Jaime S. Bumbarger (J.D. 2010, Penn State) has published Comment, Pennsylvania's Taxpayer Relief Act: Big Gamble Pays Off for Some, But Most Lose Their Shirt, 114 Penn St. L. Rev. 1003 (2010). Here is part of the Introduction:

This Comment will examine the state of local school property taxes in Pennsylvania and discuss Act 1's implications. Part II.A of this Comment explores prior attempts by legislators to reform Pennsylvania‟s school property tax system. In the decade leading up to Act 1, the General Assembly passed three other laws dealing with local taxes. These laws stopped short of mandating schools to participate in the reform, however. In Part II.B, this Comment will examine the ins and outs of Act 1, the first law mandating participation, including its purpose, how it compares to prior legislation, and its key features. Part III of this Comment features an analysis of Act 1. First, the law is broken down into its pros in Part III.A. In Part III.B, the focus of this Comment shifts to the lengthy list of cons associated with Act 1. In Part III.C, several proposed fixes to the property tax system are examined