It comes as no surprise that, 16 weeks after Gov. Ed Rendell called a special legislative session to address property taxes, that the two houses of the General Assembly still haven't found a mutually acceptable plan that also would be agreeable to the governor.

Developing a plan that would be embraced by the vast majority of state taxpayers — property owners as well as non-property owners — has eluded the legislature for at least three decades.

Non-property owners would be affected by any plan ultimately approved because needed funds not collected by way of the real-estate levy would have to come via upward adjustment to other taxes, or through new taxes.

But although the current property-tax stalemate comes as no surprise because of the complexity of the issue, it is puzzling that lawmakers aren't farther along than they appar to be toward reaching a compromise. There's the selfish reason that, after last year's pay-raise fiasco that caused an eruption of taxpayer anger directed lawmakers' way, lawmakers would seem to have had additional incentive to reach a quick, well-thought-out settlement that would be an asset to re-election campaigns this year. Besides that is the fact that school boards in the state's 501 school systems are starting — or are well into the process — of preparing preliminary 2006-07 budgets. Those school directors have a right to know within a reasonable time frame whether there will be any major state-initiated revenue changes impacting the new spending plans.

There has been no indication that impact on school boards' current budget work is weighing much on lawmakers' minds as the issue remains in limbo.

"At some point the stalemate will break," said J. Andrew Crompton, a lawyer for Senate President Pro Tempore Robert C. Jubelirer. "But I don't know when and I certainly don't know how.

The Senate has turned thumbs down to a House plan because of the perception that the plan would be devastating to business. The House has rejected a Senate plan, arguing that the proposal is far too little.

Meanwhile, Rendell has said he would sign the Senate plan, but he said he also likes portions of the House plan.

"I know everyone wants instant gratification, but sometimes instant gratification brings upon unintended consequences," said Sen. Robert Thompson, R-Chester.

Lawmakers who experienced state residents' outrage over the big pay raises passed in the middle of the night on July 7 without prior notice or debate can surely agree with Thompson's observation.

— J.R.K.