Residents of South Whitehall will vote on November 4, 2025, to determine whether they support the Open Space Referendum. If a majority of the voters vote “Yes”, the local Earned Income Tax (EIT) rate would increase from 1.0% to 1.1%. This 0.1% increase will be used exclusively for the preservation of open space.

The question on the ballot states:

“Do you favor the imposition of an Earned Income Tax at the rate of 0.1% by South Whitehall Township to protect farmland, wildlife habitat, natural areas, drinking water supplies, water quality in streams, wetlands, scenic views, and historic resources by conserving land in the township, to retire debt associated with land conservation, and to maintain, improve, or develop land for conservation and recreation, with all spending subject to full public disclosure?”

“YES” or “NO”

By law, the funds generated from this 0.1% increase can only be used for open space preservation and activities that support open space preservation. Specifically, South Whitehall Township proposed to use the funds for three main purposes:

1. Purchasing Property. Funds will be used to directly purchase undeveloped land or easements on undeveloped land to preserve or enhance the resources identified in the 2024 South Whitehall Landscapes Plan.

    

2. Paying off Debt Associated with the Purchase of Open Space. If the Township chooses to acquire open space land or easements through the use of municipal bonds or other forms of borrowing, a portion of the funds from this tax increase can be used to pay off the annual debt of those bonds.

    

3. Improving and Maintaining Open Space. In accordance with state law, up to 25% of the funds raised through this tax increase can be used to improve or maintain open space. A portion of the accumulated funds over time will be used to help improve and maintain open space properties whether it be for habitat management, general maintenance and upkeep, public access improvements, or other forms of limited recreation. All improvements and maintenance will be in accordance with the guidelines of the 2023 South Whitehall Township Parks & Recreation Plan and the 2024 South Whitehall Landscapes Plan.

The Township currently collects a 1.0% Earned Income Tax (EIT), along with every other municipality in Lehigh County*. Pennsylvania Act 153 of 1996 (later amended in 2013 and 2022) authorizes municipalities to increase this EIT rate exclusively for the protection and improvement of open space.

The Open Space Referendum proposes a 0.1% increase to the Township’s current EIT rate. This will only affect Township residents that currently pay Earned Income Tax. This is not a property tax increase.

Based on estimated median household income, this is likely to cost the average household around $100.00 per year or less than $9.00 per month. The 0.1% increase could generate approximately $1,000,000.00 per year exclusively used for open space preservation.

*Source: https://dced.pa.gov/local-government/local-income-tax-information/

Throughout the 4-year process to develop the South Whitehall Township Comprehensive Plan, residents expressed an overwhelming desire to preserve the remaining open space left in the Township. This information helped shape the future Land Use Plan and the overall vision for the Township over the next 10+ years. This vision influenced the creation of a robust implementation strategy that included additional plan and policy development, creation of new programs/initiatives, and the updating or creation of new codes and ordinances. For more information, please check out the 2023 Comprehensive Plan.

One of the highest priority implementation actions was the creation of an open space and resource preservation plan. This plan, known as South Whitehall Landscapes, was developed between the summer of 2023 and 2024, and was adopted in September 2024. This plan identifies specifically what resources are important to Township residents, develops strategies to preserve those resources, and defines “open space” in categories that are appropriate and relevant to South Whitehall.

The Township’s open space preservation strategy follows the goals of the South Whitehall Landscapes Plan and 2023 South Whitehall Township Parks & Recreation Plan. The Landscapes Plan recognizes open space to be an important component to preserve the surrounding character of critical agricultural, natural, and historic features. This Plan also describes 9 specific classifications of “Open Space” under 3 main categories:

1. Natural Open Space – This includes wild areas such as mature woodlands and stream corridors, or natural areas that are managed for habitat or aesthetics such as meadows and arboretums.

    

2. Agricultural Open Space – These open spaces are to preserve farms both large and small. This could include specialty farms for fruit, flowers, and artisan products.

    

3. Recreational Open Space – This category is for open spaces that are designed first for public use, whether that be active sports fields, passive walking trails, or pocket parks between neighborhoods.

If the referendum is passed the Township will be able to purchase properties directly to preserve or establish the above-mentioned types of open spaces and critical features. The other option is to purchase easements on land to protect its resource value and prevent any development that would compromise that value, but the original property owner continues to own and maintain the land.

Out of the roughly 11,000 acres of land in the Township, approximately 44% of that land is considered “undeveloped”. However, only 6.5% of that undeveloped land is permanently and legally protected from development. This is either through public park land or existing agricultural easements.

As pressure for development in all sectors (residential, commercial, industrial) continues to grow, that 44% will either be developed or need to have some type of legal protection preventing its development.

No. The Pennsylvania Municipalities Planning Code (PA MPC) requires municipalities by law to accept our fair share of development and to provide a fair process to review development. Property owners have rights, including the right to develop if they choose.

Through tools such as the Zoning Ordinance and Subdivision and Land Development Ordinance (SALDO), the Township can help to direct development where it is more appropriate and limit it where it is less appropriate, including areas with sensitive resources.

The Open Space Referendum is one tool out of several to help preserve open space in South Whitehall. For more information on some other preservation initiatives please visit www.southwhitehall.com/landscapes or check out some of the Township’s proposed Zoning Updates.