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<!DOCTYPE html>
<html>
<!--
Copyright 2021-2022 Colin Dean
Some rights reserved. See LICENSE.md for details.
-->
<head>
<meta name="viewport" content="width=device-width, initial-scale=1">
<meta charset="utf-8" />
<meta name="description" content="This calculator examines a few tax change scenarios should Pittsburgh annex Wilkinsburg. Find how how your taxes would change using this calculator.">
<title>Wilkinsburg/Pittsburgh Annexation/Merger Tax Calculator</title>
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</head>
<body>
<h1>Calculate your tax difference if Pittsburgh annexes Wilkinsburg</h1>
<form id="form">
<div>
<label for="income">Your Yearly <dfn title="Your total earned income, including wages, for yourself and a spouse, if you have one">Household Earned Income</dfn>, no commas</label>
<input name="income" id="income" placeholder="37649" type="number" min="0" step="1"/>
<label for="other">or use hourly rate</label>
<input name="hourly" id="hourly" type="number" min="0" step="0.01"/>
<ul id="wage-helpers">
<li>quick input <dfn title="40 hours per week, 52 weeks per year">full time</dfn> at</li>
<li class="rate"><button>7.25</button></li>
<li class="rate"><button>10</button></li>
<li class="rate"><button>15</button></li>
</ul>
<details class="instructions">
<summary>What is earned income?</summary>
<p>
If you have your latest Wilkinsburg tax return, enter the value on Line 8.
You could also use the number in Box 18 from your most recent IRS W-2.
If you have your latest IRS 1040 tax return, enter your Adjusted Gross Income (Line 11),
but note that it is different, generally higher, than what Wilkinsburg taxes.
</p>
<p>
If you have neither, you can estimate.
Only consider taxable income and wages you get from working for someone else, yourself or from a business you own.
Exclude
"Pay you got for work when you were an inmate in a penal institution,
Interest and dividends,
Pensions or annuities,
Social Security,
Unemployment benefits,
Alimony, and
Child support."
See <a target="_blank" href="https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/earned-income-and-earned-income-tax-credit-eitc-tables"
>IRS earned income definition</a> for more information.
</p>
</details>
</div>
<div>
<label for="property">Your House's Assessed Value (or enter <code>0</code> if you rent)</label>
<input name="property" id="property" placeholder="33200" type="number" min="0" step="1"/>
<details class="instructions">
<summary>How can I determine my assessed value?</summary>
<p>
<a href="http://www2.alleghenycounty.us/RealEstate/Default.aspx" target="_blank">Look it up on the county website</a>.
You'll want the "Total value" under the current year's "County Assessed Value".
Note that this is not your <i>fair market value</i> or any <i>appraised value</i>!
Your assessed value rarely changes:
only in a county-wide reassessment (last in 2012)
or a purchase or major improvement reassessment (generally within a year after either).
</p>
</details>
</div>
<button type="submit" name="calculate" id="calculate">Calculate</button>
<span class="p-tti quick-result"></span>
</form>
<table>
<thead>
<tr>
<td>Tax</td>
<td>Wilkinsburg (present)</td>
<td>Pittsburgh & Pittsburgh SD (annexation)</td>
<td>Increase versus present</td>
<td>Wilkinsburg, Pittsburgh SD (school district merger only)</td>
<td>Increase versus present</td>
</tr>
</thead>
<tbody>
<tr>
<td>Earned Income Tax</td>
<td class="w-eit"></td>
<td class="p-eit"></td>
<td class="p-eiti"></td>
<td class="sch-eit"></td>
<td class="sch-eiti"></td>
</tr>
<tr>
<td>Municipal Real Estate Property Tax</td>
<td class="w-ret"></td>
<td class="p-ret"></td>
<td class="p-reti"></td>
<td class="sch-ret"></td>
<td class="sch-reti"></td>
</tr>
<tr>
<td>School Property Tax</td>
<td class="w-sdt"></td>
<td class="p-sdt"></td>
<td class="p-sdti"></td>
<td class="sch-sdt"></td>
<td class="sch-sdti"></td>
</tr>
<tr>
<td>Allegheny County Real Estate Tax</td>
<td class="c-ret"></td>
<td class="c-ret"></td>
<td class="c-reti"></td>
<td class="c-ret"></td>
<td class="c-reti"></td>
</tr>
<tr class="highlight">
<td>Total Yearly Tax</td>
<td class="w-tt"></td>
<td class="p-tt"></td>
<td class="p-tti"></td>
<td class="sch-tt"></td>
<td class="sch-tti"></td>
</tr>
</tbody>
</table>
<button id="toggle-sch" title="Show the case if only the schools merge">"School Merger Only" Scenario <span class="sch-tt"></span> - Click to show in table</button>
<h2>Quick Take</h2>
<p>
Homeowners: if your earned income is greater than 97.2% of your property assessment,
you will pay more tax as a Pittsburgh resident than as a Wilkinsburg resident.
Someone with Wilkinsburg's March 2022 median residential property assessment of $33,200 and 2020 median
household earned income of $37,649 would pay approximately $107.57 more tax yearly.
</p>
<p>
Renters: all renters will pay more tax as Pittsburgh residents.
It would be unprecedented for Pittsburgh City Council to order landlords to lower
rents relative to how much less property tax the landlord is paying.
According to the US Census Bureau, 65% of Wilkinsburg residents are renters.
</p>
<h2>Scenario Descriptions</h2>
<dl>
<dt>Wilkinsburg</dt>
<dd>
Your current taxation as a Wilkinsburg resident,
and what your taxation would be going forward if no annexation occurs.
</dd>
<dt>Pittsburgh & Pittsburgh SD (annexation)</dt>
<dd>
This would be your estimated taxation as a Pittsburgh resident,
should Pittsburgh annex Wilkinsburg and make no changes to tax rates in the process
<em>and</em> the Wilkinsburg and Pittsburgh school districts merge.
</dd>
<dt>Wilkinsburg, Pittsburgh SD (school district merger only)</dt>
<dd>
This would be your estimated taxation should Pittsburgh
<em>not</em> annex Wilkinsburg but the school districts <em>do</em> merge or
Wilkinsburg SD is simply dissolved.
The Pittsburgh SD imposes a tax on incomes in addition to property tax.
The <a href="https://en.wikipedia.org/wiki/Mount_Oliver,_Pennsylvania#Taxation">Borough of Mt. Oliver</a> uses Pittsburgh SD in this way.
</dd>
</dl>
<h2>Scenario Notes</h2>
<h3>Other Tax-Like Fees and Municipal Services</h3>
<p>This calculator does not account for any changes to the following:</p>
<ul>
<li>
A $200 municipal services fee for Wilkinsburg property owners paid yearly to Turtle Creek Valley Council of Governments for refuse collection.
City of Pittsburgh does not charge a fee for this service; it is assumed included as a part of city taxes.
</li>
<li>
Any changes to water and sewage bills.
Wilkinsburg-Penn Joint Water Authority is separate from the Pittsburgh Water and Sewer Authority.
I speculate that it is unlikely that these two entities would merge, but I know that such would be a separate merger process.
</li>
<li>
The City of Pittsburgh has a higher realty transfer tax (RTT) than Wilkinsburg. This increases the cost of purchasing a home.
It stands at 5% and may be the highest in the country, according to <a href="https://taxnews.ey.com/news/2018-0396-city-of-pittsburgh-increases-realty-transfer-tax-rate">this E&Y report</a>. The <a href="https://www.alleghenycounty.us/real-estate/realty-transfer-tax-municipality-rates.aspx">Allegheny County Realty Transfer Tax database</a> lists Wilkinsburg as 0.5% each to Wilkinsburg borough and Wilkinsburg SD (1% total) in addition to the 1% that goes to the Commonwealth of Pennsylvania for a total of 2% RTT. The same database shows 3% to the City of Pittsburgh and 1% to the Pittsburgh SD. RTT is paid by the purchaser as a part of closing costs. As a result, it would become more expensive to purchase property in Wilkinsburg, paying $3,000 more per $100,000.
</li>
</ul>
<h3>Annexation and Merger Procedures</h3>
<p>
It is important to understand that the annexation of the municipality
automatically merges the school districts because of Pittsburgh's size under state law.
The school districts could merge separately but would require the approval of the State Board of Education.
More details follow.
</p>
<h4>Municipalities</h4>
<p>
Per <a href="https://codes.findlaw.com/pa/title-53-ps-municipal-and-quasimunicipal-corporations/pa-st-sect-53-13301.html"
title="Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 13301. Consent of voters of political subdivision annexed"
>PA Title 53 Part I Ch. 4 § 13301</a>, as well as much of the rest of
<a href="https://codes.findlaw.com/pa/title-53-ps-municipal-and-quasimunicipal-corporations/"
title="Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations"
>PA 53 Part I Ch. 4 § 171-181</a>the procedure is approximately as follows.
Following the collection, validation, and court acceptance of valid signatures within a three-month period
of 5% of the Wilkinsburg registered voters
(<a href="https://codes.findlaw.com/pa/title-53-ps-municipal-and-quasimunicipal-corporations/pa-st-sect-53-171.html"
title="Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 171. Annexation of adjacent municipality; petition to quarter sessions"
>PA 53 Part I Ch. 4 § 171</a>)
or 20% "of the highest number of votes cast for any office at the last preceding general election"
(<a href="https://codes.findlaw.com/pa/title-53-ps-municipal-and-quasimunicipal-corporations/pa-st-sect-53-30251.html"
title="Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 30251. Annexation of boroughs and townships; petition to court of quarter sessions"
>PA 53 Part I Ch. 4 § 30251</a>),
the <b>City of Pittsburgh council</b> would have to approve the petition/referendum by simple majority vote before
<b>Wilkinsburg voters</b> would vote on annexation through a ballot question referendum
at an election at least 60 days after the acceptance of the petition and approval by City council.
If it passes, the procedure is
<i>(to be researched —
only 11 of 16 annexation and three of 21 consolidation proposals statewide between 1975–2014 have succeeded,
most were townships and boroughs merging;
see
<a
href="https://whyy.org/articles/mergers-and-consolidations-how-municipalities-change-boundaries/"
title="Municipal mergers and consolidations: solution for distressed municipalities?"
>this WHYY article</a>)</i>.
If the referendum fails, it cannot be revisited for five years.
</p>
<p>
City of Pittsburgh voters do not have a direct, popular voice in the matter.
Borough of Wilkinsburg council may have limited power to intercede.
If Borough council supported the annexation, it could vote to send the question to referendum.
In any case, a public referendum of Wilkinsburg voters is required for the annexation to occur.
</p>
<h4>School Districts</h4>
<p>
Per
<a href="https://codes.findlaw.com/pa/title-24-ps-education/pa-st-sect-24-2-229.html">PA Title 24 § 2-229</a>,
the school districts would merge immediately upon annexation.
Statues indicate that <a
href="https://codes.findlaw.com/pa/title-24-ps-education/pa-st-sect-24-2-229.html"
title="Pennsylvania Statutes Title 24 P.S. Education § 2-229. Annexation to district of first class or first class A"
>annexation of the territory of a 2nd, 3rd, or 4th class school district
by a city with a 1st class school district may force combination immediately upon annexation</a>.
The annexing school district <em>may</em>
<a href="https://codes.findlaw.com/pa/title-24-ps-education/pa-st-sect-24-2-230.html"
title="Pennsylvania Statutes Title 24 P.S. Education § 2-230. Approval of contracts and changes after vote for annexation"
>takes over contracting duties immediately</a>.
According to
<a href="https://www.legis.state.pa.us/cfdocs/legis/LI/uconsCheck.cfm?txtType=HTM&yr=1949&sessInd=0&smthLwInd=0&act=14&chpt=2&sctn=2&subsctn=0"
title="PA Public School Code Act 14 of 1949 § 2-202"
>PA Act 14</a>, Pittsburgh SD is considered 1st class "A" by its population and Wilkinsburg is considered 3rd class.
</p>
<p>
However, the <b>school districts</b> could merge independent of the municipalities, according to
<a
href="https://codes.findlaw.com/pa/title-24-ps-education/pa-st-sect-24-2-224.html"
title="Pennsylvania Statutes Title 24 P.S. Education § 2-224. Combination of school districts"
>current PA law</a>.
<b>Both school boards</b> would each have to approve and <b>the State Board of Education</b> would then have to approve.
</p>
<h2>Other fees</h2>
<p>There are a variety of other fee differences between the municipalities.</p>
<h3>Dog Licensing</h3>
<p>
Pennsylvania law requires all licensing for all dogs and requires re-licensing those dogs when moving
between jurisdictions with different systems. This generally means between counties.
While Wilkinsburg participates in Allegheny County's combined dog licensing system, Pittsburgh does not.
It is unclear if re-registration would be required and if any fees would be assessed as a result of that.
The rates and structures are different.
<p>
<table>
<thead>
<tr>
<td>Terms</td>
<td>Wilkinsburg (Allegheny County)</td>
<td>Pittsburgh</td>
</tr>
</thead>
<tbody>
<tr>
<td>Lifetime</td>
<td>
<ul>
<li>Regular license
<ul>
<li>$51.50 intact</li>
<li>$31.50 desexed</li>
</ul>
</li>
<li>Person with disability or senior citizen
<ul>
<li>$31.50 intact</li>
<li>$21.50 desexed</li>
</ul>
</li>
</ul>
</td>
<td>Not available</td>
</tr>
<tr>
<td>Twelve year</td>
<td>Not available</td>
<td>
<ul>
<li>$175.00 intact</li>
<li>$75.00 desexed</li>
</ul>
</td>
</tr>
<tr>
<td>One year</td>
<td>
<ul>
<li>Regular license
<ul>
<li>$8.50 intact</li>
<li>$6.50 desexed</li>
</ul>
</li>
<li>Person with disability or senior citizen
<ul>
<li>$6.50 intact</li>
<li>$4.50 desexed</li>
</ul>
</li>
</ul>
</td>
<td>
<ul>
<li>$20.00 intact</li>
<li>$10.00 desexed</li>
</ul>
</td>
</tr>
</tbody>
</table>
<p>
<b>Analysis.</b>
Pittsburgh dog licensing is unfriendly to canine breeders and people whose breeds may live longer than 12 years.
Someone residing in Pittsburgh can expect to pay up to $100 for a long-lived, desexed (spayed/neutered) dog license while AC would pay only $31.50 for it.
</p>
<p>Sources:
<a href="https://apps.pittsburghpa.gov/redtail/images/17503_2022FEESCHEDULE-OTHER.pdf">Pittsburgh 2022 Fee Schedule</a>,
<a href="https://alleghenycountytreasurer.us/wp-content/uploads/2018/10/Regular-Dog-License-Application.pdf">Allegheny County yearly dog license application</a>,
<a href="https://alleghenycountytreasurer.us/wp-content/uploads/2018/10/Lifetime-Dog-License-Application.pdf">Allegheny County lifetime dog license application</a>.
Pittsburgh also has a three-year license omitted for brevity.
</p>
<h2>Other notes</h2>
<p>
Income tax rates are verifiable on the <a href="http://munstats.pa.gov/Public/FindLocalTax.aspx">PA DCED Withholding Rates lookup service</a>.
Property tax rates are verifiable on the <a href="https://alleghenycountytreasurer.us/real-estate-tax/local-and-school-district-tax-millage/"
>Allegheny County Treasurer Local and School District Tax lookup service</a>, when updated (it is often behind by several weeks).
</p>
<p>
Looking for a quick way to <strong>lower your property tax</strong> for your primary residence by a little?
Check out the <a href="https://www.alleghenycounty.us/real-estate/abatements-exemptions/act-50/act-50-faqs.aspx">Homestead/Farmstead Property Tax Relief</a>.
<a href="https://www.alleghenycounty.us/real-estate/abatements-exemptions/act-50/act-50-application-process.aspx">Read about the application process</a>
and follow the instructions to reduce your primary residence's assessed value.
You can take advantage of this program anywhere in Pennsylvania via your county -- the links in this paragraph are directly to Allegheny County resources.
You can also enroll in the <a href="https://www.revenue.pa.gov/IncentivesCreditsPrograms/PropertyTaxRentRebateProgram/Pages/default.aspx"
>PA Property Tax/Rent Rebate program for seniors over 65, widows and widowers over 50, and anyone with disabilities over 18</a>
whose income does not exceed program limits.
There may be other tax reduction programs available, so contact the borough finance department for more information.
</p>
<p>Found a problem? Report it <a href="https://github.com/colindean/wilkinsburg_pittsburgh_merger_analysis/issues/new">here</a>.</p>
<p>Want to make this look better or verify the rates? The code is <a href="https://github.com/colindean/wilkinsburg_pittsburgh_merger_analysis/blob/main/calculator.html">here</a>.</p>
<p><a href="./">Back to more information</a></p>
<h2 id="changelog">Changelog</h2>
<ul>
<li>
2022
<ul>
<li><p>
<time datetime="2022-07-23">July 23</time>: The quick take section data now reflects the
lower school real estate tax. The 107.2% benchmark is now 97.2%, so even more Wilkinsburgers
will pay more in tax as Pittsburghers than previously thought.
</p></li>
<li><p>
<time datetime="2022-06-30">June 30</time>: The calculator was updated to reflect the
2022-2023 Wilkinsburg SD school real estate tax reduction to 24.5 mills,
approved at the <time datetime="2021-06-29">June 29</time> board meeting.
</p></li>
<li><p>
<time datetime="2022-06-15">June 15</time>: I fixed a bug caused the school-merger-only "Increase versus present" column to be shown instead of the Pittsburgh-only scenario when loading the page.
This was catchable because of the addition of the Pittsburgh-only total amount next to the calculate button, but still confusing and definitely a bug.
</p>
</li>
<li><p>
<time datetime="2022-05-17">May 17</time>: The school-merger-only scenario is now hidden by default as it complicates the now mobile-friendly calculator.
</p></li>
<li><p>
<time datetime="2022-04-23">April 23</time>: The mean assessment and median household income have been adjusted to align with the most recent data for each: March 2022 and 2020 ACS, respectively. This new data actually demonstrates an <em>increase</em> in the gravity of the tax increase on a Wilkinsburg homeowner at the medians: a 36% increase in the increase, from approximately $30 to approximately $41. Also, the calculator now uses the placeholder values that are the medians for each if no data is entered. Also, the help text directs the user to their latest Wilkinsburg tax return for greatest accuracy, as federal IRS 1040 Adjusted Gross Income is different from what Wilkinsburg includes in earned income. Beware of tax calculators that make this mistake!</p>
</li>
<li><p>
<time datetime="2022-04-18">April 18</time>: The calculator got a light visual update. Notably, it shows
the delta right by the calculate button instead of relying on the user to find it in the table below.
</p></li>
<li><p>
<time datetime="2022-03-27">March 27</time>: The calculator clarifies earned income,
directs users to their W-2 for it, and adds the 107.2% magic number explanation and dog licensing section.
</p></li>
</ul>
</li>
<li>
2021
<ul>
<li><p>
<time datetime="2021-12-27">December 27</time>: By popular request, the calculator now features a line for Allegheny County Real Estate Tax of 4.73 mills and the total
now includes that tax, as well.
Also, the rounding of the figures was tuned to cents instead of dollars as some users see a difference between the WCDC calculator and this
and think that one or the other is wrong when they're both right!
Also, the WilkinsburgMerger.org calculator has not yet been updated to reflect the PPS tax increase, so calculations will not match until they do so.
</p></li>
<li><p>
<time datetime="2021-12-23">December 23</time>: Pittsburgh Public Schools raised the school property tax to 10.25 mills from 9.95 mills, as reported by
<a href="https://www.post-gazette.com/news/education/2021/12/22/Pittsburgh-Public-Schools-board-tax-increase-vote-PPS-district-2022-budget/stories/202112210105">Post-Gazette</a>
and as <a href="https://go.boarddocs.com/pa/pghboe/Board.nsf/files/C9KMVU5CE971/$file/Real%20Property%20Tax%20Levies%20(2022)%20(10.25%20mills).pdf">written in the resolution</a>.
The calculator has been adjusted accordingly.
</p></li>
<li><p>
<time datetime="2021-12-13">December 13</time>: Wilkinsburg CDC launched
<a href="https://wilkinsburgmerger.org/calculator/">its own calculator</a>,
the <a
href="https://wilkinsburgmerger.org/wp-content/themes/burg2burgh/js/taxCalculator.js">math of which</a>
I've verified as accurate as of 2021-12-13 15:41 with
<abbr title="949c65525095634b4ae3cd23d7ff820c532d86b43e343cdb309a023028a92b7f">sha256:949c6552</abbr>.
Our displayed numbers disagree by a dollar or so, as I've chosen to round to the nearest
dollar for display purposes since I find that easier to do headmath when the cents don't matter much.
The WCDC calculator does show how much more or less the user will pay, but it does not easily afford a good/bad signal
as this calculator does.
</p></li>
<li><p>
<time datetime="2021-12-11">December 11</time>: I'm aware that the Pittsburgh SD may raise its taxes, according to
<a href="https://www.post-gazette.com/news/education/2021/12/09/Pittsburgh-Public-Schools-board-consider-property-tax-increase/stories/202112080166"
>Pittsburgh Public Schools board may consider property tax increase</a>, published in the Post-Gazette.
I will adjust the calculator upon any rate change that I hear about.
</p></li>
<li><p>
<time datetime="2021-11-19">November 19</time>: I removed the "Pittsburgh, Wilkinsburg SD (no school district merger)" scenario from the calculator and graphs
Per
<a href="https://codes.findlaw.com/pa/title-24-ps-education/pa-st-sect-24-2-229.html">PA Title 24 § 2-229</a>, which indicates that the school districts would merge
immediately upon annexation, this scenario is legally impossible so it's not worth considering anymore.
This estimated taxation if Pittsburgh annexed Wilkinsburg,
but the school districts <em>didn't not merge</em> or delay merging with no adjustment to school tax rates.
</li></p>
<li><p>
<time datetime="2021-11-18">November 18</time>: The calculator now includes the City of Pittsburgh
<a href="https://pittsburghpa.gov/finance/tax-faqs#36">library tax</a> of 0.25 mills in
real estate tax calculations. Wilkinsburg does not have a similar tax.
</p></li>
<li><p>
<time datetime="2021-11-07">November 7</time>: The calculator now includes the City of Pittsburgh
<a href="https://pittsburghpa.gov/finance/tax-descriptions#476">parks tax</a> of 0.5 mills in
real estate tax calculations. Wilkinsburg does not have a similar tax.
</p></li>
<li><p>
<time datetime="2021-07-13">July 13</time>: The calculator had a bug that double-counted
EIT in the "school merger only" scenario and failed to account for higher city EIT in the
"no school merger" scenario. The effect on the former is miniscule but the effect on the latter
is significant. Sorry for the error and thanks to Chris Peplin for providing
<a href="https://github.com/colindean/wilkinsburg_pittsburgh_merger_analysis/pull/6">a fix</a> for
<a href="https://github.com/colindean/wilkinsburg_pittsburgh_merger_analysis/issues/5">the problem</a>
I identified but didn't have time to fix on July 8.
</p></li>
<li><p>
<time datetime="2021-07-08">July 8</time>: The calculator was updated to reflect the
2021-2022 Wilkinsburg SD school real estate tax reduction to 26.5 mills,
approved at the <time datetime="2021-06-22">June 22</time> board meeting.
Calculations performed before July 8 do not include this and the present Wilkinsburg
scenario is now lower.
</p></li>
</ul>
</li>
</ul>
<h2>General Sources of Data</h2>
<ul>
<li><a href="https://censusreporter.org/profiles/16000US4285188-wilkinsburg-pa/">Census Reporter's Wilkinsburg report</a>, which draws from the American Consumer Survey</li>
<li><a href="https://data.wprdc.org/dataset/property-assessments">Allegheny Property Assessment data</a> via WPRDC</li>
</ul>
<h2>More analysis</h2>
<p>Check out the <a href="./#tax-graphs">📈 tax graphs</a> or <a href="./">⬅ go back to the main page</a> and read more in-depth analysis.</p>
<script>
// https://alleghenycountytreasurer.us/real-estate-tax/local-and-school-district-tax-millage/
function county_ret(property) { return property * (4.73/1000); }
// https://www.wilkinsburgpa.gov/departments/finance-department/tax-questions/
function w_sch_eit(income) { return income * 0.005; }
function w_city_eit(income) { return income * 0.005; }
function w_eit(income) { return w_sch_eit(income) + w_city_eit(income); }
// https://pittsburghpa.gov/finance/tax-descriptions
function p_sch_eit(income) { return income * 0.02; }
function p_city_eit(income) { return income * 0.01; }
function p_eit(income) { return p_sch_eit(income) + p_city_eit(income); }
// https://alleghenycountytreasurer.us/real-estate-tax/local-and-school-district-tax-millage/
function w_ret(property) { return property * (14.0/1000); }
// https://github.com/colindean/wilkinsburg_pittsburgh_merger_analysis/pull/2#issuecomment-876449576
// https://www.facebook.com/MayorComans/posts/pfbid0F6jjqgkeBu6hfYPRsaUEAKvkqZf5QV32zD96FjRzrvdQvqvtNXrqAdSabbC3K75pl
function w_sdt(property) { return property * (24.5/1000); }
// https://pittsburghpa.gov/finance/tax-faqs#29
function p_ret_realestate(property) { return property * (8.06/1000); }
// https://pittsburghpa.gov/finance/tax-descriptions#476
function p_ret_parktax(property) { return property * (0.50/1000); }
// https://pittsburghpa.gov/finance/tax-faqs#36
function p_ret_librarytax(property) { return property * (0.25/1000); }
function p_ret(property) { return p_ret_realestate(property) + p_ret_parktax(property) + p_ret_librarytax(property); }
function p_sdt(property) { return property * (10.25/1000); }
function calculate(){
let income_el = document.getElementById('income');
let hourly_el = document.getElementById('hourly');
if (income_el.value == "" && hourly_el.value == "") {
console.log("No income provided, using placeholder, which is median");
income_el.value = income_el.placeholder;
}
let income = parseFloat(income_el.value);
if (!income) {
income = parseFloat(hourly_el.value) * 40 * 52;
income_el.placeholder = income;
}
let property_el = document.getElementById('property');
if (property_el.value == "") {
console.log("No property assessment provided, using placeholder, which is median");
property_el.value = property_el.placeholder;
}
let property = parseFloat(property_el.value);
let results = new Map();
results.set('c-ret', county_ret(property));
// static, no change... because this won't change!
results.set('c-reti', 0.0);
// Present Wilkinsburg values
let wilk = w_eit(income) + w_ret(property) + w_sdt(property) + county_ret(property);
results.set('w-eit', w_eit(income));
results.set('w-ret', w_ret(property));
results.set('w-sdt', w_sdt(property));
results.set('w-tt', wilk);
// Full merger
let pgh = p_eit(income) + p_ret(property) + p_sdt(property) + county_ret(property);
results.set('p-eit', p_eit(income));
results.set('p-eiti', results.get('p-eit') - w_eit(income));
results.set('p-ret', p_ret(property));
results.set('p-reti', results.get('p-ret') - w_ret(property));
results.set('p-sdt', p_sdt(property));
results.set('p-sdti', results.get('p-sdt') - w_sdt(property));
results.set('p-tt', pgh);
results.set('p-tti', pgh - wilk);
// School district merger only
let wilk_pghsd = w_city_eit(income) + p_sch_eit(income) + w_ret(property) + p_sdt(property) + county_ret(property);
results.set('sch-eit', w_city_eit(income) + p_sch_eit(income));
results.set('sch-eiti', results.get('sch-eit') - w_eit(income));
results.set('sch-ret', w_ret(property));
results.set('sch-reti', 0.0);
results.set('sch-sdt', p_sdt(property));
results.set('sch-sdti', results.get('sch-sdt') - w_sdt(property));
results.set('sch-tt', wilk_pghsd);
results.set('sch-tti', wilk_pghsd - wilk);
return results;
}
function display(results) {
results.forEach(function(value, key) {
console.log(key + ' = ' + value);
let dollars = Math.abs(value).formatMoney();
let elems = Array.from(document.getElementsByClassName(key));
elems.forEach(function(elem) {
elem.innerText = dollars;
if (key.endsWith('i')) {
Array.from(['decrease','increase']).forEach(function(cl){
elem.classList.remove(cl);
});
if (value != 0) {
let c = value < 0 ? 'decrease' : 'increase';
elem.classList.add(c);
}
}
});
});
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form.onsubmit = function(e) {
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display(calculate());
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e.preventDefault();
document.getElementById('income').value = parseFloat(button.innerText) * 40 * 52;
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// https://stackoverflow.com/a/11270819/204052
Number.prototype.formatMoney = function(decPlaces, thouSeparator, decSeparator, currencySymbol) {
// check the args and supply defaults:
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};
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