▁serious ▁issue ▁in ▁the ▁common wealth ▁as ▁it ▁creates ▁a ▁significant ▁dispar ity ▁in ▁tax ation ▁within ▁a ▁community ▁and ▁across ▁a ▁region . ▁Property ▁tax es , ▁in ▁the ▁Commonwealth ▁of ▁Pennsylvania , ▁apply ▁only ▁to ▁real ▁estate ▁- ▁land ▁and ▁buildings . ▁The ▁property ▁tax ▁is ▁not ▁lev ied ▁on ▁cars , ▁business ▁invent ory , ▁or ▁other ▁personal ▁property . ▁C ertain ▁types ▁of ▁property ▁are ▁ex empt ▁from ▁property ▁tax es , ▁including : ▁places ▁of ▁worship , ▁places ▁of ▁bur ial , ▁private ▁social ▁clubs , ▁char itable ▁and ▁educational ▁institutions ▁and ▁government ▁property . ▁Additionally , ▁service ▁related , ▁disabled ▁US ▁military ▁veter ans ▁may ▁seek ▁an ▁exem ption ▁from ▁pay ing ▁property ▁tax es . ▁Pennsylvania ▁school ▁district ▁reven ues ▁are ▁domin ated ▁by ▁two ▁main ▁sources : ▁ 1 ) ▁Property ▁tax ▁collections , ▁which ▁account ▁for ▁the ▁vast ▁majority ▁( between ▁ 7 5 - 8 5 %) ▁of ▁local ▁reven ues ; ▁and ▁ 2 ) ▁Act ▁ 5 1 1 ▁tax ▁collections , ▁which ▁are ▁around ▁ 1 5 % ▁of ▁reven ues ▁for ▁school ▁districts . ▁The ▁school ▁district ▁includes ▁municipal ities ▁in ▁two ▁count ies , ▁each ▁of ▁which ▁has ▁different ▁rates ▁of ▁property ▁tax ▁assess ment , ▁necess it ating ▁a ▁state ▁board ▁equal ization ▁of ▁the ▁tax ▁rates ▁between ▁the ▁count ies . ▁In ▁ 2 0 1 0 , ▁mis calcul ations ▁by ▁the ▁board ▁were ▁w ides p read ▁in ▁the ▁Commonwealth ▁and ▁advers ely ▁impact