquisition of land or a conservationeasement from a willing seller or donor—are lesscontroversial and generate more public support

P

Pg. 2

“The nation behaves well if ittreats the natural resources asassets which it must turn overto the next generation increased,and not impaired in value.”

Theodore Roosevelt

Pg. 3

than regulatory methods. Regulatory approachesare, however, effective in preventing developmentin sensitive areas, controlling patterns ofdevelopment, and preventing costly disasters suchas floods. It is important to keep in mind that avariety of tools, capital investments and regulatory,will likely be needed to meet a community’s landconservation goals. Buy the best; zone the rest.

Financing Open SpacePennsylvania has shown considerable leadership in funding land conservation at the state level. The State has also succeeded in providing fundingto local governments to make them partners in the process.

Most municipalities find it necessary tosupplement outside funding sources with funds of their own, raised through local taxes and bonds.The possibility of raising local funds for park, openspace, farmland and recreation projects depends on a variety of factors, including the economichealth and borrowing history of a community, and the political will of local elected leaders andthe electorate.

Throughout the United States, governmentspending on open space has gained inpopularity with voters in the last several years.In 2006, voters approved 134 ballot measures foropen space nationwide, committing almost $6.7billion in funding for parks, farmland protectionand open space conservation. In 2007, 64successful initiatives added $2 billion forconservation. Since 1988, voters across theUnited States have given their support tomore than $45.9 billion in open spacefunding, passing 1,587 referenda asreported by The Trust for Public Land.

In Pennsylvania, voters have demonstrated solidand increasing support for open space, approvingnumerous open space tax and bond referenda, the majority of them in the southeastern part of the state. Altogether, county and municipalgovernments in Pennsylvania have authorized over$1.1 billion in open space borrowings at the countyand municipal levels, in addition to millions ofdollars annually in open space taxes. In 2006,voters in Upper Dublin Township, MontgomeryCounty, approved a $30 million financing for openspace acquisition, the largest such townshipmeasure to date. The largest county referendumwas Montgomery County’s $150 million in 2003with a 78% approval vote. Some townships and counties (such as Berks, Bucks, Chester,Montgomery and Northampton counties) have had more than one successful referendum.

The following sections explain the mechanics of open space finance and provide guidance onconducting a successful referendum campaign.

“Never doubt that a small groupof thoughtful, committedcitizens can change the world.Indeed it’s the only thing thatever has.”

Margaret Mead

Pg. 4

unicipalities wishing to financeopen space acquisitions withpublic dollars face a basic choicein financing methods:

• “Pay-as-you-go” approach in which spendinguses current revenues and savings;

• “Pay-as-you-use” or borrowing approach byspending funds now and paying them back over time; or

• Combination approach—simultaneouslypassing measures to incur debt and toimplement a dedicated tax for open spaceacquisition, so that revenues from the dedicatedtax can help provide funds to pay off the debt.

Pay-As-You-Go Approach With the pay-as-you-go approach, the governmentspends revenues from general appropriations orfrom a dedicated funding source. These fundingsources—which can include property taxes, earnedincome taxes, real estate transfer taxes, or budgetsurpluses—can be attractive to debt-adverse votersand public officials. “Pay-as-you-go” means year-by-year accountability and no borrowing costs. Onthe downside, it also means relatively small annualrevenues (sometimes too small to pay for large landprotection projects) and funding can be difficult tosustain as the leadership of a community changes.

Property TaxThe property tax is a familiar, if sometimesunpopular, revenue source for local governments.Property taxes are usually measured in “mills,”where 1 mill equals $1 of tax for every $1,000 ofassessed property value. Property taxes provide asteady source of revenue regardless of changes inthe economy. They are relatively easy to administerat the local level, and the burden is broadlydistributed. On the downside, this revenue stream

may be sought after by numerous interests. Retiredresidents on fixed incomes may oppose such anincrease in their cost of living. Furthermore,municipal codes limit local property tax rates,requiring voter approval if these limits areexceeded. Nevertheless, voters in manycommunities (e.g. Milford Township in BucksCounty and Halfmoon Township in Centre County)have been willing to use a property tax increasewhen revenues are specifically earmarked for parksand open space protection. In addition, a numberof municipalities use real estate taxes to pay fordebt service on open space bonds.

Earned Income TaxThe earned income tax (EIT) is an increasinglyimportant source of revenue for local governments.The EIT may be more acceptable than the propertytax in communities with a large population ofretired seniors, since the tax is only applied toearned income, not to real estate assets orpensions. Pennsylvania law caps the EIT at 1.0%,and in most jurisdictions the local school districtlays claim to half of this amount. Act 153 of 1996authorizes voters to approve the levy of anincreased earned income tax beyond the 1.0% limit,exclusively for the purpose of financing purchasesof open space. The amount of the additional tax isset by the voters in a referendum. Voters in Elk,Highland, and East Honey Brook townships inChester County and East Rockhill, West Rockhill,Richland, Springfield and Hilltown townships inBucks County, among many others, have approvedEITs ranging from 0.10% to 0.5%.

MII. Public Financing Options for Open Space

“Preservation costs money.Development costs more.”

Bill Tinsman, Solebury Township Supervisor, Bucks County

Pg. 5

Real Estate Transfer TaxThe real estate transfer tax is levied on the sale of property, increasing with the value of theproperty being sold. Such costs are typically paidby the buyer. At the local level, the real estatetransfer tax can create significant funding for park and open space acquisition, particularly infast-growing communities. However, a downturn in the economy can make revenues difficult topredict. Opposition from real estate interests hasproved difficult for some communities on thismeasure. The tax is also limited by state law to1.0%, and if a community has already reached thislevel of taxation, it cannot be exceeded. RadnorTownship in Delaware County increased its realestate transfer tax from 0.75% to 1.0% anddedicated the additional revenues from theincrease to open space.

Reservation of Park and Recreation LandAs a non-tax method, the PennsylvaniaMunicipalities Planning Code also permitsmunicipalities to require the reservation of land forpark and recreation purposes, or to charge a fee-in-lieu of dedications, as part of the subdivision andland development process.

Borrowing – Pay-As-You-UseApproach Borrowing—by issuing bonds, utilizing bond pools,or borrowing from commercial lenders—presentsits own set of opportunities and drawbacks. On onehand, borrowing can provide a community with thefunds and flexibility it needs up front to fund large-scale park and open space projects, while landcosts are lower than they will be in the future.Long-term loans or bonds raise substantialamounts of money, enabling the community to

make important acquisitions now while land isavailable. Costs are spread out over a long timehorizon and, therefore, are borne by both currentand future beneficiaries. On the other hand,financing charges accrue and convincing voters of the merits of incurring debt can sometimes be challenging.

Debt comes in a wide variety of formats. Eachcarries its own particular advantages, constraints,and costs. For instance, while governments oftenissue bonds to raise large amounts of money, insome cases the interest rate on a bank loan may belower than that for a bond. In general, it may bemore cost-effective to finance small amounts ofdebt (up to $2-3 million) through a bank loan, sincethe transaction costs for issuing bonds aresignificant. In the past, banks shied away fromlending larger sums, but some municipalities havehad success in borrowing up to $5 million or moreat a time from local lenders, and the ceiling forbank loans may continue to rise as banks competewith bond issuers for municipalities’ business.

Pg. 6

In addition to deciding which type of debt is mostadvantageous, borrowers also need to take intoconsideration the timing of the borrowing. Amunicipality that approves a large amount of debtmay not need all of the funds right away. If all ofthe money is borrowed in a lump sum at the outset,interest will begin to accrue immediately, even ifthe funds are not being used. The funds will sit inan account, perhaps earning less in interest thanthe municipality is paying on the debt. Even if theaccount pays a higher rate of interest,municipalities may be restricted from realizingarbitrage gains through reinvestment of the funds.A municipality may wish to borrow in phases overtime as the need arises, or seek a line of credit from a bank.

A municipality may choose to use the revenuesfrom a dedicated open space tax to help pay off thedebt. Of course, it may not be possible to matchrevenues from the tax precisely with payments onthe debt, since debt payments are generally fixed and tax revenues tend to vary over time.Nevertheless, the paring of debt and taxationmeasures can help assure that a dedicated fundingstream will be available to pay off all or part of thedebt, which may be an important politicalconsideration in some municipalities.

Given the complexities of this kind of financing, it makes sense to get advice from experiencedlending professionals who are familiar with therange of debt instruments and strategies that are available.

Understandably, many voters are concerned thatthese taxes will go on forever after enacted. Somemunicipalities have included Sunset Provisions thatstate a specific date the tax will end. For example,several municipalities have specified that the taxwill end in five years. While these provisions mayprovide comfort for taxpayers, there are several

concerns that should be considered. With only afive year guarantee of an income stream, lendersmay be unwilling to provide financing for largerlevels of debt. Additionally, the rate and annualpayments for borrowing $5 million over five yearswill be much higher than if borrowing $5 millionover twenty years and, as such, the annual taxburden on the public may be unreasonably high to service a short term loan.

“Voters responded to the keyissues...sprawl, highwaycongestion, and the effects ofrapid growth.”

Tom Kerr, Wildlands Conservancy

Pg. 7

III. Pennsylvania Law on Open Space Financing

Act 153 of 1996Pennsylvania’s Act 153 of 1996 (which amended theOpen Space Lands Act, Act 442 of 1967) gives localgovernments the power to acquire open spaceinterests for the following purposes:

• Protection of water resources and watersheds

• Protection of forest for timber production

• Conservation of farmland

• Parks and recreation

• Conservation of natural and scenic resources

• Preservation of sites of historic, geologic, orbotanic interest

• Promotion of sound planning through thecreation of buffers between communities

Under the Act, local governments may levy a tax onreal estate or earned income above existing limitsin order to purchase development rights or openspace lands, but only if they first receivereferendum approval from the voters.

The Act also lays out the rules for acquisition ofopen space by local governments. Properties maybe acquired in fee and must be resold within twoyears after restrictive easements or covenants havebeen placed on the land. Property interests may bepurchased on an installment or deferred basis.

Land or development rights to be purchased musthave been identified in a natural areas, open space,recreation, or land use plan recommended by theplanning commission of the municipality in whichthe property is located, and that plan must first beadopted by the governing body. If the communitydoes not have a planning commission, the processrelies on a similar plan prepared by the countyplanning commission and adopted by themunicipal governing body.

In the event that the governing body decides todispose of acquired land or development rights, itmust first obtain voter approval. These interestsmust then be offered to the original property ownerat the original price paid by the local government. If the offer to the original property owner is notaccepted within 90 days, the property interests maybe sold in the manner provided by law.

Act 153 specifically prohibits municipalgovernments from using their power of eminentdomain, which is the power to condemn land for acquisition, in carrying out the provisions of the act.

Act 4 of 2006Act 4 of 2006 amended Act 153 and authorizes thethree local taxing authorities (municipality, schooldistrict and county) to freeze the millage on landswhose development potential has been removed.All three must agree to participate. This is asignificant incentive for property owners topreserve land and has been done in school districtsin Bucks and Northampton counties.

Act 138 of 1998Pennsylvania Act 138 of 1998 (an amendment to the Agricultural Area Security Law, Act 43 of 1981)authorizes local governments to purchaseagricultural conservation easements to preservefarmland in established agricultural security areas.Local governments may undertake this activity on their own or in cooperation with a county or the Commonwealth as joint owners. The Actpermits local governments to incur debt topurchase these easements.

“We could have saved the Earthbut we were too damned cheap.”

Kurt Vonnegut Jr.

Pg. 8

Limits on Local GovernmentDebt and TaxesPennsylvania statute sets limits on localgovernment debt using the concept of aborrowing base. A local government’s borrowingbase is its average annual revenue over the lastthree years. Under the Local Government UnitDebt Act (Title 53, Part VII, Subpart B, Chapter 80)the debt limit for townships and other localgovernments is 250% of their borrowing base,unless the voters approve additional debt.

The Local Government Unit Debt Act alsorequires that, when revenue or guaranteedrevenue bonds or notes are issued for theacquisition of property for open spacepreservation and there has been a tax or otherlevy imposed for that purpose, a separatesinking fund has to be established to hold thosefunds. Money raised for preservation does notdisappear into the municipality’s general fund.

In the realm of taxation, property tax rates arecontrolled by municipal codes in eachmunicipality in Pennsylvania. For earnedincome taxes, the Local Tax Enabling Act(P.L.1257, No. 511) sets the limits for localgovernments. Under this act, the earned incometax rate is capped at 1.0%, unless the votersapprove additional taxation.

The Referendum Process The method for placing a referendum question on aballot is set forth in the Pennsylvania Election Code(P.L. 1333, No. 320). First, the governing body mustpass an ordinance to have the question placed onthe ballot. For tax measures, the ordinance is thenfiled with the county board of elections at least 13Tuesdays before the next primary or generalelection. The question for approval of a dedicatedtax must be phrased in the following words:

“Do you favor the imposition of a [describe the tax inmileage or rate] by [local government unit] to be usedto [purpose]?”

For a debt referendum, the question must besubmitted to the county board of elections at least45 days in advance of the election and be phrasedsubstantially as follows:

“Shall debt in the sum of [amount] dollars for thepurpose of financing [describe purpose] be authorizedto be incurred as debt approved by the electors?”

It is also necessary to publish election notices inlocal newspapers and legal journals beginning noearlier than three weeks before the election, but nolater than two weeks before the election.

For both tax and debt referendum questions, thepurpose should be described carefully so that theintent is clear to the voters and so that it authorizesall of the intended activities. An example might be“... for the acquisition of land and conservationeasements for open space, recreation and thepreservation of farmland.” Each referendumquestion must be customized to fit the situation athand. (For model ballot language, see Appendix A.)

Enabling LegislationThe approval of a referendum question by thevoters is a wonderful accomplishment, as itshows true grass roots support for open spacefinancing. But the victory is not yet won.Approval by the voters is not binding on electedofficials. A successful referendum is a necessarystep if the elected officials are planning toexceed taxation or debt limits, but the approvalof the voters by itself does not cause the tax tobe implemented or the debt to be incurred. Inall cases, the elected officials must pass anordinance in order to enact the proposedfinancing. (For examples of enabling ordinances,see Appendix A.)

Pg. 9

IV. Steps to a Successful Referendum

hile voters nationwide areapproving open spacereferenda in increasingnumbers, some referenda fail.Fortunately, there are steps

that can be taken to improve the chances ofsuccess: organization, education and action. (For a sample timeline that outlines steps and their approximate timing during a campaign, see Appendix B.)

Phase 1: OrganizationPerhaps the most important key to a successfulcampaign is organization. Remember that thereferendum process is a political process. Expect the same amount of time, work, fundraising and debate as you would for any other political campaign.

First, decide which election would be best to putthe referendum on the ballot. Primary electionsusually have 8 to 10% turnouts; general electionspull 15 to 20%. If other tax or bond initiatives of the municipality or school district are scheduled, it may be better to postpone an open space funding question. Review historic voting patternsand results.

Time: Proponents should launch open spacecampaigns well in advance (at least 7 months toone year) of the vote in order to build well-roundedcoalitions, gather information, survey residents, get measures on the ballot and communicate withthe public.

Message: Stick to the message and focus onquality of life issues, the benefits to the communityand the costs of not approving the referendum.The cost savings will resonate with the voters.

Support: A well-organized and committed group ofindividuals to develop and promote the referendumis essential. While every campaign is unique,successful campaigns share some of the followingcommon elements:

• Organize a campaign committee (EAC, standingOpen Space Commission, ad hoc Open SpaceCommittee, etc.), enlist volunteers and appointarea or activity captains. Meet regularly.Appoint a campaign director and treasurer.

• Recruit a well respected “local champion” toserve as primary spokesperson.

• Prepare a time line and schedule of tasks, assignresponsibilities, and stick to the timeline.

Rely on an adopted open space, natural resource,recreation and farmland preservation plan orpreparing one or update an existing plan if needed.These basic issues should be addressed:

• What are the community’s preservation goals?

• How would properties be selected forprotection?

W

Pg. 10

• Who would administer the protection program?

• Outright purchases, purchase of easements orboth?

• What are realistic acreage goals? Preservationin phases?

• How much would it cost to implement? Wouldthere be later improvement and maintenancecosts?

• What financing methods (bonds, earned incometaxes, property taxes, realty transfer taxes,combinations) are available and appropriate?

• How much revenue would be generated by thedifferent methods?

• Who would be affected most by the tax?

• How much would it cost the average householdin the community?

Decide whether or not to hire professional help toassist in the campaign.

Decide what campaign costs may be involved(mailings, postage, signs, etc.) and develop apreliminary budget.

Interview key people in the community to requestsupport.

Solicit contributions for the campaign.

Prepare and distribute a survey to determine whatpeople want to protect and how much funding isacceptable or tolerable. Analyze the responses anduse this in campaign literature.

Initiate a dialog with landowners and farmersabout how the funds would be applied.

Develop participation from other supportive groups.

Discuss Pennsylvania’s Campaign ExpenseReporting Law (25P.S.3241-3260b) with themunicipal solicitor.

All participants in a referendum campaign,whether public officials or individualvolunteers, need to comply with Pennsylvania’sCampaign Expense Reporting Law (25 P. S. §§3241-3260b.) Under this statute, any group orindividual that accepts more than $250 worth of contributions or spends more than $250 toinfluence the outcome of a referendum mustregister as a Political Action Committee (PAC)with the county board of elections and submitreports documenting expenditures andcontributions. Campaign materials generatedby the PAC should indicate that donations arenot tax deductible for income tax purposes.

Public officials and employees should becautious about their involvement in thecampaigning. A public official may legitimatelyendorse a referendum and help to educate thepublic on the issues, and municipalitiesfrequently use public funds to pay consultantsfor technical advice. But the line between non-partisan research and education activities andpartisan advocacy can be a blurry one. It’s often better and politically acceptable if anindependent organization or group conductsthe campaign. When in doubt, consult withlegal counsel or the Pennsylvania EthicsCommission.

“The hard political path is theonly workable route to the softenvironmental path.”

Barry Commoner, Earth Island Institute

Phase 2: EducationPublic support for the referendum is critical. Voters deserve the right to know what their moneywill be used for and how much it will cost them. A campaign must explain clearly what is beingproposed and how individuals and interest groups will benefit. Most likely, this will meancommunicating several key messages throughdifferent channels and to different targetedaudiences. To help with this effort, engage localorganizations, such as environmental andwatershed groups, municipal environmentaladvisory councils, planning commissions, park andrecreation boards, athletic leagues, farming groups,senior citizen groups, “enlightened” builders,financial experts, local leaders, etc. Solicit supportfrom the school board and ask them to endorse thereferendum. It is imperative to keep local electedofficials informed and supportive. Ask the localpolitical parties to endorse the referendum andmake sure that they acknowledge the referendumin their party handout material.

Here are some helpful ways to win voters’ supportand allay their concerns:

• Hold public meetings

• Hold focus meetings for key groups (farmers,seniors, athletic groups, etc.)

• Send out newsletters and postcards timed tothe election cycle

• Post information on the municipalwebsite and/or establish aseparate site

• Cultivate the press to writearticles in support of the issue

• Explain conservation terminologye.g. conservation easement and“in perpetuity”

• Provide open space success stories

• Create a film or PowerPoint and stream it onyour web site and use it at meetings.

Regarding published information about thereferendum, at a minimum include:

• A summary explaining the measure and astatement of why it is needed

• A description or breakdown of funds targeted inthe proposed measure

• A description, general or specific, of lands to beprotected by the measure

• A list of influential supporters or endorsements

• Likely annual costs to the average household.

• Other relevant background information specificto the community and answers to frequentlyasked questions.

Phase 3: ActionAs stated above, treat the referendum as a political campaign. Don’t sit back or you will lose!Never underestimate the opposition, especiallydevelopment groups. Anticipate and prepare toaddress negative campaigns. Oppositions willlikely come just before Election Day, which makes it extremely difficult to counter misleadinginformation. Activate all networks to work on thistogether. Share efforts across municipal lines if the neighboring community has a referendumscheduled and avoid conflicting messages.

Pg. 11

Pg. 12

In addition to the education-related steps discussedabove, take action to distribute campaignposters/signs. An effective way to establishreferendum awareness is through yard signs placedfar and wide, especially at intersection of key roads.

Be strategic with mailings. Referendum mailingsshould be timed to the election. Visually appealing,well designed post cards are eye catching and canbring additional attention right before the election.

Activate phone banks the last weekend before theelection to get out the vote and target the audience.

On Election Day, create information kiosks at thepolling places to describe the issue and havefriendly, knowledgeable people manning the kiosksto help answer questions.

Phase 4: Celebration,Implementation andContinuationDone properly, these three steps—organization,education and action—will lead to passage of thereferendum. Once the measure passes, celebrate!Acknowledge success and the efforts of those whoworked on the campaign.

After a successful referendum, the governing bodymust enact certain ordinances toimplement the funding measures.

Hold a workshop to invite farmersand property owners to apply forfunding. Repeatedly reach out tothem. Meet with them on anindividual basis…best across theirkitchen tables or in their livingrooms. Have professional help for

the farmers and land owners in preparing fundingapplications. Be their advocate as they go throughthe appraisal/approval process.

Also, keep the public informed of your progressthrough press releases and events, as well asvisually through signs erected on protectedproperties to acknowledge lands that wereprotected with local funding.

The Trust for Public Land’s website is a good source of information for strategies for creatinga compelling message: www.tpl.org. For additional message ideas, see TheBiodiversity Project’s website:www.biodiversityproject.org/messagekit.htm.

“It is our task in our time and inour generation, to hand downundiminished to those who comeafter us, as was handed down tous by those who went before, thenatural wealth and beautywhich is ours.”

John F. Kennedy

V. Case Studies

Pg. 13

lthough it’s a bit difficult to trackopen space referenda, there havebeen successful referenda in at least 83 municipalities in 9Pennsylvania counties. In many of

these municipalities, citizens have voted to approvemoney for conservation up to four times and havecombined different types of initiatives (bonds,earned income taxes, real estate taxes and realtytransfer taxes) to broadly distribute the tax burden.In addition, residents have voted to raiseconservation dollars in 11 county referenda, also several times in various counties. HeritageConservancy compiles a list of county andmunicipal referenda after each primary and general election. Contact the Conservancy for the most current list.

Upper Makefield Township, Bucks County Upper Makefield Township, located along the banks of the Delaware River, has long been adesirable place to live because of its historiccountry charm (including Washington’s Crossinghistoric park) and proximity to Interstate 95,Princeton and Philadelphia. In 1997, Merrill Lynchbegan planning an office campus for 10,000 workersin Hopewell Township, which is immediately acrossthe Delaware. The prospect of this new influx ofpeople brought concern about additionaldevelopment pressure on an already growingcommunity. While the Township had passed a $6million open space bond referendum in 1996, it wasclear that this money would be insufficient to reachthe community’s goals for continued open spacepreservation.

The Township’s Environmental Advisory Council(EAC) calculated the total remaining undeveloped,unprotected acreage of 25 acres or more, estimatedwhat percent of this open space might realistically

be protected through conservation easements oracquisition, and arrived at a target number of acresfor protection that was multiplied by an estimatedaverage price per acre (for easements andacquisition). The target goal for the open spacecampaign totaled $15 million. In public meetingsand mailings, the referendum organizers presenteda clear picture of the costs and benefits of the bondissue to members of the community. They wereable to point to successful land acquisitions underthe first bond issue as examples of the results thatcould be achieved with additional funds. Prior tothe referendum campaign, the Township haddeveloped an open space plan that establishedmechanisms for administering the open spaceprogram and clearly set forth criteria for selectingparcels for protection. Through the planningprocess, the public had ample opportunity tocomment on the plan and become educated on the rationale for protecting open space.

In 2000, the measure faced political opposition froma no-new-taxes advocate, but the voters foundarguments in favor of the referendum morecompelling. Of those who voted on that issue, 68percent voted to approve the $15 million debtreferendum. In the general election of 2005, UpperMakefield voters approved a third referendum foran additional $10 million. The Township has takenout a series of bank loans as needed to completeconservation agreements with landowners. Bankloans are less costly and less cumbersomeprocedurally than the process of issuing bonds.That money was leveraged with county and stategrants for open space and farmland preservation.

A

“We cannot solve the problemswe have created with the samethinking that created them.”

Albert Einstein

Amity Township, Berks CountyIn May 2002, Amity Township held a referendum ona proposed open space tax measure. The measurewas to have increased the earned income tax by0.25%. The township’s supervisors supported themeasure, and two public meetings were held toexplain the benefits of open space preservation.Shortly before the election, however, anorganization, allegedly backed by a home buildersassociation and calling itself “Taxpayers Against theReferendum,” initiated a mail and phone campaignagainst the referendum. The township had begunthe campaign only a few weeks earlier, leavingrelatively little time to educate the voters, getfeedback from the community, or counter theopposition campaign.

Taxpayers Against the Referendum argued that themeasure should be rejected because the townshiphad not yet established specific criteria forselecting properties, and because the tax wouldpresumably go on indefinitely even if there were noopen space left to acquire. The organization alsointimated that the earned income tax proposalwould somehow raise property taxes for seniorcitizens and weaken public services. While theseassertions were not backed with solid evidence,they were apparently sufficient to raise theconcerns of many township residents. Voters cameout in unusually large numbers on Election Day, inspite of the fact that it was a primary election andmany of the candidates were running unopposed.The open space tax was rejected by a margin of two to one.

Bedminster Township, Bucks CountyBedminster Township is a rural community with asmall population base. The citizens and taxpayershave shown their commitment to farmlandconservation in the most significant manner…withtheir tax dollars. In 1997, 2002 and the primaryelection of 2005, voters had approved three $2.5million referenda. In addition, they approved a0.25% earned income tax in the general electionlater in 2005, which will produce an estimatedannual funding stream of $280,000. The EITdistributes the burden between earned income andproperty taxes. All these funds will be used topurchase conservation easements solely or jointlywith the Bucks County Agricultural LandPreservation Program. Lest it be inferred thatBedminster is an affluent community whoseresidents are trying to protect a privileged way oflife, it is important to note that the 2000 FederalCensus showed that Bedminster’s medianhousehold income was lower than Bucks County’soverall as well as all the surrounding townships.These are mostly farm families and people ofmodest means committed to the protection offaming and a rural way of life. The referendacampaigns were well organized. The public waswell educated. The four initiatives were successful.

Pg. 14

“In the end, we will conserveonly what we love. We will loveonly what we understand. Wewill understand only what weare taught.”

Baba Dioum

Part VI: The Job Well Done

Pg. 15

he protection of important landresources in a community is not asmall or easy task. But thepreservation of important lands helpsestablish a desired quality of life, not

only for current residents and businesses, but alsofor those new to the community in the comingyears. Land preservation is an investment, not anextravagant expense.

As described in this report, a land protectionprogram should incorporate a number offundamental principles:

• The method of financing must be adequate toachieve the community’s land preservationgoals and should be chosen to have minimalfinancial impact on the taxpayers.

• The provisions of Pennsylvania statutes, whichauthorize municipalities to raise tax dollars for open space and farmland preservation, must be met.

• A successful referendum campaign is one thatprovides the public with all the informationneeded to understand what lands would bepreserved, how the money would be raised, andhow the tax is likely to impact the averagehousehold. A well structured campaignincludes sufficient lead time to clearly get thesemessages into public discussion.

• Those involved in a well designed campaignlearn from the mistakes and successes thatother municipalities have experienced, but theytailor the campaign to the temperament andcapabilities of their own community.

The campaign must be defensible in response tothose who would challenge the preservation efforts.As in any investment program, land preservationmust be undertaken properly to ensure it is enteredinto wisely and, as best as possible, protected frompotential loss or degradation.

Preserved land is a long-term investment. Balancecan be achieved between new development andvalued community resources. As in any task worthdoing, it is worth doing properly. It’s only thecommunity’s future and quality of life that will be affected.

T “The purpose of conservation: The greatest good to thegreatest number of people for the longest time.”

Gifford Pinchot, U.S. Forest Service

Appendix A

ording of the ballot question can be written in either legalize, as shown on this page,or to be user friendly, as shown on following pages. Please note that the followingsample questions and ordinances have been adapted from examples provided toHeritage Conservancy by several municipalities and have not been reviewed byConservancy legal counsel. This information is not intended to provide legal advice.Municipalities should confer with their solicitors in the preparation of ballotquestions and implementing ordinances.

Ballot Question for DebtRESOLUTION NO. ________

A RESOLUTION OF THE TOWNSHIP OF ____________, ____________ COUNTY, PENNSYLVANIA, SIGNIFYING____________ TOWNSHIP’S DETERMINATION’ TO INCUR ELECTORAL DEBT; CALLING AN ELECTION FOR THEPURPOSE OF OBTAINING THE VOTERS’ ASSENT; AND APPROVING THE CONTENT AND SUBSTANTIAL FORMOF A NOTICE OF ELECTION

WHEREAS, ____________ Township, ____________ County, Pennsylvania desires to preserve open space andagricultural land in ____________ Township for the benefit of the residents of ____________ Township; and

WHEREAS, in furtherance thereof, ____________ Township desires to incur electoral debt in the amount of__________ Dollars ($_________) for the purpose of acquiring open space; for the purpose of acquiringagricultural conservation easements; for the purpose of acquiring development rights and for the purposeof acquiring land for recreation; and

WHEREAS, ____________ Township desires to call an election to obtain the voters’ assent for incurring suchdebt; and

WHEREAS, ____________ Township desires to approve the content and substantial form of a notice ofelection; and

WHEREAS, ____________ Township is authorized to incur electoral debt by the Act of July 12, 1972, P.L. 781, asamended, 53 P.S. Section 6780-101, et seq., and adopts this “desire resolution” pursuant to 53 P.S. Section6780-101;

NOW, THEREFORE, be it, and it is hereby RESOLVED by the Board of Supervisors of ____________ Township asfollows:

I. ____________ Township hereby determines that it is advisable to make an increase in the debt of____________ Township with the assent of the electors, in the amount of _____________ Dollars ($_______), tobe used to acquire open space; to acquire agricultural conservation easements; to acquire developmentrights; and to acquire land for recreation for the benefit of the residents of ____________ Township.

Pg. 16

W

Pg. 17

II. ____________ Township hereby calls an election, to be held on ___________, for the purpose of obtainingthe assent of the electors to incur the debt set forth in Section I of this Resolution.

III. ____________ Township hereby approves the following content and substantial form of notice of theelection:

“____________ Township hereby calls an election for its registered electors to be held on Tuesday,____________, to obtain the approval of the electors for ____________ Township to incur electoral debt, in theamount of ________________Dollars ($________________) for the purpose of acquiring development rights andfor the purpose of acquiring land for recreation. The estimated cost of the project is __________________Dollars ($____________________). The question to be submitted to the voters at the election shall besubstantially in the following form:

“Shall debt be authorized to be incurred as debt approved by the electors, in the amount of _______________Dollars ($_______________) for the purpose of financing the acquisition of open space; for the purpose ofacquiring agricultural conservation easements; for the purpose of acquiring development rights; and for thepurpose of acquiring land for recreation?”

YES NO

IV. ____________ Township hereby authorizes the appropriate Township officials and employees to takewhatever steps are necessary to obtain the assent of the electors to incur the debt set forth in Section Ihereof.

V. This Resolution shall be effective immediately upon its legal adoption. RESOLVED this ___ day of _____, 200_.

ATTEST:

____________ TOWNSHIP BOARD OF SUPERVISORS

Ballot Question for Earned Income Tax____________ TOWNSHIP ORDINANCE # ____

An Ordinance of the ____________ Township Board of Supervisors providing for a question to be placedbefore the voters of ____________ Township by a referendum at the general election of (date) asking whetherthe electors of ____________ Township favor the imposition of an additional Earned Income Tax at the rate of____% by ____________ Township to be used for financing the acquisition of open space; for the purpose ofacquiring forest and agricultural conservation easements; for the purpose of acquiring propertydevelopment rights; and for the purpose of acquiring recreation or historical lands. The ballot question is authorized by Act 153 of 1996. The referendum shall read as follows:

“Do you favor the imposition of an additional Earned Income Tax at the rate of ____% by ____________Township to be used for financing the acquisition of open space; for the purpose of acquiring agriculturalconservation easements and for the purpose of acquiring recreation or historic lands?”

YES or NO

Plain English Version: The ballot question asks the voters of ____________ Township whether the Township should impose anadditional Earned Income Tax at the rate of ____% on an annual basis to purchase land or interests in landfor preservation and conservation of open, undeveloped land in ____________ Township. The Townshipwould use the money to do one (1) or more of the following:

1. Acquire agricultural conservation easements. The Township could purchase agricultural conservationeasements, or participate in State or County land preservation programs that acquire agriculturalconservation easements, an agricultural conservation easement allows the landowner to retain his/herland and use it for farming and other agricultural purposes.

2. Finance the acquisition of open space. The Township could purchase undeveloped land fromlandowners in the Township in order to protect sensitive natural areas such as woodlands, stream valleysor other unique natural resources or habitats.

3. Finance the acquisition of recreation or historic land. The Township could purchase undeveloped landfrom landowners in the Township for the purpose of developing additional recreational facilities forresidents or for historic preservation purposes.

4. Acquire Property Development Rights. Under this option, a. landowner would sell the developmentrights of a property to the Township. The landowner would retain the property, but the property couldnot be developed.

A vote of “YES” to the ballot question approves the imposition of an additional Earned Income Tax at therate of ____% upon Township residents for the foregoing purposes.

ENACTED AND ORDAINED this ___ day of ___, 200_.

Sample Enabling Ordinance for DebtORDINANCE NO. _______________

AN ORDINANCE INCREASING THE INDEBTEDNESS OF ____________ TOWNSHIP, _____________ COUNTY,PENNSYLVANIA, BY THE ISSUE OF A GENERAL OBLIGATION NOTE IN THE AMOUNT OF $______________FOR THE ACQUISITION OF OPEN SPACE; FIXING THE FORM, NUMBER, DATE, INTEREST AND MATURITYTHEREOF; MAKING COVENANT FOR THE PAYMENT OF THE DEBT SERVICE ON THE NOTE; PROVIDING FOR

Pg. 18

Pg. 19

THE FILING OF THE REQUIRED DOCUMENTS; PROVIDING FOR THE APPOINTMENT OF A SINKING FUNDDEPOSITORY FOR THIS NOTE; AND AUTHORIZING EXECUTION, SALE AND DELIVERY THEREOF.

WHEREAS, on ___________________, the electors of ____________ Township approved the incurrence, by____________ Township, _____________ County, Pennsylvania, of $____________ in electoral debt for thepurpose of financing the acquisition of open space; and

WHEREAS, ____________ Township desires to incur $______________ in electoral debt in order to pursue theacquisition of open space; and

WHEREAS, the proposed increase of debt, together with its nonelectoral indebtedness and its lease rentalindebtedness presently outstanding, will not cause the limitations of ____________ Township’s debtincurring power, pursuant to constitutional and statutory authority, to be exceeded;

NOW, THEREFORE, be it ORDAINED and ENACTED by the Board of Supervisors of ____________ Township,________________ County, Pennsylvania, and it is hereby ordained and enacted by the authority of same asfollows:

SECTION 1. That the aggregate principal amount of the Note of ____________ Township proposed to beissued is $________________ same to be issued for the foregoing purposes and same to be incurred aselectoral debt.

SECTION 2. The period of useful life of the improvements for which this obligation is to be issued isestimated to be in excess of ____ years.

SECTION 3. Said indebtedness shall be evidenced by one general obligation Note, in fully registered form,in the sum of $________________ dated and bearing interest from the earliest date of possible issue of saidNote under the statutory time requirements as set forth in the Act of General Assembly of theCommonwealth of Pennsylvania approved the 28th day of April, 1978, being Act 52 of 1978 Session, at therate of interest of _______% [insert terms] until paid.

____________ Township reserves the right to anticipate any or all installments of principal or any payment ofinterest at any time prior to the respective payment dates thereof, without notice or penalty. The principaland interest of said Note shall be payable at the office of the sinking fund depository selected for the Noteas hereinafter provided,

SECTION 4. The said Note is hereby declared to be a general obligation of ____________ Township.____________ Township hereby covenants that it shall include the amount of debt service on the Note foreach fiscal year in which such sums are payable in its budget for that year; shall appropriate such amountsto the payment of such debt service; and shall duly and punctually pay or cause to be paid the principal ofthe Note and the interest thereon at the dates and places and in the manner stated in the Note according tothe true intent and meaning thereof, and for such proper budgeting, appropriation, and payment, the fullfaith, credit and taxing power of ____________ Township is hereby irrevocably pledged.

The amounts which ____________ Township hereby covenants to pay in each of the following fiscal years onthe basis of an interest rate of ____% per annum [insert terms] are as set forth on Exhibit “A” hereto.

SECTION 5. The form of said Note shall be substantially as is set forth on Exhibit “B” hereto.

SECTION 6. The said Note shall be executed in the name and under the corporate seal of ____________Township by the Chairman and Vice Chairman and attested to by the Secretary. The Treasurer is herebyauthorized and directed to deliver said Note to the purchaser, and receive payment therefore on behalf of____________ Township. The Chairman and Secretary of ____________ Township are authorized and directedto prepare, verify and file the debt statement required by Section 410 of Act 52 of 1978, and to take othernecessary action, including, if necessary or desirable, any statements required to qualify any portion of thedebt from the appropriate debt limit as self-liquidating or subsidized debt.

SECTION 7. [Name of institution] is hereby designated as the Sinking Fund Depository for the obligationherein authorized, and there is hereby created and established a Sinking Fund, to be known as “SinkingFund 2002 General Obligation Note” for the payment of the principal and interest thereon which shall bedeposited into the Sinking Fund no later than the date upon which the same becomes due and payable.The Treasurer shall deposit into the Sinking Fund, which shall be maintained until such obligation is paidin full, sufficient amounts for payment of principal and interest on the obligation no later than the dateupon which such payments shall become due. The Sinking Fund Depository shall, as and when saidpayments are due, without further action by ____________ Township withdraw available monies in theSinking Fund and apply said monies to payment of the principal of and interest on the obligation.

SECTION 8. The Chairman and Secretary of ____________ Township are hereby authorized to contract with[name of institution] for its services as Sinking Fund Depository for the Note and paying agent for the same.

SECTION 9. In compliance with Section 702 of Act 52 of 1978, the members of Board of Supervisors havedetermined that a private sale by negotiation rather than public sale is in the best interest of ____________Township. Therefore, the general obligation Note in the amount of $________, herein authorized to be issuedand sold is hereby awarded and sold to [Underwriter] in accordance with its proposal to purchase the saidNote at par; provided the said Note is dated the date of delivery thereof to [Underwriter] and is in the formset forth in Section 5 of this Ordinance; and further provided that the proceedings have been approved bythe Department of Community and Economic Development if such approval is required under theprovisions of the Act.

SECTION 10. The action of the proper officers and the advertising of a summary of this Ordinance asrequired by law in [newspaper where public notice was printed], a newspaper of general circulation, isratified and confirmed. The advertisement in said paper of the enactment of the ordinance is herebydirected within fifteen (15) days following the day of final enactment.

SECTION 11. All ordinances or parts of ordinances not in accord with this Ordinance are hereby repealedinsofar as they conflict herewith.

Pg. 20

Pg. 21

ORDAINED and ENACTED this ____ day of ____, 200_.

ATTEST:

____________ TOWNSHIP B0ARD OF SUPERVISORS

Sample Enabling Ordinance for Earned Income TaxORDINANCE NO. _______

AN ORDINANCE OF THE TOWNSHIP OF __________ IMPOSING A TAX ON EARNED INCOME AND NET PROFITSRECEIVED OR EARNED BY RESIDENTS OF __________ TOWNSHIP AND BY NONRESIDENTS FOR WORK DONEOR SERVICES PERFORMED THEREIN, AT THE RATE OF .__% SPECIFICALLY FOR THE PURPOSE OF LANDPRESERVATION PURSUANT TO ACT 153 OF 1996, THE OPEN SPACE LANDS ACT

The Board of Supervisors of __________ Township hereby enacts and ordains:

Section 1. Incorporation of Statutes. The provisions of the Open Space Lands Act, Act 153 of 1996, 32 P.S..5001 et. seq., as hereafter amended, supplemented, modified or reenacted by the 1965, 53 P.S. 6901-24(1982), as hereafter amended, supplemented, modified or reenacted by the General Assembly ofPennsylvania, are incorporated herein by reference thereto; except to the extent that options are providedin said Section 6913, this ordinance designates the option selected, and except as and where hereinafterspecifically provided otherwise.

Section 2. Imposition of Tax.A. A tax for the purpose of retiring the indebtedness in purchasing interest in real property and for makingadditional acquisitions of real property for the purpose of securing open space pursuant to the Open SpaceLands Act, Act 153 of 1996, 32 P.S. 5001, et. seq., of .___% is hereby imposed on:

(1) salaries, wages, commissions and other compensation earned or paid on or after January 1, 200_ byresidents of __________ Township; and on

(2) the net profits earned on or after January 1, 200_ of businesses, professions or other activities conductedby such residents.

Section 3. Declarations, Returns and Payment of Tax.A. Every taxpayer whose net profits are subject to the tax imposed by this ordinance shall file a declarationof their net profits for the current year and shall pay the tax due thereon in annual installment, all asprovided in Section 6913,III.A.(1)(I) of the Local Tax Enabling Act, or estimated net profits for the currentyear and shall pay the tax due thereon in quarterly installments, all as provided in Section 6913, III. A. (1) (ii)of the Local Tax Enabling Act.

B. Every taxpayer whose earnings are subject to the tax imposed by this ordinance shall make and file finalreturns and pay the balance of the tax due, as provided in Section 6913, III.B. of the Local Tax Enabling Act.

C. Every taxpayer whose earnings are not subject to collection at the source, shall file quarterly returns andshall pay quarter-annually the amount of tax shown as due on such returns all as provided in Section 6913,III.B.(2) of the Local Tax Enabling Act.

D. The officer is hereby authorized to provide by regulation, subject to the approval of the __________Township Board of Supervisors, that the return of an employer or employers, showing the amount of taxdeducted by said employer or employers from the salaries, wages or commissions of any employee who is aresident of ______ Township, and paid by him or them to the officer shall be accepted as the return requiredof any employee whose sole income, subject to the tax or taxes under this ordinance, is such salary, wagesor commissions.

Section 4. Collection at Source. Every employer having an office, factory, workshop, branch, warehouse, orother place of business within __________ Township who employs one or more persons, other than domesticservants, for a salary, wage, commission or other compensation, shall register with the officer, deduct thetax imposed by this ordinance on the earned income of their employee or employees who are residents of______ Township and shall make and file quarterly returns and final returns and pay quarterly to the officerthe amount of taxes deducted, all as provided in Section 6913, IV. of the Local Tax Enabling Act.

Section 5. Administration. The earned income tax officer shall be the same person or corporation appointed by the Board of Supervisors of __________ Township to collect the existing general revenue earned income tax.

Section 6. Interest and Penalties for Late Payment. If for any reason the tax is not paid when due interestat the rate of six percent (6%) per annum on the amount of said tax, and an additional penalty of one-halfof one percent (1/2%) of the amount of the unpaid tax for each month or fraction thereof in which the taxremains unpaid, shall be added and collected. Where suit is brought for recovery of any such tax, theperson liable therefore shall, in addition, be liable for the costs of collection and the interest and penaltiesherein imposed.

Section 7. Penalties for Violations.A. Any person who fails, neglects or refuses to make any declaration or return required by this ordinance,any employer who fails, neglects or refuses to register or to pay the tax deducted from his employees, orfails, neglects, or refuses to deduct or withhold the tax from his employees, any person who refuses topermit the officer or any agent designated by him to examine his books, records, and papers and anyperson who knowingly makes any incomplete, false or fraudulent return, or attempts to do anythingwhatsoever to avoid the full disclosure of the amount of their net profits or earned income in order to avoidthe payment of the whole or any part of the tax imposed by this ordinance, shall upon conviction thereforebefore any district justice, or court of competent jurisdiction, be sentenced to pay a fine of not more than

Pg. 22

Pg. 23

five hundred dollars ($500.00) for each offense, and costs, and in default of payment, to be imprisoned for aperiod not exceeding thirty (30) days.

B. Any person who divulges any information, which is confidential under the provisions of this ordinance,shall, upon conviction therefore, before any district justice or court of competent jurisdiction, be sentencedto pay a fine of not more than five hundred dollars ($500.00) for each offense, and costs, and in default ofpayment, to be imprisoned for a period not exceeding thirty (30) days.

C. The penalties imposed under this section shall be in addition to any other penalty imposed by any othersection of this or any other ordinance.

D. The failure of any person to receive or procure funds required for making the declaration or returnsrequired by this ordinance shall not excuse him or her from making such declaration or return.

Section 8. Repealer/Interpretation. All ordinances or parts of ordinances which are inconsistent herewithare hereby repealed, except that this Ordinance shall be construed as a supplement to the existingOrdinance ___ of __________ Township proposing an additional Earned Income Tax for open space purposes.

Section 9. Severability. If any sentence, clause, section or part of this ordinance is for any reason found tobe unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall not affect orimpair any other remaining provisions, sentences, clauses, sections, or parts of this ordinance. It is herebydeclared as the intent of the Board of Supervisors of __________ Township that this ordinance would havebeen adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not beenincluded therein.

Section 10. Effective Date. This ordinance shall become effective January 1, 200_, and it shall continue on acalendar year basis, thereafter, without annual reenactment.

ENACTED AND ORDAINED this ___ day of ________, 200_, by the Board of Supervisors of the Township of __________.

__________ TOWNSHIP BOARD OF SUPERVISORS

Appendix B

Pg. 24

OR

GAN

IZAT

ION

EDU

CAT

ION

ACTI

ON

*Thi

s sa

mpl

e tim

e lin

e is

bas

ed o

n se

ven

mon

ths.

How

ever

, a lo

nger

cam

paig

n pe

riod

is re

com

men

ded.

CEL

EBR

ATIO

N,

IMPL

EMEN

TATI

ON

,C

ON

TIN

UATI

ON

STEP

STI

ME

LIN

E C

OU

NT

DO

WN

IN M

ON

THS

Sa

mpl

e C

am

paig

n C

ale

nd

ar

for

an

Ope

n S

pace

Ref

eren

du

m

Adop

t Ope

nSp

ace

Plan

Set c

ampa

ign

goal

s

PRE-

CAM

PAIG

NKI

CKO

FF7

65

POST

ELE

CTI

ON

12

34

Form

Pol

itica

l Act

ion

Com

mitt

eeIn

terv

iew

key

peo

ple

in c

omm

unity

Org

anize

cam

paig

nco

mm

ittee

Coo

rdin

ate

mes

sage

with

adj

oini

ngco

mm

uniti

es w

ithsi

mila

r ref

eren

daSo

licito

r to

help

prep

are

mea

sure

wor

ding

Dis

cuss

lega

lm

atte

rs

with

sol

icito

rEn

list v

olun

teer

s

Solic

it en

dors

emen

ts

from

sch

ool b

oard

,bo

th p

oliti

cal p

artie

s,

com

mun

ity le

ader

s

Rec

ruit

loca

lch

ampi

on

Dev

elop

bud

get,

sche

dule

,re

spon

sibi

litie

s,st

rate

gies

Rai

se fu

nds

Rai

se fu

nds

Rai

se fu

nds

Rai

se fu

nds

Rai

se fu

nds

Iden

tify

fund

ing

sour

ces

Rai

se fu

nds

Intro

duce

the

conc

ept t

o m

unic

ipal

offic

ials

and

hire

prof

essi

onal

hel

p

Hol

d w

orks

hops

with

land

owne

rsH

old

publ

icm

eetin

gH

old

publ

icm

eetin

gH

old

publ

icm

eetin

gAr

rang

e pu

blic

mee

tings

/gen

eral

publ

ic &

focu

sgr

oups

Begi

n di

alog

with

land

owne

rs &

farm

ers

Res

olve

acc

epta

ble

finan

cing

met

hods

w

ith e

lect

ed o

ffici

als

Dev

elop

par

ticip

atio

nof

sup

port

grou

psPr

ovid

e in

form

atio

nto

land

owne

rs

Dis

tribu

te s

urve

yPr

epar

e su

rvey

Anal

yze

surv

eyre

spon

ses

& us

e in

cam

paig

n m

ater

ial

Hel

p la

ndow

ners

with

appl

icat

ions

for l

and

pres

erva

tion

Keep

the

gene

ral

publ

ic in

form

ed o

fpr

ogre

ss

Send

last

info

rmat

ion

piec

esSe

nd in

form

atio

npi

eces

Send

info

rmat

ion

piec

esH

ave

mat

eria

l prin

ted

Prep

are

cam

paig

n m

ater

ial

Pres

s re

leas

es o

nsu

cces

sful

pro

ject

sD

istri

bute

yar

d si

gns

Prep

are

cost

of

com

mun

ity s

ervi

ces

or s

imila

r stu

dies

Erec

t sig

ns o

npr

eser

ved

prop

ertie

sD

evel

op w

ebsi

tePr

epar

e op

en s

pace

succ

ess

stor

ies

Fina

l med

ia p

ress

!C

ultiv

ate

the

pres

sIn

itial

med

ia c

onta

cts

to te

ll th

e st

ory

Iden

tify

and

deve

lop

med

ia c

onta

cts

Pres

s th

e m

edia

for s

uppo

rting

sto

ries

Than

k th

e pu

blic

for a

suc

cess

ful

refe

rend

um

Activ

ate

all n

etw

orks

with

sup

porti

ngor

gani

zatio

nsG

over

ning

bod

y ad

opts

bal

lot q

uest

ion

and

files

with

the

coun

ty b

oard

of e

lect

ions

(13

Tues

days

in a

dvan

ce o

f tax

mea

sure

san

d 45

day

s fo

r deb

t que

stio

ns)

Activ

ate

phon

e ba

nks

Gov

erni

ng b

ody

enac

ts im

plem

entin

gor

dina

nces

Hav

e re

pres

enta

tives

& in

form

atio

n ki

osks

at p

ollin

g pl

aces

Ackn

owle

dge

wor

k of

vol

unte

ers

& su

ppor

ters

E L E C T I O N

D A Y

Acknowledgements

Heritage Conservancy is a non-profit organization dedicated to preserving our natural andhistoric heritage. We are grateful to The Trust for Public Land and the Commonwealth ofPennsylvania, Department of Conservation and Natural Resources (DCNR) and the WilliamPenn Foundation whose support made this publication possible.

v2/012008/2000

www.heritageconservancy.org

85 Old Dublin Pike

Doylestown, PA 18901

(215) 345-7020