Pennsylvania collects nearly $10 billion in property tax revenue, a figure that represents almost two-thirds of all local taxes collected in the state. The lack of other broad-based local taxes has led to significant reliance on property taxes to fund education. PAR recommends these potential solutions to offset dependence on the property tax: provide a dedicated funding source, provide an equitable distribution formula, eliminate unfunded mandates, hold schools accountable for spending, contain healthcare costs, implement taxpayer referenda on future increases, reduce taxes on primary residences and establish countywide property assessment guidelines.