Recent news highlights questions about the calculation of thresholds for penalties for homestead tax rate calculations under Act 46. That may leave folks wondering if the implications of formation of the EMUU have changed. The answer is no.
First, the EMUU, if formed, is exempt from the Act 46 spending threshold penalties.
Second, Elmore's threshold, if the EMUU is not formed, does not change. Elmore does not qualify for any of the exclusions that would change their threshold.
Third, the difference between the former calculations and the new ones are minimal for Morristown, and actually raise the spending per pupil limit slightly.
Statewide discussions of changes in threshold calculations don't change the facts for Elmore, Morristown and the EMUU.
