School districts across the commonwealth should join the Moniteau School District in pushing for a one-year extension of the deadline for opting in or out of Act 72, the state's new homestead/farmstead tax-reform law.

Under the law, school districts must decide by May 30 whether to participate. But Moniteau officials are correct that there still are too many questions - and that there still is too much confusion and fear - about the law for individual districts to comfortably make the decision by the deadline.

Moniteau will be doing itself and other districts a favor when it submits its formal request to area members of the state House and Senate, requesting that they introduce legislation on behalf of a 12-month extension.

With so much uncertainty still existing about the ramifications of opting into Act 72 and its requirements, many districts that might have eventually agreed to opt in, if given more time, will likely reject participation, simply out of fear of making a choice that could come back to haunt them.

The existing uncertainty and fear, if allowed to dictate, could doom Act 72 to the same fate as a failed homestead/farmstead tax-reform venture several years ago, when less than a handful of school districts opted into its provisions.

An extra year to study the latest law and what it would entail should not be a big deal from the state's perspective, since slot-machine gambling, from which money to replace a certain amount of property tax revenue will be acquired, has not yet begun. The extra year also should not be a big deal because no money from slot-maching gambling is expected to be distributed to Act 72 participating school districts until at least late 2007 - some people even believe that no money will be forthcoming until 2010.

When the state General Assembly and Rendell administration went to work on fashioning tax reform as part of the slot-machine gambling initiative, they gave state residents the impression that they would reap a significant reduction in their property tax bills.

While there were differing opinions from the start about what the actual lower-property-tax impact would be, it has become clear that whatever reductions are realized will be less than what property owners had initially been told - because too many "fingers" will be allowed to dip into the slots-revenue pie.

The Moniteau letter will remind lawmakers that "this one year will provide for more time for the casinos to begin operation and for greater interpretation of the act."

"And remember," the letter will say, "no matter when this process begins, schools will not receive any more funds than they are currently allotted; the funding source is simply shifted."

But in order for districts to be eligible for slot-machine money, they must agree to several conditions, including increasing their local income tax and agreeing to schedule voter referendums on proposed tax increases above the rate of inflation.

The referendum requirement is particularly unsettling for many school leaders who believe that, despite their good intentions in regard to avoiding tax increases, they should have tax flexibility for needed projects or unexpected, costly emergencies.

It's conceivable that in some school systems, a tax increase above the rate of inflation would virtually never be possible via referendum.

Tax reform will always involve a shift in revenue sources, because the same money needs will always be in place. Therefore, the only way to achieve 100 percent school district participation in a tax-reform plan would seem to be by tax modifications occurring on the state level, with no potential local-level roadblocks such as referendum requirements.

If a plan without stipulations and without opt-in/opt-out options is impossible, then it is unlikely that meaningful tax reform will ever be possible statewide.

Moniteau's proposal isn't unreasonable, considering all that is at stake and the big opening remaining in the slots time window. It is to be hoped local lawmakers agree and will act in accordance with Moniteau officials' wish.

Pushing back the May 30 deadline will enable school officials across the state to sleep better at night.