Swarthmore implements an emergency service tax after opting out of an income tax.

Swarthmore Borough has taken a significant step in addressing budgetary challenges and escalating service costs by implementing an emergency service tax (EST) this week. This development follows a borough council meeting on Monday, during which the council approved the specific property tax designed to fund essential emergency services. Local officials highlighted the necessity of this tax to ensure that the community maintains adequate emergency response capabilities.

The newly established tax imposes a millage rate of 0.45 mills. For homeowners with properties valued at the borough’s median assessment, this translates to an increase of approximately to per month on their property tax bills. A millage rate is a tax rate expressed in mills per dollar of assessed property value, allowing local governments to generate necessary revenue by calculating charges based on property valuations.

Kristen Seymore, a member of the borough council, pointed out that while the borough previously managed to stave off the introduction of an earned income tax due to a 8,000 contribution from Swarthmore College aimed at alleviating budget constraints, the ongoing rise in emergency service expenses necessitated additional funding. The financial landscape for the borough has drastically transformed following the recent closures of local medical facilities, including the Crozer-Chester Medical Center and Taylor Hospital, which have greatly impacted the community’s emergency services landscape.

In light of these challenges, the borough had previously declared a state of emergency and had floated the idea of an earned income tax. However, this proposal faced backlash from constituents, prompting a shift in focus to the EST. Cindy MacLeod, chair of the council’s finance committee, noted that the financial realities of providing emergency services have evolved markedly, resulting in increased costs and reduced tax revenue.

Moreover, state legislation currently allows municipalities to levy a maximum EST of 0.5 mills for emergency medical services. Swarthmore’s tax rate is positioned just below this cap. Efforts are also underway within the Pennsylvania legislature to expand the scope of municipalities eligible to adopt increased tax rates for emergency services, thereby aligning them with provisions previously extended to first-class cities.

The council is actively exploring potential partnerships with neighboring municipalities to enhance resource sharing for emergency services. As Swarthmore grapples with the implications of these financial adjustments, residents should prepare for the implications of the EST on their property taxes in 2026, particularly in conjunction with a proposed 19% property tax increase within Delaware County, which follows earlier increases this year.

The decisions made by the Swarthmore Borough council reflect broader trends in local governance, particularly the need for sustainable funding strategies to preserve vital community services amidst changing economic conditions.