Gov. Ed Rendell should abandon his upcoming effort to force school districts into Act 72, the state law that promises property tax relief in return for districts' adherence to certain conditions.

Act 72 ought to be repealed in favor of a simpler approach to tax reform.

The state should devise, without Act 72's conditions and stipulations, a fair formula for distribution of profits from the slot machine gambling that is to begin in the commonwealth in late 2006 or sometime thereafter. That pipeline of additional money, by itself, should negate the need for most school tax increases and, even, the need to keep property taxes at their pre-slots-money levels. In most districts, the additional money would provide more than enough leeway and incentive for significant property tax reductions.

Two of the most controversial aspects of Act 72 are the requirement that the local earned-income tax be increased and that there be voter referendums on school budgets that exceed the annual inflation rate. Regarding the budget-referendum issue, it is taxpayers' responsibility to police the actions of their local school boards, with or without Act 72. There is no need for the shadow of Harrisburg to envelop school systems that each have their unique circumstances.

Meanwhile, a higher local-level earned-income tax isn't necessary.

Likewise, the state government shouldn't set a guideline for the dollar amount of property tax reduction in relation to slots revenue for which districts are eligible. School board members are elected to make decisions based on their district's particular financial needs. One set of guidelines cannot be right for all districts.

Act 72 ignores the fact that school board members are taxpayers too. They pay the price of their decisions. It is to be presumed that board members, in concert with public pressure, in most cases act in the interests of their own wallets and pocketbooks, as well as other taxpayers'.

The 20 percent voluntary Act 72 participation by the state's 501 school districts remains a significant political embarrassment to Rendell, and it ought to be. It was Rendell who championed the tax law as a wonderful benefit to school property tax payers, although the actual amount of annual tax reduction to individual property owners would be only about $300.

That 20 percent voluntary-participation rate also is an embarrassment to the General Assembly, which took so much time trudging through its "tax-reform" exercise, only to produce something so unpalatable to so many.

Rendell is correct that homeowners across the state should get lower property taxes, but the quickest way toward that end is to eliminate controversial stipulations regarding the slots profits and simply distribute the funds - as fairly as possible to rich and poor school systems and those in-between, acknowledging that not everyone will agree with any distribution plan devised. Once that money is distributed, individual districts should have the full range of legal options as to how the additional money can be spent.

Requiring property tax reductions equal to the slots money received and tacking on referendum requirements that could scuttle school renovations or other proposed upgrades would not necessarily be in the best interests of taxpayers - or students - over the short and long term. Making important decisions always has been a responsibility of local school boards, based on their knowledge of district issues. Boards' power should not be weakened by Harrisburg.

The public's role always has been one of watchdog to guard against decisions not in districts' best interests. Doing away with the prospect of budget referendums, as mandated by Act 72, would not relinquish that role.

There is understandable fear on the part of some taxpayers that eliminating Act 72's stipulations tied to slots money would open "floodgates" for large pay increases for teachers and administrators, at the expense of educational benefits to students. With the slots money coming into districts, teachers and other staff will indeed seek more money. But again, school boards are elected to set policy and negotiate contracts. It is the responsibility of the boards not to "give away the store."

Taxpayers in the individual districts must be vigilant at contract time and make their opinions known. How much contract chaos Act 72's referendum requirement would eventually create is open to speculation.

Rendell is well aware that the Pennsylvania School Boards Association will vigorously oppose his forced-participation idea. Meanwhile, at the Republican State Committee meeting last weekend, it was mentioned that state Senate President Pro Tempore Robert C. Jubelirer would be putting forth property-tax-reduction ideas after the Senate ends its summer recess.

For Jubelirer, as well as Rendell, the message should be: the simpler the better.

That's not the way the General Assembly usually operates, as demonstrated clearly by Act 72's provisions, but the time is right for repeal of Act 72 and a refreshing change.