The local tax swap legislation would allow only York County commissioners to levy the tax.
"When homestead exclusions reach the current constitutional maximum, revenue will be used to reduce millage rates until they are eliminated," the Grove memo reads. "Furthermore, it will allow a school district located in a third-class city to share up to 30 percent of its sales tax revenue to provide homestead exclusions for the third-class city."
The pending proposal also would allow municipalities, school districts and the county to increase or levy an earned income tax to further provide homestead exclusions until the constitutionally allowed maximum, then revenue must be used to reduce millage rates until they are eliminated, the memo said.
The memo includes data to show the outcome for York County school districts.