It's time to talk about tax collection - specifically, compensation for elected tax collectors.

Because state law requires that tax collection compensation rates be set before candidates for elected tax collector positions file petitions, reimbursement rates must be set by Feb. 14, for the tax collectors' next four-year terms. Given this deadline, it's almost too late to talk about the cost of tax collection.

This approaching deadline has prompted some local discussion of tax collection compensation. That discussion is overdue and should lead to serious cost inquiries before the next four-year cycle approaches.

County officials reported last week that they are considering a change that would compensate tax collectors on a per-card basis rather than on a percentage of tax bills. This is appropriate in the interest of fairness, because a tax collector does the same amount of work to process tax cards and tax payments regardless of the amount of the payment.

Shifting to a per-card payment system is appropriate, but it is not enough.

If county commissioners, and school board members for that matter, were doing their jobs they would have already have research in hand to determine what is being paid elsewhere in the state under different tax-collection compensation plans, including:

Per-card payments to elected tax collectors

Centralized tax collection run by the county treasurer's office.

Per-card payments processed by a bank and linked to lock box service for immediate deposits.

Butler County currently pays tax collectors 1.7 percent of the taxes collected by the deadline and 3 percent of taxes collected late.

Jill Puryear, of Cherry Township, suggested to county commissioners a $4.25 per card payment program to the county. Puryear noted that the county paid $359,800 to tax collectors to process 84,755 cards. That works out to Puryear's target of $4.25 per card and county commissioners say they will consider the change.

Puryear summarized her argument for the shift to a per-card system by saying "Equal pay for equal work."

County treasurer Diane Marburger expressed support for the change, suggesting that "County commissioners need to ask, 'What is the tax collectors' function worth?"

That's a good suggestion and one that could produce some surprising answers for county commissioners - and school board members, who should be equally concerned about the cost of collecting taxes.

The Lock Haven (Pa.) Express reported last week that the Keystone Central School District is considering a "take-it-or-leave-it offer to its 27 municipal tax collectors."

The motivation for the school district's position is simple - saving money. School officials estimate that $250,000 can be saved over four years if the school district accepts a standing offer from Sovereign Bank to process tax payments for 32 cents per bill. Additionally, the bank will make immediate deposits into a lock box account so that the money begins to earn interest faster than if processed by an elected tax collector.

Specifics from across the state will vary, but both centralized tax collection and bank-based tax collection and processing appear to offer significant savings over fees paid to traditional elected tax collectors. That fact is not a criticism of the individuals elected as tax collectors or the way they do their job, it's more a reflection of today's realities. The elected tax collector system is simply outdated, unnecessary and more costly than alternatives.

There is little time to do much for the coming four-year cycle. But county officials, as well as school board members and municipal officials across Butler County should publicly assure taxpayers that they will investigate alternatives to the current tax collection system.

Before entering into another four-year term for tax collectors, county commissioners and school boards from across the county should report to taxpayers the result of their research on the comparable costs of tax collection - either centralized in the treasurer's office or using a bank. At that point, elected officials can make an informed decision about the best method - and the costs - of collecting property taxes.

If county and school board officials are doing their job, less than four years from now they will select the most efficient and least costly option, just as the directors of the Keystone Central District are doing this year.