Shamokin and Coal Township can appear indistinguishable at times, right down to the ambiguous borders the communities share.
But a look at tax delinquencies turned over by the municipalities last year show a striking difference.
Unpaid taxes in Shamokin were three-times higher at more than $1.1 million in 2011 compared to the township's $395,000-plus.
Also, the city's combined average collection rate for occupation, per capita and property taxes was 61 percent - 17 percent lower than the township's 78 percent.
While Shamokin's property tax levy is substantially higher than the township's, its average collection rate is not wholly encumbered by real estate taxes. It's the excessively low rates for occupation and per capita taxes - at a combined 46.5 percent - that most hamper the city.
A commonality between the two communities, however, is the positive impact a higher tax collection rate would have on their respective budgets, not to mention those of Shamokin Area School District and Northumberland County.
"It would have given us a healthy surplus going into the 2012 budget year," said city Clerk Steve Bartos, who noted the city is off to a good start for collections in the first quarter of 2012.
George Zalar, longtime Coal Township commissioner, said that while delinquent taxpayers are a burden to the township, he's more concerned with people living in the township who are not on the tax rolls at all.
"I'm more worried about the people who are avoiding paying totally," Zalar said, adding that he believes the amount of taxes owed from the unknowns would eclipse even the delinquents.
Left unpaid
The taxes are collected by the municipalities on their own behalf and that of the county and school district. They're paid by residents, property owners and people employed within their respective boundaries.
In Coal Township, $395,691.49 was left outstanding in 2011 - a significant figure but small in comparison to Shamokin's $1,180,726.65.
Of that amount in Shamokin, more than 41 percent, or $487,562.42, is owed to the city itself. Had those tax bills been paid in full, the $375,000 deficit the city faced entering the year would have been cleared, with cash to spare.
Another $557,829.56 went unpaid to Shamokin Area - which itself is facing a multimillion-dollar budget deficit - and the remaining $135,334.67 is owed to Northumberland County.
Of the total left unpaid in Coal Township, the township itself is owed $110,859.36; $171,019.53 is owed to the school district and $113,812.60 to the county.
The township's deficit, estimated at $190,000 entering this year, wouldn't have been erased if all taxes were collected, but a considerable reduction could have been realized.
Shamokin's taxes were raised slightly for 2012 with a 1 mill bump of the recreation tax. Coal Township couldn't avoid an increase, either, as slight boosts were approved for its property (0.6 mill) and occupation tax rates (25 percent).
Northumberland County, facing an approximately $1 million shortfall, raised taxes, too, by 1.95 mills. A slight increase of 0.6695 mill is expected for the school district when it passes its 2012-13 budget in June.
If even just a portion of the unpaid taxes had been forked over by city and township residents, the need for tax increases for the county and school district would likely have been diminished.
'Own weight'
Property tax is collected more easily because people simply don't want to lose their homes, both Bartos and Zalar said.
Without the fear of losing something as important as property, collecting per capita and occupation taxes becomes more complicated.
When per capita and occupation taxes become delinquent and the accounts are handed over to a collection firm, Bartos said the cost to pursue some delinquents can be a further financial burden.
Delinquent property taxes are pursued by the county tax claims bureau.
Zalar said the township is looking to find a firm to track down people living in Coal Township but who are not on the tax rolls.
Collection of the per capita and occupation taxes could be boosted in both municipalities with their own landlord-tenant ordinances which, among other things, tracks who's renting property in both the city and township.
Those names can then be checked against the tax rolls; if a name is missing, it can be added.
"You have to pull your own share and your own weight," Zalar said.
Census data
Socioeconomic data gathered in the 2010 Census could explain the disparity in delinquencies between Shamokin and Coal Township.
Shamokin's unemployment rate is a whopping 15 percent. That's 7 percent higher than the current national average, and 5 percent higher than the national average when the census data was compiled.
City residents earn on average $27,210 annually - about $3,700 less than their neighbors in the township ($30,910).
Coal Township's unemployment rate using census data is 9 percent - a tick higher than the current national average.
However, its residents earn about $30,939 annually, which, like Shamokin, is far below the national average of $50,046.
Both have a high rate of families living below the poverty level - 17 percent in Coal Township and 20 percent in Shamokin - and both hit double-digit percentages for families receiving food stamp benefits - 10 percent in Coal Township and 18 percent in Shamokin.
Property
Coal Township issued a combined 9,657 property tax bills on behalf of three taxing entities, of which 1,600 went unpaid.
Delinquent property taxes in the township totaled $354,517.74 - $112,404.60 unpaid to the county, $98,833.61 to the township and $143,279.53 to the school district. That combined total dipped about $18,000 from 2010.
There were 8,194 property tax bills issued to Shamokin property owners, of which 2,008 were marked as delinquent.
Shamokin's unpaid property taxes total $558,838.65 - $286,501.42 unpaid to the city, $119,824.67 to the county and $152,512.56 to the school district.
The amount of vacant housing units for both communities is striking.
At the time of the Census, there were 835 residential properties vacant in the city and 436 vacant in the township - figures that account for properties that are not for rent, that are not for sale and that are not used seasonally.
Per capita, occupation
According to figures from the treasurer's office, the city issued a combined 11,944 bills for occupation and per capita taxes for the three entities, of which a combined 6,383 went unpaid, totaling $621,888.
The township, according to its tax office, issued 11,431 bills for the same taxes, of which 3,298 were left outstanding for a total amount of $41,173.75 - $580,714.25 less that what was delinquent in the city.