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Open Space & Farmland Preservation - Earned Income Tax EIT Information Frequently Asked Questions (FAQ)

EXECUTIVE SUMMARY:

North Whitehall Township is asking residents to decide if they would like to replace the current 0.1 mill Open Space Property Tax with a .15 mill Earned Income Tax (EIT) dedicated to farmland and open space preservation. This question will be on the ballot this November for residents to vote on. Funds would be restricted by Pennsylvania Act 153 and used only for open space purposes, including preservation, acquisition, maintenance, and recreation related improvements. The goal is to preserve more land while distributing costs based on earned income rather than property ownership.

Why is North Whitehall Township considering this?

Over the past decade, residents have consistently expressed concerns about the increasing development pressure facing the township and the loss of open space. Placing the Earned Income Tax (EIT) referendum on the ballot gives residents the opportunity to decide whether to provide additional funding for land preservation and help protect the township's remaining undeveloped land for future generations.

The township currently has applications from eleven property owners interested in preserving more than 446 acres of land. The existing tax only generates about $160,000 annually, which is sufficient to preserve roughly one property each year. Without additional funding, preservation efforts may be delayed, increasing the likelihood that these properties are developed before they can be permanently protected.

How much will my taxes go up if the referendum is successful?

Your specific tax increase will depend on your income. The median two-person household income in North Whitehall Township, as of 2025, is $110,000. For the average household income of $110,000, an increase of 0.15 would increase individual taxes by an estimated $165.20 annually, which equates to $13.77 per month (less than a monthly Netflix subscription) or .45 per day. Right now, all households within the Township currently pay a 0.1% property tax, which averages about $25 per household per year to help preserve open space. If the referendum passes, this property tax would be eliminated, and residents would no longer pay that $25.

How much funding will the North Whitehall Township Open Space Tax raise for preservation efforts?

We estimate that a 0.15% increase in the Earned Income Tax rate will generate $1,080,000 per year. Efforts will focus on “fee simple” acquisition and purchase of development rights through conservation easements so that preservation is maximized, and costs are minimized.

Why not "just say no" to developers and proposed land development projects?

The township is legally required by Pennsylvania's Municipal Planning Code to accept our fair share of development (and all types of development) and cannot "just say no" to development. Developers have their rights, as do our existing property owners. The intention of the Open Space program is to permanently protect undeveloped land remaining in the Township to better benefit the residents of today and tomorrow. The Program will provide willing landowners with an option other than selling their land for development and will give the township a seat at the table when fee simple acquisition is of more interest to the landowner.

What will the funding be used for?

The funds can only be used for open space purposes such as acquisition, planning for acquisition, preservation, maintenance, recreation, and recreation related improvements to land acquired using open space funds. Open space can include farmland, wetlands, wooded areas, meadows, parks, stream corridors, wildlife habitats, scenic overlooks, community gardens, and other undeveloped or minimally developed lands that provide environmental, recreational, agricultural, scenic, or conservation benefits.

What will prevent the open space revenue from being used for other purposes?

Pennsylvania Act 153 legally restricts the funds to preservation purposes. Revenue would also be maintained in a separate, auditable account.

Do taxpayers ever vote to increase taxes?

Yes. North Whitehall would not be the first community to use an Earned Income Tax for open space preservation. Similar voter-approved programs already exist in Lehigh County including Lower Macungie Township (2021), Heidelberg Township (2024), and South Whitehall Township (2025), demonstrating strong local support for preserving farmland and open space throughout the Lehigh Valley. In Northampton County, the following seven municipalities have approved a .25% EIT; Williams Township, Bushkill Township, Moore Township, Lower Mount Bethel Township, Lower Saucon Township, Upper Mount Bethel Township, and Plainfield Township.

Don't we already have ordinances that create open space? Why do we need to be taxed for it now?

Partially. Development ordinances require some open space within new developments, but they do not preserve large tracts of land in strategic locations. Direct preservation allows the Township to protect important properties before development occurs.

How will the Township determine which properties are acquired and/or preserved?

The Farmland & Open Space Preservation Committee is a nine-member advisory board comprised of township residents as well as the township's elected officials. This committee evaluates properties and recommends acquisitions and preservation agreements.

I still have unanswered questions. Who can I speak with for more information?

Mike Kukitz, Director of Grants, Preservation & Trails
Phone: 610-799-3411
Email: mkukitz@northwhitehall.org