The legislature is once again considering local tax reform, which we need. Unfortunately, the proposed "reform" would make matters worse, not better. It is proposed to cut nuisance taxes -- good. It is also proposed to cut the property tax -- good and bad.

The property tax on buildings is bad; it penalizes improvements, increases housing costs, rewards people for letting their buildings decay and promotes urban blight. However, the property tax on land is good; it penalizes land speculation, decreases housing costs, stimulates construction, encourages building upkeep and promotes efficient land use, fighting urban sprawl and blight.

Unfortunately, some of our elected leaders don't seem to understand the distinciton between the two kinds of property tax we have, or to realize that Pennsylvania is leading the nation in property tax reform: Fifteen towns and one school district now tax land at a higher rate than buildings.

The legislature's "reform" would cut both kinds of property tax, substituting local sales and income tax. This proposal, similar to the referendum which 75 percent of the state's voters rejected a few years ago might do some good, but it would also do harm.

By cutting the tax on land, it would lead to higher prices for building sites, more vacant downtown lots, more land speculations and more urban sprawl. Meanwhile, the benefits of reduced property and nuisance taxes would be cancelled, for most of us, by the burdens of increased sales and income taxes.

So please write to your state senator, and urge him or her to join in rejecting the tax reform bill. We need real reform, not a bad situation made worse.