id	sid	tid	token	lemma	pos
commonwealth-179	1	1	should	should	AUX
commonwealth-179	1	2	the	the	DET
commonwealth-179	1	3	philadelphia	philadelphia	PROPN
commonwealth-179	1	4	property	property	NOUN
commonwealth-179	1	5	tax	tax	NOUN
commonwealth-179	1	6	classification	classification	NOUN
commonwealth-179	1	7	system	system	NOUN
commonwealth-179	1	8	be	be	AUX
commonwealth-179	1	9	modified	modify	VERB
commonwealth-179	1	10	?	?	PUNCT
commonwealth-179	2	1	commonwealth	commonwealth	NOUN
commonwealth-179	2	2	,	,	PUNCT
commonwealth-179	2	3	volume	volume	NOUN
commonwealth-179	2	4	20	20	NUM
commonwealth-179	2	5	,	,	PUNCT
commonwealth-179	2	6	issue	issue	NOUN
commonwealth-179	2	7	1	1	NUM
commonwealth-179	2	8	(	(	PUNCT
commonwealth-179	2	9	2018	2018	NUM
commonwealth-179	2	10	)	)	PUNCT
commonwealth-179	2	11	.	.	PUNCT
commonwealth-179	3	1	©	©	PROPN
commonwealth-179	3	2	2018	2018	NUM
commonwealth-179	3	3	the	the	DET
commonwealth-179	3	4	pennsylvania	pennsylvania	PROPN
commonwealth-179	3	5	political	political	PROPN
commonwealth-179	3	6	science	science	PROPN
commonwealth-179	3	7	association	association	PROPN
commonwealth-179	3	8	.	.	PUNCT
commonwealth-179	4	1	issn	issn	PROPN
commonwealth-179	4	2	2469	2469	NUM
commonwealth-179	4	3	-	-	SYM
commonwealth-179	4	4	7672	7672	NUM
commonwealth-179	4	5	(	(	PUNCT
commonwealth-179	4	6	online	online	ADJ
commonwealth-179	4	7	)	)	PUNCT
commonwealth-179	4	8	.	.	PUNCT
commonwealth-179	5	1	http://dx.doi.org/10.15367/com.v20i1.179	http://dx.doi.org/10.15367/com.v20i1.179	NOUN
commonwealth-179	5	2	.	.	PUNCT
commonwealth-179	6	1	all	all	DET
commonwealth-179	6	2	rights	right	NOUN
commonwealth-179	6	3	reserved	reserve	VERB
commonwealth-179	6	4	.	.	PUNCT
commonwealth-179	7	1	should	should	AUX
commonwealth-179	7	2	the	the	DET
commonwealth-179	7	3	philadelphia	philadelphia	PROPN
commonwealth-179	7	4	property	property	NOUN
commonwealth-179	7	5	tax	tax	NOUN
commonwealth-179	7	6	classification	classification	NOUN
commonwealth-179	7	7	system	system	NOUN
commonwealth-179	7	8	be	be	AUX
commonwealth-179	7	9	modified	modify	VERB
commonwealth-179	7	10	?	?	PUNCT
commonwealth-179	8	1	jeffrey	jeffrey	PROPN
commonwealth-179	8	2	carroll	carroll	PROPN
commonwealth-179	8	3	chestnut	chestnut	PROPN
commonwealth-179	8	4	hill	hill	PROPN
commonwealth-179	8	5	college	college	PROPN
commonwealth-179	8	6	john	john	PROPN
commonwealth-179	8	7	f.	f.	PROPN
commonwealth-179	8	8	mcdonald	mcdonald	PROPN
commonwealth-179	8	9	university	university	PROPN
commonwealth-179	8	10	of	of	ADP
commonwealth-179	8	11	illinois	illinois	PROPN
commonwealth-179	8	12	at	at	ADP
commonwealth-179	8	13	chicago	chicago	PROPN
commonwealth-179	8	14	this	this	DET
commonwealth-179	8	15	article	article	NOUN
commonwealth-179	8	16	reviews	review	VERB
commonwealth-179	8	17	issues	issue	NOUN
commonwealth-179	8	18	related	relate	VERB
commonwealth-179	8	19	to	to	ADP
commonwealth-179	8	20	proposed	propose	VERB
commonwealth-179	8	21	changes	change	NOUN
commonwealth-179	8	22	to	to	ADP
commonwealth-179	8	23	the	the	DET
commonwealth-179	8	24	philadelphia	philadelphia	PROPN
commonwealth-179	8	25	taxation	taxation	NOUN
commonwealth-179	8	26	system	system	NOUN
commonwealth-179	8	27	.	.	PUNCT
commonwealth-179	9	1	there	there	PRON
commonwealth-179	9	2	are	be	VERB
commonwealth-179	9	3	two	two	NUM
commonwealth-179	9	4	proposed	propose	VERB
commonwealth-179	9	5	plans	plan	NOUN
commonwealth-179	9	6	.	.	PUNCT
commonwealth-179	10	1	the	the	DET
commonwealth-179	10	2	city	city	NOUN
commonwealth-179	10	3	plan	plan	NOUN
commonwealth-179	10	4	proposes	propose	VERB
commonwealth-179	10	5	modest	modest	ADJ
commonwealth-179	10	6	cuts	cut	NOUN
commonwealth-179	10	7	to	to	ADP
commonwealth-179	10	8	the	the	DET
commonwealth-179	10	9	wage	wage	NOUN
commonwealth-179	10	10	tax	tax	NOUN
commonwealth-179	10	11	and	and	CCONJ
commonwealth-179	10	12	to	to	ADP
commonwealth-179	10	13	the	the	DET
commonwealth-179	10	14	net	net	ADJ
commonwealth-179	10	15	income	income	NOUN
commonwealth-179	10	16	portion	portion	NOUN
commonwealth-179	10	17	of	of	ADP
commonwealth-179	10	18	the	the	DET
commonwealth-179	10	19	business	business	NOUN
commonwealth-179	10	20	income	income	NOUN
commonwealth-179	10	21	and	and	CCONJ
commonwealth-179	10	22	receipts	receipt	NOUN
commonwealth-179	10	23	tax	tax	NOUN
commonwealth-179	10	24	(	(	PUNCT
commonwealth-179	10	25	birt	birt	NOUN
commonwealth-179	10	26	)	)	PUNCT
commonwealth-179	10	27	.	.	PUNCT
commonwealth-179	11	1	the	the	DET
commonwealth-179	11	2	plan	plan	NOUN
commonwealth-179	11	3	proposed	propose	VERB
commonwealth-179	11	4	by	by	ADP
commonwealth-179	11	5	the	the	DET
commonwealth-179	11	6	philadelphia	philadelphia	PROPN
commonwealth-179	11	7	growth	growth	NOUN
commonwealth-179	11	8	coalition	coalition	NOUN
commonwealth-179	11	9	includes	include	VERB
commonwealth-179	11	10	larger	large	ADJ
commonwealth-179	11	11	cuts	cut	NOUN
commonwealth-179	11	12	in	in	ADP
commonwealth-179	11	13	these	these	DET
commonwealth-179	11	14	taxes	taxis	NOUN
commonwealth-179	11	15	combined	combine	VERB
commonwealth-179	11	16	with	with	ADP
commonwealth-179	11	17	an	an	DET
commonwealth-179	11	18	increase	increase	NOUN
commonwealth-179	11	19	in	in	ADP
commonwealth-179	11	20	the	the	DET
commonwealth-179	11	21	property	property	NOUN
commonwealth-179	11	22	tax	tax	NOUN
commonwealth-179	11	23	on	on	ADP
commonwealth-179	11	24	commercial	commercial	ADJ
commonwealth-179	11	25	real	real	ADJ
commonwealth-179	11	26	estate	estate	NOUN
commonwealth-179	11	27	.	.	PUNCT
commonwealth-179	12	1	the	the	DET
commonwealth-179	12	2	increase	increase	NOUN
commonwealth-179	12	3	in	in	ADP
commonwealth-179	12	4	the	the	DET
commonwealth-179	12	5	property	property	NOUN
commonwealth-179	12	6	tax	tax	NOUN
commonwealth-179	12	7	on	on	ADP
commonwealth-179	12	8	commercial	commercial	ADJ
commonwealth-179	12	9	real	real	ADJ
commonwealth-179	12	10	estate	estate	NOUN
commonwealth-179	12	11	is	be	AUX
commonwealth-179	12	12	intended	intend	VERB
commonwealth-179	12	13	to	to	PART
commonwealth-179	12	14	make	make	VERB
commonwealth-179	12	15	up	up	ADP
commonwealth-179	12	16	for	for	ADP
commonwealth-179	12	17	losses	loss	NOUN
commonwealth-179	12	18	of	of	ADP
commonwealth-179	12	19	revenue	revenue	NOUN
commonwealth-179	12	20	from	from	ADP
commonwealth-179	12	21	the	the	DET
commonwealth-179	12	22	tax	tax	NOUN
commonwealth-179	12	23	cuts	cut	NOUN
commonwealth-179	12	24	and	and	CCONJ
commonwealth-179	12	25	is	be	AUX
commonwealth-179	12	26	proposed	propose	VERB
commonwealth-179	12	27	to	to	PART
commonwealth-179	12	28	create	create	VERB
commonwealth-179	12	29	a	a	DET
commonwealth-179	12	30	property	property	NOUN
commonwealth-179	12	31	tax	tax	NOUN
commonwealth-179	12	32	classification	classification	NOUN
commonwealth-179	12	33	system	system	NOUN
commonwealth-179	12	34	in	in	ADP
commonwealth-179	12	35	which	which	PRON
commonwealth-179	12	36	different	different	ADJ
commonwealth-179	12	37	classes	class	NOUN
commonwealth-179	12	38	of	of	ADP
commonwealth-179	12	39	property	property	NOUN
commonwealth-179	12	40	are	be	AUX
commonwealth-179	12	41	taxed	tax	VERB
commonwealth-179	12	42	at	at	ADP
commonwealth-179	12	43	different	different	ADJ
commonwealth-179	12	44	rates	rate	NOUN
commonwealth-179	12	45	.	.	PUNCT
commonwealth-179	13	1	these	these	DET
commonwealth-179	13	2	proposals	proposal	NOUN
commonwealth-179	13	3	have	have	AUX
commonwealth-179	13	4	been	be	AUX
commonwealth-179	13	5	studied	study	VERB
commonwealth-179	13	6	by	by	ADP
commonwealth-179	13	7	econsult	econsult	NOUN
commonwealth-179	13	8	solutions	solution	NOUN
commonwealth-179	13	9	(	(	PUNCT
commonwealth-179	13	10	2015	2015	NUM
commonwealth-179	13	11	)	)	PUNCT
commonwealth-179	13	12	,	,	PUNCT
commonwealth-179	13	13	and	and	CCONJ
commonwealth-179	13	14	their	their	PRON
commonwealth-179	13	15	findings	finding	NOUN
commonwealth-179	13	16	are	be	AUX
commonwealth-179	13	17	scrutinized	scrutinize	VERB
commonwealth-179	13	18	in	in	ADP
commonwealth-179	13	19	this	this	DET
commonwealth-179	13	20	article	article	NOUN
commonwealth-179	13	21	.	.	PUNCT
commonwealth-179	14	1	also	also	ADV
commonwealth-179	14	2	,	,	PUNCT
commonwealth-179	14	3	this	this	DET
commonwealth-179	14	4	article	article	NOUN
commonwealth-179	14	5	includes	include	VERB
commonwealth-179	14	6	information	information	NOUN
commonwealth-179	14	7	on	on	ADP
commonwealth-179	14	8	the	the	DET
commonwealth-179	14	9	main	main	ADJ
commonwealth-179	14	10	example	example	NOUN
commonwealth-179	14	11	of	of	ADP
commonwealth-179	14	12	a	a	DET
commonwealth-179	14	13	property	property	NOUN
commonwealth-179	14	14	tax	tax	NOUN
commonwealth-179	14	15	classification	classification	NOUN
commonwealth-179	14	16	system	system	NOUN
commonwealth-179	14	17	in	in	ADP
commonwealth-179	14	18	cook	cook	PROPN
commonwealth-179	14	19	county	county	PROPN
commonwealth-179	14	20	,	,	PUNCT
commonwealth-179	14	21	illinois	illinois	PROPN
commonwealth-179	14	22	,	,	PUNCT
commonwealth-179	14	23	as	as	ADP
commonwealth-179	14	24	a	a	DET
commonwealth-179	14	25	cautionary	cautionary	ADJ
commonwealth-179	14	26	tale	tale	NOUN
commonwealth-179	14	27	.	.	PUNCT
commonwealth-179	15	1	the	the	DET
commonwealth-179	15	2	philadelphia	philadelphia	PROPN
commonwealth-179	15	3	growth	growth	NOUN
commonwealth-179	15	4	coalition	coalition	NOUN
commonwealth-179	15	5	has	have	AUX
commonwealth-179	15	6	recently	recently	ADV
commonwealth-179	15	7	proposed	propose	VERB
commonwealth-179	15	8	increasing	increase	VERB
commonwealth-179	15	9	the	the	DET
commonwealth-179	15	10	property	property	NOUN
commonwealth-179	15	11	tax	tax	NOUN
commonwealth-179	15	12	rate	rate	NOUN
commonwealth-179	15	13	on	on	ADP
commonwealth-179	15	14	commercial	commercial	ADJ
commonwealth-179	15	15	property	property	NOUN
commonwealth-179	15	16	in	in	ADP
commonwealth-179	15	17	the	the	DET
commonwealth-179	15	18	city	city	NOUN
commonwealth-179	15	19	of	of	ADP
commonwealth-179	15	20	philadelphia	philadelphia	PROPN
commonwealth-179	15	21	along	along	ADP
commonwealth-179	15	22	with	with	ADP
commonwealth-179	15	23	reductions	reduction	NOUN
commonwealth-179	15	24	to	to	ADP
commonwealth-179	15	25	the	the	DET
commonwealth-179	15	26	wage	wage	NOUN
commonwealth-179	15	27	tax	tax	NOUN
commonwealth-179	15	28	and	and	CCONJ
commonwealth-179	15	29	the	the	DET
commonwealth-179	15	30	business	business	NOUN
commonwealth-179	15	31	income	income	NOUN
commonwealth-179	15	32	and	and	CCONJ
commonwealth-179	15	33	receipts	receipt	NOUN
commonwealth-179	15	34	tax	tax	NOUN
commonwealth-179	15	35	(	(	PUNCT
commonwealth-179	15	36	birt	birt	NOUN
commonwealth-179	15	37	)	)	PUNCT
commonwealth-179	15	38	.	.	PUNCT
commonwealth-179	16	1	the	the	DET
commonwealth-179	16	2	proposed	propose	VERB
commonwealth-179	16	3	increase	increase	NOUN
commonwealth-179	16	4	is	be	AUX
commonwealth-179	16	5	from	from	ADP
commonwealth-179	16	6	1.4	1.4	NUM
commonwealth-179	16	7	%	%	NOUN
commonwealth-179	16	8	of	of	ADP
commonwealth-179	16	9	property	property	NOUN
commonwealth-179	16	10	value	value	NOUN
commonwealth-179	16	11	to	to	ADP
commonwealth-179	16	12	1.61	1.61	NUM
commonwealth-179	16	13	%	%	NOUN
commonwealth-179	16	14	of	of	ADP
commonwealth-179	16	15	property	property	NOUN
commonwealth-179	16	16	value	value	NOUN
commonwealth-179	16	17	,	,	PUNCT
commonwealth-179	16	18	to	to	PART
commonwealth-179	16	19	take	take	VERB
commonwealth-179	16	20	effect	effect	NOUN
commonwealth-179	16	21	in	in	ADP
commonwealth-179	16	22	the	the	DET
commonwealth-179	16	23	next	next	ADJ
commonwealth-179	16	24	tax	tax	NOUN
commonwealth-179	16	25	year	year	NOUN
commonwealth-179	16	26	after	after	ADP
commonwealth-179	16	27	adoption	adoption	NOUN
commonwealth-179	16	28	.	.	PUNCT
commonwealth-179	17	1	we	we	PRON
commonwealth-179	17	2	calculate	calculate	VERB
commonwealth-179	17	3	that	that	SCONJ
commonwealth-179	17	4	,	,	PUNCT
commonwealth-179	17	5	by	by	ADP
commonwealth-179	17	6	including	include	VERB
commonwealth-179	17	7	the	the	DET
commonwealth-179	17	8	business	business	NOUN
commonwealth-179	17	9	use	use	NOUN
commonwealth-179	17	10	and	and	CCONJ
commonwealth-179	17	11	occupancy	occupancy	NOUN
commonwealth-179	17	12	tax	tax	NOUN
commonwealth-179	17	13	imposed	impose	VERB
commonwealth-179	17	14	by	by	ADP
commonwealth-179	17	15	the	the	DET
commonwealth-179	17	16	school	school	NOUN
commonwealth-179	17	17	district	district	NOUN
commonwealth-179	17	18	of	of	ADP
commonwealth-179	17	19	philadelphia	philadelphia	PROPN
commonwealth-179	17	20	,	,	PUNCT
commonwealth-179	17	21	philadelphia	philadelphia	PROPN
commonwealth-179	17	22	already	already	ADV
commonwealth-179	17	23	effectively	effectively	ADV
commonwealth-179	17	24	imposes	impose	VERB
commonwealth-179	17	25	40	40	NUM
commonwealth-179	17	26	jeffrey	jeffrey	PROPN
commonwealth-179	17	27	carroll	carroll	PROPN
commonwealth-179	17	28	and	and	CCONJ
commonwealth-179	17	29	john	john	PROPN
commonwealth-179	17	30	f.	f.	PROPN
commonwealth-179	17	31	mcdonald	mcdonald	PROPN
commonwealth-179	17	32	higher	high	ADJ
commonwealth-179	17	33	property	property	NOUN
commonwealth-179	17	34	tax	tax	NOUN
commonwealth-179	17	35	on	on	ADP
commonwealth-179	17	36	commercial	commercial	ADJ
commonwealth-179	17	37	real	real	ADJ
commonwealth-179	17	38	estate	estate	NOUN
commonwealth-179	17	39	of	of	ADP
commonwealth-179	17	40	1.8	1.8	NUM
commonwealth-179	17	41	%	%	NOUN
commonwealth-179	17	42	of	of	ADP
commonwealth-179	17	43	assessed	assess	VERB
commonwealth-179	17	44	value.1	value.1	PROPN
commonwealth-179	17	45	the	the	DET
commonwealth-179	17	46	proposed	propose	VERB
commonwealth-179	17	47	increase	increase	NOUN
commonwealth-179	17	48	would	would	AUX
commonwealth-179	17	49	result	result	VERB
commonwealth-179	17	50	in	in	ADP
commonwealth-179	17	51	a	a	DET
commonwealth-179	17	52	tax	tax	NOUN
commonwealth-179	17	53	rate	rate	NOUN
commonwealth-179	17	54	of	of	ADP
commonwealth-179	17	55	2.01	2.01	NUM
commonwealth-179	17	56	%	%	NOUN
commonwealth-179	17	57	on	on	ADP
commonwealth-179	17	58	the	the	DET
commonwealth-179	17	59	assessed	assess	VERB
commonwealth-179	17	60	value	value	NOUN
commonwealth-179	17	61	of	of	ADP
commonwealth-179	17	62	commercial	commercial	ADJ
commonwealth-179	17	63	real	real	ADJ
commonwealth-179	17	64	estate	estate	NOUN
commonwealth-179	17	65	compared	compare	VERB
commonwealth-179	17	66	to	to	ADP
commonwealth-179	17	67	the	the	DET
commonwealth-179	17	68	1.4	1.4	NUM
commonwealth-179	17	69	%	%	NOUN
commonwealth-179	17	70	on	on	ADP
commonwealth-179	17	71	assessed	assessed	ADJ
commonwealth-179	17	72	value	value	NOUN
commonwealth-179	17	73	of	of	ADP
commonwealth-179	17	74	residential	residential	ADJ
commonwealth-179	17	75	property	property	NOUN
commonwealth-179	17	76	.	.	PUNCT
commonwealth-179	18	1	the	the	DET
commonwealth-179	18	2	central	central	PROPN
commonwealth-179	18	3	philadelphia	philadelphia	PROPN
commonwealth-179	18	4	development	development	NOUN
commonwealth-179	18	5	corporation	corporation	NOUN
commonwealth-179	18	6	commissioned	commission	VERB
commonwealth-179	18	7	a	a	DET
commonwealth-179	18	8	study	study	NOUN
commonwealth-179	18	9	of	of	ADP
commonwealth-179	18	10	the	the	DET
commonwealth-179	18	11	proposal	proposal	NOUN
commonwealth-179	18	12	from	from	ADP
commonwealth-179	18	13	econsult	econsult	NOUN
commonwealth-179	18	14	solutions	solution	NOUN
commonwealth-179	18	15	,	,	PUNCT
commonwealth-179	18	16	a	a	DET
commonwealth-179	18	17	local	local	ADJ
commonwealth-179	18	18	economic	economic	ADJ
commonwealth-179	18	19	consulting	consulting	NOUN
commonwealth-179	18	20	firm	firm	NOUN
commonwealth-179	18	21	.	.	PUNCT
commonwealth-179	19	1	that	that	DET
commonwealth-179	19	2	study	study	NOUN
commonwealth-179	19	3	is	be	AUX
commonwealth-179	19	4	examined	examine	VERB
commonwealth-179	19	5	in	in	ADP
commonwealth-179	19	6	this	this	DET
commonwealth-179	19	7	article	article	NOUN
commonwealth-179	19	8	.	.	PUNCT
commonwealth-179	20	1	the	the	DET
commonwealth-179	20	2	idea	idea	NOUN
commonwealth-179	20	3	of	of	ADP
commonwealth-179	20	4	raising	raise	VERB
commonwealth-179	20	5	the	the	DET
commonwealth-179	20	6	property	property	NOUN
commonwealth-179	20	7	tax	tax	NOUN
commonwealth-179	20	8	rate	rate	NOUN
commonwealth-179	20	9	only	only	ADV
commonwealth-179	20	10	on	on	ADP
commonwealth-179	20	11	commercial	commercial	ADJ
commonwealth-179	20	12	real	real	ADJ
commonwealth-179	20	13	estate	estate	NOUN
commonwealth-179	20	14	(	(	PUNCT
commonwealth-179	20	15	and	and	CCONJ
commonwealth-179	20	16	not	not	PART
commonwealth-179	20	17	on	on	ADP
commonwealth-179	20	18	residential	residential	ADJ
commonwealth-179	20	19	real	real	ADJ
commonwealth-179	20	20	estate	estate	NOUN
commonwealth-179	20	21	)	)	PUNCT
commonwealth-179	20	22	caught	catch	VERB
commonwealth-179	20	23	our	our	PRON
commonwealth-179	20	24	attention	attention	NOUN
commonwealth-179	20	25	.	.	PUNCT
commonwealth-179	21	1	the	the	DET
commonwealth-179	21	2	primary	primary	ADJ
commonwealth-179	21	3	and	and	CCONJ
commonwealth-179	21	4	most	most	ADV
commonwealth-179	21	5	relevant	relevant	ADJ
commonwealth-179	21	6	example	example	NOUN
commonwealth-179	21	7	is	be	AUX
commonwealth-179	21	8	the	the	DET
commonwealth-179	21	9	property	property	NOUN
commonwealth-179	21	10	tax	tax	NOUN
commonwealth-179	21	11	classification	classification	NOUN
commonwealth-179	21	12	system	system	NOUN
commonwealth-179	21	13	that	that	PRON
commonwealth-179	21	14	has	have	AUX
commonwealth-179	21	15	been	be	AUX
commonwealth-179	21	16	in	in	ADP
commonwealth-179	21	17	place	place	NOUN
commonwealth-179	21	18	in	in	ADP
commonwealth-179	21	19	cook	cook	PROPN
commonwealth-179	21	20	county	county	PROPN
commonwealth-179	21	21	,	,	PUNCT
commonwealth-179	21	22	illinois	illinois	PROPN
commonwealth-179	21	23	,	,	PUNCT
commonwealth-179	21	24	for	for	ADP
commonwealth-179	21	25	many	many	ADJ
commonwealth-179	21	26	years	year	NOUN
commonwealth-179	21	27	.	.	PUNCT
commonwealth-179	22	1	cook	cook	NOUN
commonwealth-179	22	2	county	county	NOUN
commonwealth-179	22	3	is	be	AUX
commonwealth-179	22	4	the	the	DET
commonwealth-179	22	5	central	central	ADJ
commonwealth-179	22	6	county	county	NOUN
commonwealth-179	22	7	in	in	ADP
commonwealth-179	22	8	the	the	DET
commonwealth-179	22	9	chicago	chicago	PROPN
commonwealth-179	22	10	metropolitan	metropolitan	PROPN
commonwealth-179	22	11	area	area	NOUN
commonwealth-179	22	12	and	and	CCONJ
commonwealth-179	22	13	contains	contain	VERB
commonwealth-179	22	14	the	the	DET
commonwealth-179	22	15	city	city	NOUN
commonwealth-179	22	16	of	of	ADP
commonwealth-179	22	17	chicago	chicago	PROPN
commonwealth-179	22	18	as	as	ADV
commonwealth-179	22	19	well	well	ADV
commonwealth-179	22	20	as	as	ADP
commonwealth-179	22	21	numerous	numerous	ADJ
commonwealth-179	22	22	near	near	ADP
commonwealth-179	22	23	-	-	PUNCT
commonwealth-179	22	24	in	in	ADP
commonwealth-179	22	25	suburbs	suburb	NOUN
commonwealth-179	22	26	.	.	PUNCT
commonwealth-179	23	1	cook	cook	PROPN
commonwealth-179	23	2	county	county	NOUN
commonwealth-179	23	3	is	be	AUX
commonwealth-179	23	4	surrounded	surround	VERB
commonwealth-179	23	5	by	by	ADP
commonwealth-179	23	6	a	a	DET
commonwealth-179	23	7	set	set	NOUN
commonwealth-179	23	8	of	of	ADP
commonwealth-179	23	9	counties	county	NOUN
commonwealth-179	23	10	,	,	PUNCT
commonwealth-179	23	11	known	know	VERB
commonwealth-179	23	12	as	as	ADP
commonwealth-179	23	13	the	the	DET
commonwealth-179	23	14	“	"	PUNCT
commonwealth-179	23	15	collar	collar	NOUN
commonwealth-179	23	16	counties	county	NOUN
commonwealth-179	23	17	,	,	PUNCT
commonwealth-179	23	18	”	"	PUNCT
commonwealth-179	23	19	which	which	PRON
commonwealth-179	23	20	do	do	AUX
commonwealth-179	23	21	not	not	PART
commonwealth-179	23	22	employ	employ	VERB
commonwealth-179	23	23	a	a	DET
commonwealth-179	23	24	classification	classification	NOUN
commonwealth-179	23	25	system	system	NOUN
commonwealth-179	23	26	.	.	PUNCT
commonwealth-179	24	1	philadelphia	philadelphia	PROPN
commonwealth-179	24	2	is	be	AUX
commonwealth-179	24	3	,	,	PUNCT
commonwealth-179	24	4	of	of	ADP
commonwealth-179	24	5	course	course	NOUN
commonwealth-179	24	6	,	,	PUNCT
commonwealth-179	24	7	a	a	DET
commonwealth-179	24	8	separate	separate	ADJ
commonwealth-179	24	9	county	county	NOUN
commonwealth-179	24	10	.	.	PUNCT
commonwealth-179	25	1	in	in	ADP
commonwealth-179	25	2	contrast	contrast	NOUN
commonwealth-179	25	3	to	to	ADP
commonwealth-179	25	4	the	the	DET
commonwealth-179	25	5	cook	cook	NOUN
commonwealth-179	25	6	county	county	NOUN
commonwealth-179	25	7	case	case	NOUN
commonwealth-179	25	8	,	,	PUNCT
commonwealth-179	25	9	all	all	DET
commonwealth-179	25	10	municipalities	municipality	NOUN
commonwealth-179	25	11	outside	outside	ADP
commonwealth-179	25	12	the	the	DET
commonwealth-179	25	13	city	city	NOUN
commonwealth-179	25	14	of	of	ADP
commonwealth-179	25	15	philadelphia	philadelphia	PROPN
commonwealth-179	25	16	are	be	AUX
commonwealth-179	25	17	in	in	ADP
commonwealth-179	25	18	other	other	ADJ
commonwealth-179	25	19	counties	county	NOUN
commonwealth-179	25	20	.	.	PUNCT
commonwealth-179	26	1	this	this	DET
commonwealth-179	26	2	study	study	NOUN
commonwealth-179	26	3	produced	produce	VERB
commonwealth-179	26	4	five	five	NUM
commonwealth-179	26	5	tentative	tentative	ADJ
commonwealth-179	26	6	conclusions	conclusion	NOUN
commonwealth-179	26	7	.	.	PUNCT
commonwealth-179	27	1	first	first	ADV
commonwealth-179	27	2	,	,	PUNCT
commonwealth-179	27	3	reducing	reduce	VERB
commonwealth-179	27	4	reliance	reliance	NOUN
commonwealth-179	27	5	on	on	ADP
commonwealth-179	27	6	the	the	DET
commonwealth-179	27	7	wage	wage	NOUN
commonwealth-179	27	8	tax	tax	NOUN
commonwealth-179	27	9	is	be	AUX
commonwealth-179	27	10	a	a	DET
commonwealth-179	27	11	good	good	ADJ
commonwealth-179	27	12	objective	objective	NOUN
commonwealth-179	27	13	and	and	CCONJ
commonwealth-179	27	14	moves	move	VERB
commonwealth-179	27	15	philadelphia	philadelphia	PROPN
commonwealth-179	27	16	closer	close	ADV
commonwealth-179	27	17	to	to	ADP
commonwealth-179	27	18	an	an	DET
commonwealth-179	27	19	optimal	optimal	ADJ
commonwealth-179	27	20	mix	mix	NOUN
commonwealth-179	27	21	of	of	ADP
commonwealth-179	27	22	taxes	taxis	NOUN
commonwealth-179	27	23	.	.	PUNCT
commonwealth-179	28	1	the	the	DET
commonwealth-179	28	2	issue	issue	NOUN
commonwealth-179	28	3	is	be	AUX
commonwealth-179	28	4	identifying	identify	VERB
commonwealth-179	28	5	sources	source	NOUN
commonwealth-179	28	6	of	of	ADP
commonwealth-179	28	7	revenue	revenue	NOUN
commonwealth-179	28	8	to	to	PART
commonwealth-179	28	9	replace	replace	VERB
commonwealth-179	28	10	any	any	DET
commonwealth-179	28	11	wage	wage	NOUN
commonwealth-179	28	12	tax	tax	NOUN
commonwealth-179	28	13	revenue	revenue	NOUN
commonwealth-179	28	14	losses	loss	NOUN
commonwealth-179	28	15	.	.	PUNCT
commonwealth-179	29	1	however	however	ADV
commonwealth-179	29	2	,	,	PUNCT
commonwealth-179	29	3	we	we	PRON
commonwealth-179	29	4	would	would	AUX
commonwealth-179	29	5	also	also	ADV
commonwealth-179	29	6	point	point	VERB
commonwealth-179	29	7	out	out	ADP
commonwealth-179	29	8	that	that	SCONJ
commonwealth-179	29	9	the	the	DET
commonwealth-179	29	10	wage	wage	NOUN
commonwealth-179	29	11	tax	tax	NOUN
commonwealth-179	29	12	on	on	ADP
commonwealth-179	29	13	nonresidents	nonresident	NOUN
commonwealth-179	29	14	is	be	AUX
commonwealth-179	29	15	a	a	DET
commonwealth-179	29	16	method	method	NOUN
commonwealth-179	29	17	for	for	ADP
commonwealth-179	29	18	taxing	tax	VERB
commonwealth-179	29	19	employers	employer	NOUN
commonwealth-179	29	20	,	,	PUNCT
commonwealth-179	29	21	including	include	VERB
commonwealth-179	29	22	nonprofit	nonprofit	ADJ
commonwealth-179	29	23	institutions	institution	NOUN
commonwealth-179	29	24	,	,	PUNCT
commonwealth-179	29	25	that	that	PRON
commonwealth-179	29	26	are	be	AUX
commonwealth-179	29	27	exempt	exempt	ADJ
commonwealth-179	29	28	from	from	ADP
commonwealth-179	29	29	property	property	NOUN
commonwealth-179	29	30	taxation	taxation	NOUN
commonwealth-179	29	31	(	(	PUNCT
commonwealth-179	29	32	such	such	ADJ
commonwealth-179	29	33	as	as	ADP
commonwealth-179	29	34	the	the	DET
commonwealth-179	29	35	city	city	NOUN
commonwealth-179	29	36	’s	’s	PART
commonwealth-179	29	37	primary	primary	ADJ
commonwealth-179	29	38	drivers	driver	NOUN
commonwealth-179	29	39	of	of	ADP
commonwealth-179	29	40	its	its	PRON
commonwealth-179	29	41	economy	economy	NOUN
commonwealth-179	29	42	,	,	PUNCT
commonwealth-179	29	43	the	the	DET
commonwealth-179	29	44	“	"	PUNCT
commonwealth-179	29	45	meds	med	NOUN
commonwealth-179	29	46	and	and	CCONJ
commonwealth-179	29	47	eds	ed	NOUN
commonwealth-179	29	48	”	"	PUNCT
commonwealth-179	29	49	)	)	PUNCT
commonwealth-179	29	50	.	.	PUNCT
commonwealth-179	30	1	second	second	ADJ
commonwealth-179	30	2	,	,	PUNCT
commonwealth-179	30	3	replacement	replacement	NOUN
commonwealth-179	30	4	of	of	ADP
commonwealth-179	30	5	a	a	DET
commonwealth-179	30	6	portion	portion	NOUN
commonwealth-179	30	7	of	of	ADP
commonwealth-179	30	8	the	the	DET
commonwealth-179	30	9	wage	wage	NOUN
commonwealth-179	30	10	tax	tax	NOUN
commonwealth-179	30	11	with	with	ADP
commonwealth-179	30	12	an	an	DET
commonwealth-179	30	13	increase	increase	NOUN
commonwealth-179	30	14	in	in	ADP
commonwealth-179	30	15	the	the	DET
commonwealth-179	30	16	property	property	NOUN
commonwealth-179	30	17	tax	tax	NOUN
commonwealth-179	30	18	on	on	ADP
commonwealth-179	30	19	commercial	commercial	ADJ
commonwealth-179	30	20	real	real	ADJ
commonwealth-179	30	21	estate	estate	NOUN
commonwealth-179	30	22	seems	seem	VERB
commonwealth-179	30	23	to	to	PART
commonwealth-179	30	24	be	be	AUX
commonwealth-179	30	25	based	base	VERB
commonwealth-179	30	26	on	on	ADP
commonwealth-179	30	27	the	the	DET
commonwealth-179	30	28	belief	belief	NOUN
commonwealth-179	30	29	that	that	SCONJ
commonwealth-179	30	30	the	the	DET
commonwealth-179	30	31	commercial	commercial	ADJ
commonwealth-179	30	32	property	property	NOUN
commonwealth-179	30	33	tax	tax	NOUN
commonwealth-179	30	34	base	base	NOUN
commonwealth-179	30	35	is	be	AUX
commonwealth-179	30	36	relatively	relatively	ADV
commonwealth-179	30	37	immobile	immobile	ADJ
commonwealth-179	30	38	(	(	PUNCT
commonwealth-179	30	39	at	at	ADP
commonwealth-179	30	40	least	least	ADJ
commonwealth-179	30	41	compared	compare	VERB
commonwealth-179	30	42	to	to	ADP
commonwealth-179	30	43	jobs	job	NOUN
commonwealth-179	30	44	)	)	PUNCT
commonwealth-179	30	45	.	.	PUNCT
commonwealth-179	31	1	this	this	PRON
commonwealth-179	31	2	is	be	AUX
commonwealth-179	31	3	not	not	PART
commonwealth-179	31	4	necessarily	necessarily	ADV
commonwealth-179	31	5	correct	correct	ADJ
commonwealth-179	31	6	in	in	ADP
commonwealth-179	31	7	the	the	DET
commonwealth-179	31	8	long	long	ADJ
commonwealth-179	31	9	run	run	NOUN
commonwealth-179	31	10	because	because	SCONJ
commonwealth-179	31	11	an	an	DET
commonwealth-179	31	12	increase	increase	NOUN
commonwealth-179	31	13	in	in	ADP
commonwealth-179	31	14	the	the	DET
commonwealth-179	31	15	property	property	NOUN
commonwealth-179	31	16	tax	tax	NOUN
commonwealth-179	31	17	rate	rate	NOUN
commonwealth-179	31	18	reduces	reduce	VERB
commonwealth-179	31	19	the	the	DET
commonwealth-179	31	20	market	market	NOUN
commonwealth-179	31	21	value	value	NOUN
commonwealth-179	31	22	of	of	ADP
commonwealth-179	31	23	property	property	NOUN
commonwealth-179	31	24	immediately	immediately	ADV
commonwealth-179	31	25	and	and	CCONJ
commonwealth-179	31	26	has	have	VERB
commonwealth-179	31	27	the	the	DET
commonwealth-179	31	28	long	long	ADV
commonwealth-179	31	29	-	-	PUNCT
commonwealth-179	31	30	run	run	VERB
commonwealth-179	31	31	effect	effect	NOUN
commonwealth-179	31	32	of	of	ADP
commonwealth-179	31	33	discouraging	discourage	VERB
commonwealth-179	31	34	real	real	ADJ
commonwealth-179	31	35	estate	estate	NOUN
commonwealth-179	31	36	development	development	NOUN
commonwealth-179	31	37	.	.	PUNCT
commonwealth-179	32	1	evidence	evidence	NOUN
commonwealth-179	32	2	of	of	ADP
commonwealth-179	32	3	these	these	DET
commonwealth-179	32	4	points	point	NOUN
commonwealth-179	32	5	is	be	AUX
commonwealth-179	32	6	provided	provide	VERB
commonwealth-179	32	7	by	by	ADP
commonwealth-179	32	8	studies	study	NOUN
commonwealth-179	32	9	of	of	ADP
commonwealth-179	32	10	cook	cook	PROPN
commonwealth-179	32	11	county	county	PROPN
commonwealth-179	32	12	,	,	PUNCT
commonwealth-179	32	13	illinois	illinois	PROPN
commonwealth-179	32	14	.	.	PROPN
commonwealth-179	33	1	third	third	PROPN
commonwealth-179	33	2	,	,	PUNCT
commonwealth-179	33	3	the	the	DET
commonwealth-179	33	4	empirical	empirical	ADJ
commonwealth-179	33	5	evidence	evidence	NOUN
commonwealth-179	33	6	from	from	ADP
commonwealth-179	33	7	cook	cook	PROPN
commonwealth-179	33	8	county	county	NOUN
commonwealth-179	33	9	shows	show	VERB
commonwealth-179	33	10	that	that	SCONJ
commonwealth-179	33	11	the	the	DET
commonwealth-179	33	12	negative	negative	ADJ
commonwealth-179	33	13	impact	impact	NOUN
commonwealth-179	33	14	of	of	ADP
commonwealth-179	33	15	a	a	DET
commonwealth-179	33	16	higher	high	ADJ
commonwealth-179	33	17	property	property	NOUN
commonwealth-179	33	18	tax	tax	NOUN
commonwealth-179	33	19	on	on	ADP
commonwealth-179	33	20	commercial	commercial	ADJ
commonwealth-179	33	21	property	property	NOUN
commonwealth-179	33	22	is	be	AUX
commonwealth-179	33	23	greatest	great	ADJ
commonwealth-179	33	24	outside	outside	ADP
commonwealth-179	33	25	of	of	ADP
commonwealth-179	33	26	the	the	DET
commonwealth-179	33	27	downtown	downtown	NOUN
commonwealth-179	33	28	area	area	NOUN
commonwealth-179	33	29	and	and	CCONJ
commonwealth-179	33	30	nearer	near	ADJ
commonwealth-179	33	31	to	to	ADP
commonwealth-179	33	32	the	the	DET
commonwealth-179	33	33	collar	collar	NOUN
commonwealth-179	33	34	counties	county	NOUN
commonwealth-179	33	35	,	,	PUNCT
commonwealth-179	33	36	where	where	SCONJ
commonwealth-179	33	37	substitute	substitute	ADJ
commonwealth-179	33	38	real	real	ADJ
commonwealth-179	33	39	estate	estate	NOUN
commonwealth-179	33	40	is	be	AUX
commonwealth-179	33	41	readily	readily	ADV
commonwealth-179	33	42	available	available	ADJ
commonwealth-179	33	43	for	for	ADP
commonwealth-179	33	44	tenants	tenant	NOUN
commonwealth-179	33	45	.	.	PUNCT
commonwealth-179	34	1	this	this	DET
commonwealth-179	34	2	finding	finding	NOUN
commonwealth-179	34	3	suggests	suggest	VERB
commonwealth-179	34	4	that	that	SCONJ
commonwealth-179	34	5	larger	large	ADJ
commonwealth-179	34	6	negative	negative	ADJ
commonwealth-179	34	7	impacts	impact	NOUN
commonwealth-179	34	8	of	of	ADP
commonwealth-179	34	9	a	a	DET
commonwealth-179	34	10	property	property	NOUN
commonwealth-179	34	11	tax	tax	NOUN
commonwealth-179	34	12	in	in	ADP
commonwealth-179	34	13	philadelphia	philadelphia	PROPN
commonwealth-179	34	14	may	may	AUX
commonwealth-179	34	15	be	be	AUX
commonwealth-179	34	16	in	in	ADP
commonwealth-179	34	17	the	the	DET
commonwealth-179	34	18	remote	remote	ADJ
commonwealth-179	34	19	portions	portion	NOUN
commonwealth-179	34	20	of	of	ADP
commonwealth-179	34	21	the	the	DET
commonwealth-179	34	22	city	city	NOUN
commonwealth-179	34	23	,	,	PUNCT
commonwealth-179	34	24	away	away	ADV
commonwealth-179	34	25	from	from	ADP
commonwealth-179	34	26	center	center	ADJ
commonwealth-179	34	27	city	city	NOUN
commonwealth-179	34	28	.	.	PUNCT
commonwealth-179	35	1	fourth	fourth	ADJ
commonwealth-179	35	2	,	,	PUNCT
commonwealth-179	35	3	the	the	DET
commonwealth-179	35	4	experience	experience	NOUN
commonwealth-179	35	5	of	of	ADP
commonwealth-179	35	6	cook	cook	NOUN
commonwealth-179	35	7	county	county	NOUN
commonwealth-179	35	8	should	should	AUX
commonwealth-179	35	9	be	be	AUX
commonwealth-179	35	10	a	a	DET
commonwealth-179	35	11	cautionary	cautionary	ADJ
commonwealth-179	35	12	tale	tale	NOUN
commonwealth-179	35	13	for	for	ADP
commonwealth-179	35	14	a	a	DET
commonwealth-179	35	15	jurisdiction	jurisdiction	NOUN
commonwealth-179	35	16	considering	consider	VERB
commonwealth-179	35	17	a	a	DET
commonwealth-179	35	18	classification	classification	NOUN
commonwealth-179	35	19	system	system	NOUN
commonwealth-179	35	20	for	for	ADP
commonwealth-179	35	21	the	the	DET
commonwealth-179	35	22	property	property	NOUN
commonwealth-179	35	23	tax	tax	NOUN
commonwealth-179	35	24	that	that	PRON
commonwealth-179	35	25	involves	involve	VERB
commonwealth-179	35	26	a	a	DET
commonwealth-179	35	27	higher	high	ADJ
commonwealth-179	35	28	tax	tax	NOUN
commonwealth-179	35	29	on	on	ADP
commonwealth-179	35	30	commercial	commercial	ADJ
commonwealth-179	35	31	property	property	NOUN
commonwealth-179	35	32	compared	compare	VERB
commonwealth-179	35	33	to	to	ADP
commonwealth-179	35	34	the	the	DET
commonwealth-179	35	35	tax	tax	NOUN
commonwealth-179	35	36	in	in	ADP
commonwealth-179	35	37	the	the	DET
commonwealth-179	35	38	adjacent	adjacent	ADJ
commonwealth-179	35	39	counties	county	NOUN
commonwealth-179	35	40	.	.	PUNCT
commonwealth-179	36	1	should	should	AUX
commonwealth-179	36	2	the	the	DET
commonwealth-179	36	3	philadelphia	philadelphia	PROPN
commonwealth-179	36	4	property	property	NOUN
commonwealth-179	36	5	tax	tax	NOUN
commonwealth-179	36	6	classification	classification	NOUN
commonwealth-179	36	7	system	system	NOUN
commonwealth-179	36	8	be	be	AUX
commonwealth-179	36	9	modified	modify	VERB
commonwealth-179	36	10	?	?	PUNCT
commonwealth-179	37	1	41	41	NUM
commonwealth-179	37	2	finally	finally	ADV
commonwealth-179	37	3	,	,	PUNCT
commonwealth-179	37	4	we	we	PRON
commonwealth-179	37	5	believe	believe	VERB
commonwealth-179	37	6	that	that	SCONJ
commonwealth-179	37	7	the	the	DET
commonwealth-179	37	8	proposed	propose	VERB
commonwealth-179	37	9	set	set	NOUN
commonwealth-179	37	10	of	of	ADP
commonwealth-179	37	11	changes	change	NOUN
commonwealth-179	37	12	in	in	ADP
commonwealth-179	37	13	tax	tax	NOUN
commonwealth-179	37	14	policy	policy	NOUN
commonwealth-179	37	15	needs	need	VERB
commonwealth-179	37	16	further	further	ADJ
commonwealth-179	37	17	study	study	NOUN
commonwealth-179	37	18	.	.	PUNCT
commonwealth-179	38	1	while	while	SCONJ
commonwealth-179	38	2	a	a	DET
commonwealth-179	38	3	proposed	propose	VERB
commonwealth-179	38	4	increase	increase	NOUN
commonwealth-179	38	5	in	in	ADP
commonwealth-179	38	6	the	the	DET
commonwealth-179	38	7	property	property	NOUN
commonwealth-179	38	8	tax	tax	NOUN
commonwealth-179	38	9	on	on	ADP
commonwealth-179	38	10	commercial	commercial	ADJ
commonwealth-179	38	11	real	real	ADJ
commonwealth-179	38	12	estate	estate	NOUN
commonwealth-179	38	13	may	may	AUX
commonwealth-179	38	14	be	be	AUX
commonwealth-179	38	15	needed	need	VERB
commonwealth-179	38	16	to	to	PART
commonwealth-179	38	17	offset	offset	VERB
commonwealth-179	38	18	the	the	DET
commonwealth-179	38	19	loss	loss	NOUN
commonwealth-179	38	20	of	of	ADP
commonwealth-179	38	21	revenue	revenue	NOUN
commonwealth-179	38	22	from	from	ADP
commonwealth-179	38	23	cuts	cut	NOUN
commonwealth-179	38	24	in	in	ADP
commonwealth-179	38	25	the	the	DET
commonwealth-179	38	26	wage	wage	NOUN
commonwealth-179	38	27	and	and	CCONJ
commonwealth-179	38	28	business	business	NOUN
commonwealth-179	38	29	net	net	ADJ
commonwealth-179	38	30	income	income	NOUN
commonwealth-179	38	31	taxes	taxis	NOUN
commonwealth-179	38	32	,	,	PUNCT
commonwealth-179	38	33	a	a	DET
commonwealth-179	38	34	greater	great	ADJ
commonwealth-179	38	35	increase	increase	NOUN
commonwealth-179	38	36	in	in	ADP
commonwealth-179	38	37	the	the	DET
commonwealth-179	38	38	property	property	NOUN
commonwealth-179	38	39	tax	tax	NOUN
commonwealth-179	38	40	on	on	ADP
commonwealth-179	38	41	commercial	commercial	ADJ
commonwealth-179	38	42	real	real	ADJ
commonwealth-179	38	43	estate	estate	NOUN
commonwealth-179	38	44	runs	run	VERB
commonwealth-179	38	45	the	the	DET
commonwealth-179	38	46	risk	risk	NOUN
commonwealth-179	38	47	of	of	ADP
commonwealth-179	38	48	discouraging	discourage	VERB
commonwealth-179	38	49	commercial	commercial	ADJ
commonwealth-179	38	50	real	real	ADJ
commonwealth-179	38	51	estate	estate	NOUN
commonwealth-179	38	52	development	development	NOUN
commonwealth-179	38	53	in	in	ADP
commonwealth-179	38	54	the	the	DET
commonwealth-179	38	55	city	city	NOUN
commonwealth-179	38	56	.	.	PUNCT
commonwealth-179	39	1	taxes	taxis	NOUN
commonwealth-179	39	2	and	and	CCONJ
commonwealth-179	39	3	tax	tax	NOUN
commonwealth-179	39	4	reform	reform	NOUN
commonwealth-179	39	5	in	in	ADP
commonwealth-179	39	6	philadelphia	philadelphia	PROPN
commonwealth-179	39	7	the	the	DET
commonwealth-179	39	8	city	city	NOUN
commonwealth-179	39	9	of	of	ADP
commonwealth-179	39	10	philadelphia	philadelphia	PROPN
commonwealth-179	39	11	relies	rely	VERB
commonwealth-179	39	12	on	on	ADP
commonwealth-179	39	13	four	four	NUM
commonwealth-179	39	14	sources	source	NOUN
commonwealth-179	39	15	of	of	ADP
commonwealth-179	39	16	tax	tax	NOUN
commonwealth-179	39	17	revenue	revenue	NOUN
commonwealth-179	39	18	:	:	PUNCT
commonwealth-179	40	1	1	1	X
commonwealth-179	40	2	.	.	X
commonwealth-179	40	3	the	the	DET
commonwealth-179	40	4	wage	wage	NOUN
commonwealth-179	40	5	tax	tax	NOUN
commonwealth-179	40	6	is	be	AUX
commonwealth-179	40	7	an	an	DET
commonwealth-179	40	8	income	income	NOUN
commonwealth-179	40	9	tax	tax	NOUN
commonwealth-179	40	10	on	on	ADP
commonwealth-179	40	11	all	all	DET
commonwealth-179	40	12	workers	worker	NOUN
commonwealth-179	40	13	regardless	regardless	ADV
commonwealth-179	40	14	of	of	ADP
commonwealth-179	40	15	where	where	SCONJ
commonwealth-179	40	16	they	they	PRON
commonwealth-179	40	17	reside	reside	VERB
commonwealth-179	40	18	.	.	PUNCT
commonwealth-179	41	1	the	the	DET
commonwealth-179	41	2	rate	rate	NOUN
commonwealth-179	41	3	is	be	AUX
commonwealth-179	41	4	currently	currently	ADV
commonwealth-179	41	5	at	at	ADP
commonwealth-179	41	6	3.91	3.91	NUM
commonwealth-179	41	7	%	%	NOUN
commonwealth-179	41	8	for	for	ADP
commonwealth-179	41	9	those	those	PRON
commonwealth-179	41	10	who	who	PRON
commonwealth-179	41	11	live	live	VERB
commonwealth-179	41	12	and	and	CCONJ
commonwealth-179	41	13	work	work	VERB
commonwealth-179	41	14	in	in	ADP
commonwealth-179	41	15	philadelphia	philadelphia	PROPN
commonwealth-179	41	16	.	.	PUNCT
commonwealth-179	42	1	for	for	ADP
commonwealth-179	42	2	those	those	PRON
commonwealth-179	42	3	who	who	PRON
commonwealth-179	42	4	work	work	VERB
commonwealth-179	42	5	in	in	ADP
commonwealth-179	42	6	philadelphia	philadelphia	PROPN
commonwealth-179	42	7	but	but	CCONJ
commonwealth-179	42	8	do	do	AUX
commonwealth-179	42	9	not	not	PART
commonwealth-179	42	10	live	live	VERB
commonwealth-179	42	11	in	in	ADP
commonwealth-179	42	12	its	its	PRON
commonwealth-179	42	13	borders	border	NOUN
commonwealth-179	42	14	,	,	PUNCT
commonwealth-179	42	15	the	the	DET
commonwealth-179	42	16	rate	rate	NOUN
commonwealth-179	42	17	is	be	AUX
commonwealth-179	42	18	3.48	3.48	NUM
commonwealth-179	42	19	%	%	NOUN
commonwealth-179	42	20	.	.	PUNCT
commonwealth-179	43	1	at	at	ADP
commonwealth-179	43	2	its	its	PRON
commonwealth-179	43	3	highest	high	ADJ
commonwealth-179	43	4	(	(	PUNCT
commonwealth-179	43	5	1993–1995	1993–1995	NUM
commonwealth-179	43	6	)	)	PUNCT
commonwealth-179	43	7	,	,	PUNCT
commonwealth-179	43	8	the	the	DET
commonwealth-179	43	9	philadelphia	philadelphia	PROPN
commonwealth-179	43	10	wage	wage	NOUN
commonwealth-179	43	11	tax	tax	NOUN
commonwealth-179	43	12	was	be	AUX
commonwealth-179	43	13	4.96	4.96	NUM
commonwealth-179	43	14	%	%	NOUN
commonwealth-179	43	15	for	for	ADP
commonwealth-179	43	16	residents	resident	NOUN
commonwealth-179	43	17	and	and	CCONJ
commonwealth-179	43	18	4.31	4.31	NUM
commonwealth-179	43	19	%	%	NOUN
commonwealth-179	43	20	for	for	ADP
commonwealth-179	43	21	nonresidents	nonresident	NOUN
commonwealth-179	43	22	.	.	PUNCT
commonwealth-179	44	1	there	there	PRON
commonwealth-179	44	2	have	have	AUX
commonwealth-179	44	3	been	be	AUX
commonwealth-179	44	4	steady	steady	ADJ
commonwealth-179	44	5	reductions	reduction	NOUN
commonwealth-179	44	6	in	in	ADP
commonwealth-179	44	7	the	the	DET
commonwealth-179	44	8	wage	wage	NOUN
commonwealth-179	44	9	tax	tax	NOUN
commonwealth-179	44	10	since	since	SCONJ
commonwealth-179	44	11	the	the	DET
commonwealth-179	44	12	mid-1990s	mid-1990	NOUN
commonwealth-179	44	13	.	.	PUNCT
commonwealth-179	45	1	2	2	X
commonwealth-179	45	2	.	.	X
commonwealth-179	45	3	the	the	DET
commonwealth-179	45	4	real	real	ADJ
commonwealth-179	45	5	estate	estate	NOUN
commonwealth-179	45	6	tax	tax	NOUN
commonwealth-179	45	7	is	be	AUX
commonwealth-179	45	8	imposed	impose	VERB
commonwealth-179	45	9	at	at	ADP
commonwealth-179	45	10	a	a	DET
commonwealth-179	45	11	rate	rate	NOUN
commonwealth-179	45	12	of	of	ADP
commonwealth-179	45	13	0.6317	0.6317	NUM
commonwealth-179	45	14	%	%	NOUN
commonwealth-179	45	15	on	on	ADP
commonwealth-179	45	16	the	the	DET
commonwealth-179	45	17	values	value	NOUN
commonwealth-179	45	18	(	(	PUNCT
commonwealth-179	45	19	ad	ad	NOUN
commonwealth-179	45	20	valorem	valorem	VERB
commonwealth-179	45	21	)	)	PUNCT
commonwealth-179	45	22	of	of	ADP
commonwealth-179	45	23	both	both	CCONJ
commonwealth-179	45	24	residential	residential	ADJ
commonwealth-179	45	25	and	and	CCONJ
commonwealth-179	45	26	commercial	commercial	ADJ
commonwealth-179	45	27	property.2	property.2	NOUN
commonwealth-179	45	28	3	3	X
commonwealth-179	45	29	.	.	PUNCT
commonwealth-179	46	1	the	the	DET
commonwealth-179	46	2	birt	birt	NOUN
commonwealth-179	46	3	is	be	AUX
commonwealth-179	46	4	imposed	impose	VERB
commonwealth-179	46	5	on	on	ADP
commonwealth-179	46	6	all	all	DET
commonwealth-179	46	7	businesses	business	NOUN
commonwealth-179	46	8	at	at	ADP
commonwealth-179	46	9	rates	rate	NOUN
commonwealth-179	46	10	of	of	ADP
commonwealth-179	46	11	0.14	0.14	NUM
commonwealth-179	46	12	%	%	NOUN
commonwealth-179	46	13	on	on	ADP
commonwealth-179	46	14	gross	gross	ADJ
commonwealth-179	46	15	receipts	receipt	NOUN
commonwealth-179	46	16	and	and	CCONJ
commonwealth-179	46	17	6.39	6.39	NUM
commonwealth-179	46	18	%	%	NOUN
commonwealth-179	46	19	on	on	ADP
commonwealth-179	46	20	net	net	ADJ
commonwealth-179	46	21	business	business	NOUN
commonwealth-179	46	22	income	income	NOUN
commonwealth-179	46	23	.	.	PUNCT
commonwealth-179	47	1	4	4	X
commonwealth-179	47	2	.	.	X
commonwealth-179	47	3	the	the	DET
commonwealth-179	47	4	city	city	NOUN
commonwealth-179	47	5	uses	use	VERB
commonwealth-179	47	6	a	a	DET
commonwealth-179	47	7	combination	combination	NOUN
commonwealth-179	47	8	of	of	ADP
commonwealth-179	47	9	other	other	ADJ
commonwealth-179	47	10	taxes	taxis	NOUN
commonwealth-179	47	11	,	,	PUNCT
commonwealth-179	47	12	which	which	PRON
commonwealth-179	47	13	include	include	VERB
commonwealth-179	47	14	sales	sale	NOUN
commonwealth-179	47	15	,	,	PUNCT
commonwealth-179	47	16	parking	parking	NOUN
commonwealth-179	47	17	,	,	PUNCT
commonwealth-179	47	18	and	and	CCONJ
commonwealth-179	47	19	real	real	ADJ
commonwealth-179	47	20	estate	estate	NOUN
commonwealth-179	47	21	transfer	transfer	NOUN
commonwealth-179	47	22	taxes	taxis	NOUN
commonwealth-179	47	23	.	.	PUNCT
commonwealth-179	48	1	these	these	DET
commonwealth-179	48	2	taxes	taxis	NOUN
commonwealth-179	48	3	make	make	VERB
commonwealth-179	48	4	up	up	ADP
commonwealth-179	48	5	14	14	NUM
commonwealth-179	48	6	%	%	NOUN
commonwealth-179	48	7	of	of	ADP
commonwealth-179	48	8	total	total	ADJ
commonwealth-179	48	9	tax	tax	NOUN
commonwealth-179	48	10	revenue	revenue	NOUN
commonwealth-179	48	11	,	,	PUNCT
commonwealth-179	48	12	and	and	CCONJ
commonwealth-179	48	13	are	be	AUX
commonwealth-179	48	14	not	not	PART
commonwealth-179	48	15	part	part	NOUN
commonwealth-179	48	16	of	of	ADP
commonwealth-179	48	17	the	the	DET
commonwealth-179	48	18	proposed	propose	VERB
commonwealth-179	48	19	tax	tax	NOUN
commonwealth-179	48	20	reform	reform	NOUN
commonwealth-179	48	21	package	package	NOUN
commonwealth-179	48	22	.	.	PUNCT
commonwealth-179	49	1	revenue	revenue	NOUN
commonwealth-179	49	2	for	for	ADP
commonwealth-179	49	3	the	the	DET
commonwealth-179	49	4	city	city	NOUN
commonwealth-179	49	5	of	of	ADP
commonwealth-179	49	6	philadelphia	philadelphia	PROPN
commonwealth-179	49	7	from	from	ADP
commonwealth-179	49	8	each	each	DET
commonwealth-179	49	9	source	source	NOUN
commonwealth-179	49	10	for	for	ADP
commonwealth-179	49	11	fiscal	fiscal	ADJ
commonwealth-179	49	12	year	year	NOUN
commonwealth-179	49	13	2016	2016	NUM
commonwealth-179	49	14	is	be	AUX
commonwealth-179	49	15	illustrated	illustrate	VERB
commonwealth-179	49	16	in	in	ADP
commonwealth-179	49	17	table	table	NOUN
commonwealth-179	49	18	1	1	NUM
commonwealth-179	49	19	.	.	PUNCT
commonwealth-179	49	20	table	table	NOUN
commonwealth-179	49	21	1	1	NUM
commonwealth-179	49	22	.	.	PUNCT
commonwealth-179	50	1	city	city	NOUN
commonwealth-179	50	2	of	of	ADP
commonwealth-179	50	3	philadelphia	philadelphia	PROPN
commonwealth-179	50	4	revenue	revenue	NOUN
commonwealth-179	50	5	by	by	ADP
commonwealth-179	50	6	source	source	NOUN
commonwealth-179	50	7	,	,	PUNCT
commonwealth-179	50	8	fy	fy	PROPN
commonwealth-179	50	9	2016	2016	NUM
commonwealth-179	50	10	source	source	NOUN
commonwealth-179	50	11	revenue	revenue	NOUN
commonwealth-179	50	12	(	(	PUNCT
commonwealth-179	50	13	$	$	SYM
commonwealth-179	50	14	,	,	PUNCT
commonwealth-179	50	15	in	in	ADP
commonwealth-179	50	16	millions	million	NOUN
commonwealth-179	50	17	)	)	PUNCT
commonwealth-179	50	18	percentage	percentage	NOUN
commonwealth-179	50	19	of	of	ADP
commonwealth-179	50	20	general	general	ADJ
commonwealth-179	50	21	fund	fund	NOUN
commonwealth-179	50	22	wage	wage	NOUN
commonwealth-179	50	23	tax	tax	NOUN
commonwealth-179	50	24	1,742	1,742	NUM
commonwealth-179	50	25	53.8	53.8	NUM
commonwealth-179	50	26	real	real	ADJ
commonwealth-179	50	27	estate	estate	NOUN
commonwealth-179	50	28	tax	tax	NOUN
commonwealth-179	50	29	581	581	NUM
commonwealth-179	50	30	18.0	18.0	NUM
commonwealth-179	50	31	birt	birt	NOUN
commonwealth-179	50	32	454	454	NUM
commonwealth-179	50	33	14.0	14.0	NUM
commonwealth-179	50	34	other	other	ADJ
commonwealth-179	50	35	taxes	taxis	NOUN
commonwealth-179	50	36	460	460	NUM
commonwealth-179	50	37	14.2	14.2	NUM
commonwealth-179	50	38	total	total	NOUN
commonwealth-179	50	39	3,237	3,237	NUM
commonwealth-179	50	40	100.0	100.0	NUM
commonwealth-179	50	41	source	source	NOUN
commonwealth-179	50	42	:	:	PUNCT
commonwealth-179	50	43	econsult	econsult	PROPN
commonwealth-179	50	44	solutions	solution	NOUN
commonwealth-179	50	45	(	(	PUNCT
commonwealth-179	50	46	2015	2015	NUM
commonwealth-179	50	47	)	)	PUNCT
commonwealth-179	50	48	.	.	PUNCT
commonwealth-179	51	1	42	42	NUM
commonwealth-179	51	2	jeffrey	jeffrey	PROPN
commonwealth-179	51	3	carroll	carroll	PROPN
commonwealth-179	51	4	and	and	CCONJ
commonwealth-179	51	5	john	john	PROPN
commonwealth-179	51	6	f.	f.	PROPN
commonwealth-179	51	7	mcdonald	mcdonald	PROPN
commonwealth-179	51	8	the	the	DET
commonwealth-179	51	9	philadelphia	philadelphia	PROPN
commonwealth-179	51	10	tax	tax	NOUN
commonwealth-179	51	11	structure	structure	NOUN
commonwealth-179	51	12	has	have	AUX
commonwealth-179	51	13	undergone	undergo	VERB
commonwealth-179	51	14	several	several	ADJ
commonwealth-179	51	15	changes	change	NOUN
commonwealth-179	51	16	in	in	ADP
commonwealth-179	51	17	its	its	PRON
commonwealth-179	51	18	major	major	ADJ
commonwealth-179	51	19	taxes	taxis	NOUN
commonwealth-179	51	20	since	since	SCONJ
commonwealth-179	51	21	the	the	DET
commonwealth-179	51	22	turn	turn	NOUN
commonwealth-179	51	23	of	of	ADP
commonwealth-179	51	24	the	the	DET
commonwealth-179	51	25	century	century	NOUN
commonwealth-179	51	26	.	.	PUNCT
commonwealth-179	52	1	the	the	DET
commonwealth-179	52	2	first	first	ADJ
commonwealth-179	52	3	change	change	NOUN
commonwealth-179	52	4	is	be	AUX
commonwealth-179	52	5	gradual	gradual	ADJ
commonwealth-179	52	6	wage	wage	NOUN
commonwealth-179	52	7	tax	tax	NOUN
commonwealth-179	52	8	reduction	reduction	NOUN
commonwealth-179	52	9	.	.	PUNCT
commonwealth-179	53	1	philadelphia	philadelphia	PROPN
commonwealth-179	53	2	was	be	AUX
commonwealth-179	53	3	the	the	DET
commonwealth-179	53	4	first	first	ADJ
commonwealth-179	53	5	major	major	ADJ
commonwealth-179	53	6	city	city	NOUN
commonwealth-179	53	7	to	to	PART
commonwealth-179	53	8	implement	implement	VERB
commonwealth-179	53	9	a	a	DET
commonwealth-179	53	10	wage	wage	NOUN
commonwealth-179	53	11	tax	tax	NOUN
commonwealth-179	53	12	in	in	ADP
commonwealth-179	53	13	1939	1939	NUM
commonwealth-179	53	14	,	,	PUNCT
commonwealth-179	53	15	then	then	ADV
commonwealth-179	53	16	at	at	ADP
commonwealth-179	53	17	a	a	DET
commonwealth-179	53	18	rate	rate	NOUN
commonwealth-179	53	19	of	of	ADP
commonwealth-179	53	20	1.5	1.5	NUM
commonwealth-179	53	21	%	%	NOUN
commonwealth-179	53	22	.	.	PUNCT
commonwealth-179	54	1	what	what	PRON
commonwealth-179	54	2	was	be	AUX
commonwealth-179	54	3	intended	intend	VERB
commonwealth-179	54	4	to	to	PART
commonwealth-179	54	5	be	be	AUX
commonwealth-179	54	6	a	a	DET
commonwealth-179	54	7	temporary	temporary	ADJ
commonwealth-179	54	8	tax	tax	NOUN
commonwealth-179	54	9	to	to	PART
commonwealth-179	54	10	provide	provide	VERB
commonwealth-179	54	11	fiscal	fiscal	ADJ
commonwealth-179	54	12	stability	stability	NOUN
commonwealth-179	54	13	in	in	ADP
commonwealth-179	54	14	the	the	DET
commonwealth-179	54	15	wake	wake	NOUN
commonwealth-179	54	16	of	of	ADP
commonwealth-179	54	17	the	the	DET
commonwealth-179	54	18	great	great	ADJ
commonwealth-179	54	19	depression	depression	NOUN
commonwealth-179	54	20	became	become	VERB
commonwealth-179	54	21	a	a	DET
commonwealth-179	54	22	permanent	permanent	ADJ
commonwealth-179	54	23	fixture	fixture	NOUN
commonwealth-179	54	24	in	in	ADP
commonwealth-179	54	25	philadelphia	philadelphia	PROPN
commonwealth-179	54	26	’s	’s	PART
commonwealth-179	54	27	taxation	taxation	NOUN
commonwealth-179	54	28	system	system	NOUN
commonwealth-179	54	29	.	.	PUNCT
commonwealth-179	55	1	the	the	DET
commonwealth-179	55	2	negative	negative	ADJ
commonwealth-179	55	3	impact	impact	NOUN
commonwealth-179	55	4	of	of	ADP
commonwealth-179	55	5	the	the	DET
commonwealth-179	55	6	wage	wage	NOUN
commonwealth-179	55	7	tax	tax	NOUN
commonwealth-179	55	8	on	on	ADP
commonwealth-179	55	9	employment	employment	NOUN
commonwealth-179	55	10	in	in	ADP
commonwealth-179	55	11	the	the	DET
commonwealth-179	55	12	city	city	NOUN
commonwealth-179	55	13	has	have	AUX
commonwealth-179	55	14	been	be	AUX
commonwealth-179	55	15	documented	document	VERB
commonwealth-179	55	16	by	by	ADP
commonwealth-179	55	17	numerous	numerous	ADJ
commonwealth-179	55	18	studies	study	NOUN
commonwealth-179	55	19	since	since	SCONJ
commonwealth-179	55	20	1980	1980	NUM
commonwealth-179	55	21	.	.	PUNCT
commonwealth-179	56	1	luce	luce	NOUN
commonwealth-179	56	2	and	and	CCONJ
commonwealth-179	56	3	summers	summer	NOUN
commonwealth-179	56	4	(	(	PUNCT
commonwealth-179	56	5	1987	1987	NUM
commonwealth-179	56	6	)	)	PUNCT
commonwealth-179	56	7	estimated	estimate	VERB
commonwealth-179	56	8	that	that	SCONJ
commonwealth-179	56	9	the	the	DET
commonwealth-179	56	10	increase	increase	NOUN
commonwealth-179	56	11	in	in	ADP
commonwealth-179	56	12	the	the	DET
commonwealth-179	56	13	wage	wage	NOUN
commonwealth-179	56	14	tax	tax	NOUN
commonwealth-179	56	15	from	from	ADP
commonwealth-179	56	16	1.625	1.625	NUM
commonwealth-179	56	17	%	%	NOUN
commonwealth-179	56	18	in	in	ADP
commonwealth-179	56	19	1964	1964	NUM
commonwealth-179	56	20	,	,	PUNCT
commonwealth-179	56	21	to	to	ADP
commonwealth-179	56	22	2.0	2.0	NUM
commonwealth-179	56	23	%	%	NOUN
commonwealth-179	56	24	in	in	ADP
commonwealth-179	56	25	1969	1969	NUM
commonwealth-179	56	26	,	,	PUNCT
commonwealth-179	56	27	and	and	CCONJ
commonwealth-179	56	28	to	to	ADP
commonwealth-179	56	29	4.3125	4.3125	NUM
commonwealth-179	56	30	%	%	NOUN
commonwealth-179	56	31	in	in	ADP
commonwealth-179	56	32	1983	1983	NUM
commonwealth-179	56	33	resulted	result	VERB
commonwealth-179	56	34	in	in	ADP
commonwealth-179	56	35	91,000	91,000	NUM
commonwealth-179	56	36	to	to	PART
commonwealth-179	56	37	136,000	136,000	NUM
commonwealth-179	56	38	jobs	job	NOUN
commonwealth-179	56	39	lost	lose	VERB
commonwealth-179	56	40	,	,	PUNCT
commonwealth-179	56	41	or	or	CCONJ
commonwealth-179	56	42	roughly	roughly	ADV
commonwealth-179	56	43	60	60	NUM
commonwealth-179	56	44	%	%	NOUN
commonwealth-179	56	45	of	of	ADP
commonwealth-179	56	46	the	the	DET
commonwealth-179	56	47	total	total	ADJ
commonwealth-179	56	48	jobs	job	NOUN
commonwealth-179	56	49	lost	lose	VERB
commonwealth-179	56	50	in	in	ADP
commonwealth-179	56	51	the	the	DET
commonwealth-179	56	52	city	city	NOUN
commonwealth-179	56	53	during	during	ADP
commonwealth-179	56	54	those	those	DET
commonwealth-179	56	55	years	year	NOUN
commonwealth-179	56	56	.	.	PUNCT
commonwealth-179	57	1	they	they	PRON
commonwealth-179	57	2	concluded	conclude	VERB
commonwealth-179	57	3	:	:	PUNCT
commonwealth-179	57	4	it	it	PRON
commonwealth-179	57	5	is	be	AUX
commonwealth-179	57	6	very	very	ADV
commonwealth-179	57	7	likely	likely	ADJ
commonwealth-179	57	8	that	that	SCONJ
commonwealth-179	57	9	a	a	DET
commonwealth-179	57	10	significant	significant	ADJ
commonwealth-179	57	11	portion	portion	NOUN
commonwealth-179	57	12	of	of	ADP
commonwealth-179	57	13	the	the	DET
commonwealth-179	57	14	wage	wage	NOUN
commonwealth-179	57	15	tax	tax	NOUN
commonwealth-179	57	16	is	be	AUX
commonwealth-179	57	17	,	,	PUNCT
commonwealth-179	57	18	indeed	indeed	ADV
commonwealth-179	57	19	,	,	PUNCT
commonwealth-179	57	20	paid	pay	VERB
commonwealth-179	57	21	by	by	ADP
commonwealth-179	57	22	businesses	business	NOUN
commonwealth-179	57	23	rather	rather	ADV
commonwealth-179	57	24	than	than	ADP
commonwealth-179	57	25	commuters	commuter	NOUN
commonwealth-179	57	26	or	or	CCONJ
commonwealth-179	57	27	city	city	NOUN
commonwealth-179	57	28	residents	resident	NOUN
commonwealth-179	57	29	(	(	PUNCT
commonwealth-179	57	30	in	in	ADP
commonwealth-179	57	31	the	the	DET
commonwealth-179	57	32	form	form	NOUN
commonwealth-179	57	33	of	of	ADP
commonwealth-179	57	34	higher	high	ADJ
commonwealth-179	57	35	wages	wage	NOUN
commonwealth-179	57	36	that	that	PRON
commonwealth-179	57	37	must	must	AUX
commonwealth-179	57	38	be	be	AUX
commonwealth-179	57	39	paid	pay	VERB
commonwealth-179	57	40	)	)	PUNCT
commonwealth-179	57	41	.	.	PUNCT
commonwealth-179	58	1	the	the	DET
commonwealth-179	58	2	wage	wage	NOUN
commonwealth-179	58	3	tax	tax	NOUN
commonwealth-179	58	4	is	be	AUX
commonwealth-179	58	5	,	,	PUNCT
commonwealth-179	58	6	therefore	therefore	ADV
commonwealth-179	58	7	,	,	PUNCT
commonwealth-179	58	8	an	an	DET
commonwealth-179	58	9	inappropriate	inappropriate	ADJ
commonwealth-179	58	10	instrument	instrument	NOUN
commonwealth-179	58	11	being	be	AUX
commonwealth-179	58	12	used	use	VERB
commonwealth-179	58	13	to	to	PART
commonwealth-179	58	14	pursue	pursue	VERB
commonwealth-179	58	15	an	an	DET
commonwealth-179	58	16	appropriate	appropriate	ADJ
commonwealth-179	58	17	policy	policy	NOUN
commonwealth-179	58	18	goal	goal	NOUN
commonwealth-179	58	19	—	—	PUNCT
commonwealth-179	58	20	matching	match	VERB
commonwealth-179	58	21	the	the	DET
commonwealth-179	58	22	costs	cost	NOUN
commonwealth-179	58	23	of	of	ADP
commonwealth-179	58	24	public	public	ADJ
commonwealth-179	58	25	services	service	NOUN
commonwealth-179	58	26	to	to	ADP
commonwealth-179	58	27	the	the	DET
commonwealth-179	58	28	beneficiaries	beneficiary	NOUN
commonwealth-179	58	29	.	.	PUNCT
commonwealth-179	59	1	(	(	PUNCT
commonwealth-179	59	2	luce	luce	NOUN
commonwealth-179	59	3	and	and	CCONJ
commonwealth-179	59	4	summers	summer	NOUN
commonwealth-179	59	5	1987	1987	NUM
commonwealth-179	59	6	,	,	PUNCT
commonwealth-179	59	7	59	59	NUM
commonwealth-179	59	8	)	)	PUNCT
commonwealth-179	59	9	given	give	VERB
commonwealth-179	59	10	the	the	DET
commonwealth-179	59	11	documented	document	VERB
commonwealth-179	59	12	negative	negative	ADJ
commonwealth-179	59	13	impact	impact	NOUN
commonwealth-179	59	14	of	of	ADP
commonwealth-179	59	15	the	the	DET
commonwealth-179	59	16	wage	wage	NOUN
commonwealth-179	59	17	tax	tax	NOUN
commonwealth-179	59	18	on	on	ADP
commonwealth-179	59	19	employment	employment	NOUN
commonwealth-179	59	20	,	,	PUNCT
commonwealth-179	59	21	it	it	PRON
commonwealth-179	59	22	is	be	AUX
commonwealth-179	59	23	understandable	understandable	ADJ
commonwealth-179	59	24	that	that	SCONJ
commonwealth-179	59	25	reducing	reduce	VERB
commonwealth-179	59	26	the	the	DET
commonwealth-179	59	27	wage	wage	NOUN
commonwealth-179	59	28	tax	tax	NOUN
commonwealth-179	59	29	has	have	AUX
commonwealth-179	59	30	long	long	ADV
commonwealth-179	59	31	remained	remain	VERB
commonwealth-179	59	32	an	an	DET
commonwealth-179	59	33	important	important	ADJ
commonwealth-179	59	34	goal	goal	NOUN
commonwealth-179	59	35	.	.	PUNCT
commonwealth-179	60	1	since	since	SCONJ
commonwealth-179	60	2	the	the	DET
commonwealth-179	60	3	mid-1990s	mid-1990	NOUN
commonwealth-179	60	4	,	,	PUNCT
commonwealth-179	60	5	gradual	gradual	ADJ
commonwealth-179	60	6	decreases	decrease	NOUN
commonwealth-179	60	7	in	in	ADP
commonwealth-179	60	8	the	the	DET
commonwealth-179	60	9	wage	wage	NOUN
commonwealth-179	60	10	tax	tax	NOUN
commonwealth-179	60	11	have	have	AUX
commonwealth-179	60	12	been	be	AUX
commonwealth-179	60	13	made	make	VERB
commonwealth-179	60	14	.	.	PUNCT
commonwealth-179	61	1	due	due	ADP
commonwealth-179	61	2	to	to	ADP
commonwealth-179	61	3	the	the	DET
commonwealth-179	61	4	recent	recent	ADJ
commonwealth-179	61	5	economic	economic	ADJ
commonwealth-179	61	6	crisis	crisis	NOUN
commonwealth-179	61	7	,	,	PUNCT
commonwealth-179	61	8	the	the	DET
commonwealth-179	61	9	wage	wage	NOUN
commonwealth-179	61	10	tax	tax	NOUN
commonwealth-179	61	11	remained	remain	VERB
commonwealth-179	61	12	constant	constant	ADJ
commonwealth-179	61	13	at	at	ADP
commonwealth-179	61	14	3.928	3.928	NUM
commonwealth-179	61	15	%	%	NOUN
commonwealth-179	61	16	for	for	ADP
commonwealth-179	61	17	residents	resident	NOUN
commonwealth-179	61	18	and	and	CCONJ
commonwealth-179	61	19	3.4985	3.4985	NUM
commonwealth-179	61	20	%	%	NOUN
commonwealth-179	61	21	for	for	ADP
commonwealth-179	61	22	nonresidents	nonresident	NOUN
commonwealth-179	61	23	between	between	ADP
commonwealth-179	61	24	2010	2010	NUM
commonwealth-179	61	25	and	and	CCONJ
commonwealth-179	61	26	2013	2013	NUM
commonwealth-179	61	27	,	,	PUNCT
commonwealth-179	61	28	after	after	ADP
commonwealth-179	61	29	which	which	PRON
commonwealth-179	61	30	gradual	gradual	ADJ
commonwealth-179	61	31	rate	rate	NOUN
commonwealth-179	61	32	reductions	reduction	NOUN
commonwealth-179	61	33	recommenced	recommence	VERB
commonwealth-179	61	34	.	.	PUNCT
commonwealth-179	62	1	unlike	unlike	ADP
commonwealth-179	62	2	most	most	ADJ
commonwealth-179	62	3	municipal	municipal	ADJ
commonwealth-179	62	4	governments	government	NOUN
commonwealth-179	62	5	that	that	PRON
commonwealth-179	62	6	rely	rely	VERB
commonwealth-179	62	7	heavily	heavily	ADV
commonwealth-179	62	8	on	on	ADP
commonwealth-179	62	9	real	real	ADJ
commonwealth-179	62	10	estate	estate	NOUN
commonwealth-179	62	11	taxes	taxis	NOUN
commonwealth-179	62	12	,	,	PUNCT
commonwealth-179	62	13	the	the	DET
commonwealth-179	62	14	city	city	NOUN
commonwealth-179	62	15	of	of	ADP
commonwealth-179	62	16	philadelphia	philadelphia	PROPN
commonwealth-179	62	17	relies	rely	VERB
commonwealth-179	62	18	on	on	ADP
commonwealth-179	62	19	the	the	DET
commonwealth-179	62	20	wage	wage	NOUN
commonwealth-179	62	21	tax	tax	NOUN
commonwealth-179	62	22	for	for	ADP
commonwealth-179	62	23	54	54	NUM
commonwealth-179	62	24	%	%	NOUN
commonwealth-179	62	25	of	of	ADP
commonwealth-179	62	26	its	its	PRON
commonwealth-179	62	27	tax	tax	NOUN
commonwealth-179	62	28	revenue	revenue	NOUN
commonwealth-179	62	29	.	.	PUNCT
commonwealth-179	63	1	the	the	DET
commonwealth-179	63	2	second	second	ADJ
commonwealth-179	63	3	major	major	ADJ
commonwealth-179	63	4	change	change	NOUN
commonwealth-179	63	5	in	in	ADP
commonwealth-179	63	6	the	the	DET
commonwealth-179	63	7	philadelphia	philadelphia	PROPN
commonwealth-179	63	8	tax	tax	NOUN
commonwealth-179	63	9	system	system	NOUN
commonwealth-179	63	10	was	be	AUX
commonwealth-179	63	11	in	in	ADP
commonwealth-179	63	12	the	the	DET
commonwealth-179	63	13	real	real	ADJ
commonwealth-179	63	14	estate	estate	NOUN
commonwealth-179	63	15	tax	tax	NOUN
commonwealth-179	63	16	due	due	ADP
commonwealth-179	63	17	to	to	ADP
commonwealth-179	63	18	the	the	DET
commonwealth-179	63	19	implementation	implementation	NOUN
commonwealth-179	63	20	of	of	ADP
commonwealth-179	63	21	the	the	DET
commonwealth-179	63	22	actual	actual	ADJ
commonwealth-179	63	23	value	value	NOUN
commonwealth-179	63	24	initiative	initiative	NOUN
commonwealth-179	63	25	(	(	PUNCT
commonwealth-179	63	26	avi	avi	PROPN
commonwealth-179	63	27	)	)	PUNCT
commonwealth-179	63	28	,	,	PUNCT
commonwealth-179	63	29	an	an	DET
commonwealth-179	63	30	overhaul	overhaul	NOUN
commonwealth-179	63	31	of	of	ADP
commonwealth-179	63	32	the	the	DET
commonwealth-179	63	33	property	property	NOUN
commonwealth-179	63	34	assessment	assessment	NOUN
commonwealth-179	63	35	system	system	NOUN
commonwealth-179	63	36	.	.	PUNCT
commonwealth-179	64	1	it	it	PRON
commonwealth-179	64	2	had	have	AUX
commonwealth-179	64	3	long	long	ADV
commonwealth-179	64	4	been	be	AUX
commonwealth-179	64	5	understood	understand	VERB
commonwealth-179	64	6	that	that	SCONJ
commonwealth-179	64	7	there	there	PRON
commonwealth-179	64	8	were	be	VERB
commonwealth-179	64	9	inequities	inequity	NOUN
commonwealth-179	64	10	in	in	ADP
commonwealth-179	64	11	philadelphia	philadelphia	PROPN
commonwealth-179	64	12	’s	’s	PART
commonwealth-179	64	13	property	property	NOUN
commonwealth-179	64	14	assessment	assessment	NOUN
commonwealth-179	64	15	system	system	NOUN
commonwealth-179	64	16	across	across	ADP
commonwealth-179	64	17	the	the	DET
commonwealth-179	64	18	entire	entire	ADJ
commonwealth-179	64	19	city	city	NOUN
commonwealth-179	64	20	as	as	SCONJ
commonwealth-179	64	21	the	the	DET
commonwealth-179	64	22	amount	amount	NOUN
commonwealth-179	64	23	of	of	ADP
commonwealth-179	64	24	tax	tax	NOUN
commonwealth-179	64	25	paid	pay	VERB
commonwealth-179	64	26	was	be	AUX
commonwealth-179	64	27	severely	severely	ADV
commonwealth-179	64	28	misaligned	misalign	VERB
commonwealth-179	64	29	with	with	ADP
commonwealth-179	64	30	the	the	DET
commonwealth-179	64	31	value	value	NOUN
commonwealth-179	64	32	of	of	ADP
commonwealth-179	64	33	the	the	DET
commonwealth-179	64	34	property	property	NOUN
commonwealth-179	64	35	.	.	PUNCT
commonwealth-179	65	1	avi	avi	PROPN
commonwealth-179	65	2	’s	’s	PART
commonwealth-179	65	3	purpose	purpose	NOUN
commonwealth-179	65	4	was	be	AUX
commonwealth-179	65	5	to	to	PART
commonwealth-179	65	6	correct	correct	VERB
commonwealth-179	65	7	this	this	DET
commonwealth-179	65	8	imbalance	imbalance	NOUN
commonwealth-179	65	9	by	by	ADP
commonwealth-179	65	10	bringing	bring	VERB
commonwealth-179	65	11	property	property	NOUN
commonwealth-179	65	12	assessments	assessment	NOUN
commonwealth-179	65	13	to	to	ADP
commonwealth-179	65	14	their	their	PRON
commonwealth-179	65	15	“	"	PUNCT
commonwealth-179	65	16	actual	actual	ADJ
commonwealth-179	65	17	value	value	NOUN
commonwealth-179	65	18	,	,	PUNCT
commonwealth-179	65	19	”	"	PUNCT
commonwealth-179	65	20	or	or	CCONJ
commonwealth-179	65	21	true	true	ADJ
commonwealth-179	65	22	value	value	NOUN
commonwealth-179	65	23	of	of	ADP
commonwealth-179	65	24	a	a	DET
commonwealth-179	65	25	property	property	NOUN
commonwealth-179	65	26	on	on	ADP
commonwealth-179	65	27	the	the	DET
commonwealth-179	65	28	market	market	NOUN
commonwealth-179	65	29	.	.	PUNCT
commonwealth-179	66	1	this	this	DET
commonwealth-179	66	2	ambitious	ambitious	ADJ
commonwealth-179	66	3	plan	plan	NOUN
commonwealth-179	66	4	sought	seek	VERB
commonwealth-179	66	5	to	to	PART
commonwealth-179	66	6	put	put	VERB
commonwealth-179	66	7	into	into	ADP
commonwealth-179	66	8	place	place	NOUN
commonwealth-179	66	9	three	three	NUM
commonwealth-179	66	10	major	major	ADJ
commonwealth-179	66	11	changes	change	NOUN
commonwealth-179	66	12	simultaneously	simultaneously	ADV
commonwealth-179	66	13	:	:	PUNCT
commonwealth-179	66	14	(	(	PUNCT
commonwealth-179	66	15	1	1	X
commonwealth-179	66	16	)	)	PUNCT
commonwealth-179	66	17	change	change	VERB
commonwealth-179	66	18	the	the	DET
commonwealth-179	66	19	market	market	NOUN
commonwealth-179	66	20	value	value	NOUN
commonwealth-179	66	21	of	of	ADP
commonwealth-179	66	22	each	each	DET
commonwealth-179	66	23	property	property	NOUN
commonwealth-179	66	24	parcel	parcel	NOUN
commonwealth-179	66	25	;	;	PUNCT
commonwealth-179	66	26	(	(	PUNCT
commonwealth-179	66	27	2	2	X
commonwealth-179	66	28	)	)	PUNCT
commonwealth-179	66	29	 	 	SPACE
commonwealth-179	66	30	change	change	VERB
commonwealth-179	66	31	the	the	DET
commonwealth-179	66	32	manner	manner	NOUN
commonwealth-179	66	33	of	of	ADP
commonwealth-179	66	34	how	how	SCONJ
commonwealth-179	66	35	assessments	assessment	NOUN
commonwealth-179	66	36	are	be	AUX
commonwealth-179	66	37	used	use	VERB
commonwealth-179	66	38	to	to	PART
commonwealth-179	66	39	calculate	calculate	VERB
commonwealth-179	66	40	tax	tax	NOUN
commonwealth-179	66	41	bills	bill	NOUN
commonwealth-179	66	42	;	;	PUNCT
commonwealth-179	66	43	and	and	CCONJ
commonwealth-179	66	44	(	(	PUNCT
commonwealth-179	66	45	3	3	NUM
commonwealth-179	66	46	)	)	PUNCT
commonwealth-179	66	47	 	 	SPACE
commonwealth-179	66	48	address	address	VERB
commonwealth-179	66	49	how	how	SCONJ
commonwealth-179	66	50	property	property	NOUN
commonwealth-179	66	51	owners	owner	NOUN
commonwealth-179	66	52	would	would	AUX
commonwealth-179	66	53	manage	manage	VERB
commonwealth-179	66	54	the	the	DET
commonwealth-179	66	55	tax	tax	NOUN
commonwealth-179	66	56	increases	increase	NOUN
commonwealth-179	66	57	as	as	ADP
commonwealth-179	66	58	a	a	DET
commonwealth-179	66	59	result	result	NOUN
commonwealth-179	66	60	of	of	ADP
commonwealth-179	66	61	the	the	DET
commonwealth-179	66	62	new	new	ADJ
commonwealth-179	66	63	system	system	NOUN
commonwealth-179	66	64	(	(	PUNCT
commonwealth-179	66	65	pew	pew	NOUN
commonwealth-179	66	66	charitable	charitable	ADJ
commonwealth-179	66	67	trusts	trust	NOUN
commonwealth-179	66	68	2012	2012	NUM
commonwealth-179	66	69	)	)	PUNCT
commonwealth-179	66	70	.	.	PUNCT
commonwealth-179	67	1	a	a	DET
commonwealth-179	67	2	study	study	NOUN
commonwealth-179	67	3	by	by	ADP
commonwealth-179	67	4	the	the	DET
commonwealth-179	67	5	city	city	NOUN
commonwealth-179	67	6	of	of	ADP
commonwealth-179	67	7	philadelphia	philadelphia	PROPN
commonwealth-179	67	8	,	,	PUNCT
commonwealth-179	67	9	office	office	NOUN
commonwealth-179	67	10	of	of	ADP
commonwealth-179	67	11	the	the	DET
commonwealth-179	67	12	city	city	NOUN
commonwealth-179	67	13	controller	controller	NOUN
commonwealth-179	67	14	(	(	PUNCT
commonwealth-179	67	15	2013	2013	NUM
commonwealth-179	67	16	)	)	PUNCT
commonwealth-179	67	17	before	before	SCONJ
commonwealth-179	67	18	avi	avi	NOUN
commonwealth-179	67	19	’s	’s	PART
commonwealth-179	67	20	implementation	implementation	NOUN
commonwealth-179	67	21	found	find	VERB
commonwealth-179	67	22	should	should	AUX
commonwealth-179	67	23	the	the	DET
commonwealth-179	67	24	philadelphia	philadelphia	PROPN
commonwealth-179	67	25	property	property	NOUN
commonwealth-179	67	26	tax	tax	NOUN
commonwealth-179	67	27	classification	classification	NOUN
commonwealth-179	67	28	system	system	NOUN
commonwealth-179	67	29	be	be	AUX
commonwealth-179	67	30	modified	modify	VERB
commonwealth-179	67	31	?	?	PUNCT
commonwealth-179	68	1	43	43	NUM
commonwealth-179	68	2	that	that	SCONJ
commonwealth-179	68	3	107,603	107,603	NUM
commonwealth-179	68	4	properties	property	NOUN
commonwealth-179	68	5	would	would	AUX
commonwealth-179	68	6	receive	receive	VERB
commonwealth-179	68	7	property	property	NOUN
commonwealth-179	68	8	value	value	NOUN
commonwealth-179	68	9	decreases	decrease	NOUN
commonwealth-179	68	10	and	and	CCONJ
commonwealth-179	68	11	343,191	343,191	NUM
commonwealth-179	68	12	properties	property	NOUN
commonwealth-179	68	13	would	would	AUX
commonwealth-179	68	14	increase	increase	VERB
commonwealth-179	68	15	.	.	PUNCT
commonwealth-179	69	1	the	the	DET
commonwealth-179	69	2	avi	avi	NOUN
commonwealth-179	69	3	process	process	NOUN
commonwealth-179	69	4	was	be	AUX
commonwealth-179	69	5	intended	intend	VERB
commonwealth-179	69	6	to	to	PART
commonwealth-179	69	7	be	be	AUX
commonwealth-179	69	8	revenue	revenue	NOUN
commonwealth-179	69	9	neutral	neutral	ADJ
commonwealth-179	69	10	,	,	PUNCT
commonwealth-179	69	11	but	but	CCONJ
commonwealth-179	69	12	it	it	PRON
commonwealth-179	69	13	shifted	shift	VERB
commonwealth-179	69	14	the	the	DET
commonwealth-179	69	15	share	share	NOUN
commonwealth-179	69	16	of	of	ADP
commonwealth-179	69	17	taxable	taxable	ADJ
commonwealth-179	69	18	value	value	NOUN
commonwealth-179	69	19	by	by	ADP
commonwealth-179	69	20	property	property	NOUN
commonwealth-179	69	21	type	type	NOUN
commonwealth-179	69	22	.	.	PUNCT
commonwealth-179	70	1	a	a	DET
commonwealth-179	70	2	report	report	NOUN
commonwealth-179	70	3	by	by	ADP
commonwealth-179	70	4	pew	pew	NOUN
commonwealth-179	70	5	trusts	trust	NOUN
commonwealth-179	70	6	on	on	ADP
commonwealth-179	70	7	avi	avi	PROPN
commonwealth-179	70	8	(	(	PUNCT
commonwealth-179	70	9	2013	2013	NUM
commonwealth-179	70	10	)	)	PUNCT
commonwealth-179	70	11	shows	show	VERB
commonwealth-179	70	12	that	that	SCONJ
commonwealth-179	70	13	the	the	DET
commonwealth-179	70	14	share	share	NOUN
commonwealth-179	70	15	of	of	ADP
commonwealth-179	70	16	taxable	taxable	ADJ
commonwealth-179	70	17	value	value	NOUN
commonwealth-179	70	18	of	of	ADP
commonwealth-179	70	19	residential	residential	ADJ
commonwealth-179	70	20	property	property	NOUN
commonwealth-179	70	21	increases	increase	NOUN
commonwealth-179	70	22	from	from	ADP
commonwealth-179	70	23	53.9	53.9	NUM
commonwealth-179	70	24	%	%	NOUN
commonwealth-179	70	25	to	to	ADP
commonwealth-179	70	26	59.9	59.9	NUM
commonwealth-179	70	27	%	%	NOUN
commonwealth-179	70	28	of	of	ADP
commonwealth-179	70	29	all	all	DET
commonwealth-179	70	30	property	property	NOUN
commonwealth-179	70	31	taxes	taxis	NOUN
commonwealth-179	70	32	collected	collect	VERB
commonwealth-179	70	33	,	,	PUNCT
commonwealth-179	70	34	and	and	CCONJ
commonwealth-179	70	35	the	the	DET
commonwealth-179	70	36	share	share	NOUN
commonwealth-179	70	37	for	for	ADP
commonwealth-179	70	38	all	all	DET
commonwealth-179	70	39	other	other	ADJ
commonwealth-179	70	40	property	property	NOUN
commonwealth-179	70	41	decreases	decrease	NOUN
commonwealth-179	70	42	from	from	ADP
commonwealth-179	70	43	46.1	46.1	NUM
commonwealth-179	70	44	%	%	NOUN
commonwealth-179	70	45	to	to	ADP
commonwealth-179	70	46	40.0	40.0	NUM
commonwealth-179	70	47	%	%	NOUN
commonwealth-179	70	48	.	.	PUNCT
commonwealth-179	71	1	this	this	DET
commonwealth-179	71	2	change	change	NOUN
commonwealth-179	71	3	in	in	ADP
commonwealth-179	71	4	shares	share	NOUN
commonwealth-179	71	5	means	mean	VERB
commonwealth-179	71	6	a	a	DET
commonwealth-179	71	7	significantly	significantly	ADV
commonwealth-179	71	8	higher	high	ADJ
commonwealth-179	71	9	yield	yield	NOUN
commonwealth-179	71	10	in	in	ADP
commonwealth-179	71	11	tax	tax	NOUN
commonwealth-179	71	12	revenue	revenue	NOUN
commonwealth-179	71	13	from	from	ADP
commonwealth-179	71	14	residential	residential	ADJ
commonwealth-179	71	15	properties	property	NOUN
commonwealth-179	71	16	and	and	CCONJ
commonwealth-179	71	17	a	a	DET
commonwealth-179	71	18	loss	loss	NOUN
commonwealth-179	71	19	of	of	ADP
commonwealth-179	71	20	revenue	revenue	NOUN
commonwealth-179	71	21	from	from	ADP
commonwealth-179	71	22	other	other	ADJ
commonwealth-179	71	23	properties	property	NOUN
commonwealth-179	71	24	.	.	PUNCT
commonwealth-179	72	1	data	datum	NOUN
commonwealth-179	72	2	presented	present	VERB
commonwealth-179	72	3	below	below	ADP
commonwealth-179	72	4	show	show	VERB
commonwealth-179	72	5	that	that	SCONJ
commonwealth-179	72	6	the	the	DET
commonwealth-179	72	7	property	property	NOUN
commonwealth-179	72	8	taxes	taxis	NOUN
commonwealth-179	72	9	on	on	ADP
commonwealth-179	72	10	office	office	NOUN
commonwealth-179	72	11	buildings	building	NOUN
commonwealth-179	72	12	did	do	AUX
commonwealth-179	72	13	decline	decline	VERB
commonwealth-179	72	14	.	.	PUNCT
commonwealth-179	73	1	it	it	PRON
commonwealth-179	73	2	is	be	AUX
commonwealth-179	73	3	worth	worth	ADJ
commonwealth-179	73	4	noting	note	VERB
commonwealth-179	73	5	that	that	SCONJ
commonwealth-179	73	6	approximately	approximately	ADV
commonwealth-179	73	7	10	10	NUM
commonwealth-179	73	8	%	%	NOUN
commonwealth-179	73	9	of	of	ADP
commonwealth-179	73	10	philadelphia	philadelphia	PROPN
commonwealth-179	73	11	’s	’s	PART
commonwealth-179	73	12	real	real	ADJ
commonwealth-179	73	13	estate	estate	NOUN
commonwealth-179	73	14	stock	stock	NOUN
commonwealth-179	73	15	is	be	AUX
commonwealth-179	73	16	owned	own	VERB
commonwealth-179	73	17	by	by	ADP
commonwealth-179	73	18	nonprofit	nonprofit	ADJ
commonwealth-179	73	19	institutions	institution	NOUN
commonwealth-179	73	20	and	and	CCONJ
commonwealth-179	73	21	is	be	AUX
commonwealth-179	73	22	exempt	exempt	ADJ
commonwealth-179	73	23	from	from	ADP
commonwealth-179	73	24	property	property	NOUN
commonwealth-179	73	25	taxes	taxis	NOUN
commonwealth-179	73	26	.	.	PUNCT
commonwealth-179	74	1	these	these	DET
commonwealth-179	74	2	exemptions	exemption	NOUN
commonwealth-179	74	3	are	be	AUX
commonwealth-179	74	4	controversial	controversial	ADJ
commonwealth-179	74	5	as	as	SCONJ
commonwealth-179	74	6	nonprofit	nonprofit	ADJ
commonwealth-179	74	7	institutions	institution	NOUN
commonwealth-179	74	8	hold	hold	VERB
commonwealth-179	74	9	some	some	PRON
commonwealth-179	74	10	of	of	ADP
commonwealth-179	74	11	the	the	DET
commonwealth-179	74	12	city	city	NOUN
commonwealth-179	74	13	’s	’s	PART
commonwealth-179	74	14	most	most	ADV
commonwealth-179	74	15	valuable	valuable	ADJ
commonwealth-179	74	16	real	real	ADJ
commonwealth-179	74	17	estate	estate	NOUN
commonwealth-179	74	18	and	and	CCONJ
commonwealth-179	74	19	are	be	AUX
commonwealth-179	74	20	some	some	PRON
commonwealth-179	74	21	of	of	ADP
commonwealth-179	74	22	the	the	DET
commonwealth-179	74	23	city	city	NOUN
commonwealth-179	74	24	’s	’s	PART
commonwealth-179	74	25	largest	large	ADJ
commonwealth-179	74	26	employers	employer	NOUN
commonwealth-179	74	27	.	.	PUNCT
commonwealth-179	75	1	in	in	ADP
commonwealth-179	75	2	1994	1994	NUM
commonwealth-179	75	3	,	,	PUNCT
commonwealth-179	75	4	philadelphia	philadelphia	PROPN
commonwealth-179	75	5	implemented	implement	VERB
commonwealth-179	75	6	a	a	DET
commonwealth-179	75	7	payment	payment	NOUN
commonwealth-179	75	8	in	in	ADP
commonwealth-179	75	9	lieu	lieu	NOUN
commonwealth-179	75	10	of	of	ADP
commonwealth-179	75	11	taxes	taxis	NOUN
commonwealth-179	75	12	(	(	PUNCT
commonwealth-179	75	13	pilot	pilot	NOUN
commonwealth-179	75	14	)	)	PUNCT
commonwealth-179	75	15	program	program	NOUN
commonwealth-179	75	16	that	that	PRON
commonwealth-179	75	17	allowed	allow	VERB
commonwealth-179	75	18	nonprofits	nonprofit	NOUN
commonwealth-179	75	19	to	to	PART
commonwealth-179	75	20	contribute	contribute	VERB
commonwealth-179	75	21	voluntarily	voluntarily	ADV
commonwealth-179	75	22	to	to	ADP
commonwealth-179	75	23	the	the	DET
commonwealth-179	75	24	city	city	NOUN
commonwealth-179	75	25	’s	’s	PART
commonwealth-179	75	26	general	general	ADJ
commonwealth-179	75	27	fund	fund	NOUN
commonwealth-179	75	28	to	to	PART
commonwealth-179	75	29	assist	assist	VERB
commonwealth-179	75	30	in	in	ADP
commonwealth-179	75	31	the	the	DET
commonwealth-179	75	32	provision	provision	NOUN
commonwealth-179	75	33	of	of	ADP
commonwealth-179	75	34	basic	basic	ADJ
commonwealth-179	75	35	services	service	NOUN
commonwealth-179	75	36	such	such	ADJ
commonwealth-179	75	37	as	as	ADP
commonwealth-179	75	38	street	street	NOUN
commonwealth-179	75	39	repair	repair	NOUN
commonwealth-179	75	40	and	and	CCONJ
commonwealth-179	75	41	trash	trash	NOUN
commonwealth-179	75	42	pickup	pickup	NOUN
commonwealth-179	75	43	(	(	PUNCT
commonwealth-179	75	44	city	city	NOUN
commonwealth-179	75	45	of	of	ADP
commonwealth-179	75	46	philadelphia	philadelphia	PROPN
commonwealth-179	75	47	1994	1994	NUM
commonwealth-179	75	48	)	)	PUNCT
commonwealth-179	75	49	.	.	PUNCT
commonwealth-179	76	1	the	the	DET
commonwealth-179	76	2	program	program	NOUN
commonwealth-179	76	3	required	require	VERB
commonwealth-179	76	4	the	the	DET
commonwealth-179	76	5	property	property	NOUN
commonwealth-179	76	6	owner	owner	NOUN
commonwealth-179	76	7	to	to	PART
commonwealth-179	76	8	make	make	VERB
commonwealth-179	76	9	a	a	DET
commonwealth-179	76	10	fiveyear	fiveyear	NOUN
commonwealth-179	76	11	commitment	commitment	NOUN
commonwealth-179	76	12	or	or	CCONJ
commonwealth-179	76	13	risk	risk	NOUN
commonwealth-179	76	14	having	have	VERB
commonwealth-179	76	15	its	its	PRON
commonwealth-179	76	16	tax	tax	NOUN
commonwealth-179	76	17	-	-	PUNCT
commonwealth-179	76	18	exempt	exempt	ADJ
commonwealth-179	76	19	status	status	NOUN
commonwealth-179	76	20	reviewed	review	VERB
commonwealth-179	76	21	and	and	CCONJ
commonwealth-179	76	22	possibly	possibly	ADV
commonwealth-179	76	23	revoked	revoke	VERB
commonwealth-179	76	24	.	.	PUNCT
commonwealth-179	77	1	prior	prior	ADV
commonwealth-179	77	2	to	to	ADP
commonwealth-179	77	3	the	the	DET
commonwealth-179	77	4	commitments	commitment	NOUN
commonwealth-179	77	5	expiring	expire	VERB
commonwealth-179	77	6	,	,	PUNCT
commonwealth-179	77	7	the	the	DET
commonwealth-179	77	8	commonwealth	commonwealth	NOUN
commonwealth-179	77	9	enacted	enact	VERB
commonwealth-179	77	10	act	act	NOUN
commonwealth-179	77	11	55	55	NUM
commonwealth-179	77	12	,	,	PUNCT
commonwealth-179	77	13	the	the	DET
commonwealth-179	77	14	institutions	institution	NOUN
commonwealth-179	77	15	of	of	ADP
commonwealth-179	77	16	purely	purely	ADV
commonwealth-179	77	17	public	public	ADJ
commonwealth-179	77	18	charities	charity	NOUN
commonwealth-179	77	19	act	act	NOUN
commonwealth-179	77	20	,	,	PUNCT
commonwealth-179	77	21	which	which	PRON
commonwealth-179	77	22	allowed	allow	VERB
commonwealth-179	77	23	most	most	ADJ
commonwealth-179	77	24	of	of	ADP
commonwealth-179	77	25	the	the	DET
commonwealth-179	77	26	nonprofits	nonprofit	NOUN
commonwealth-179	77	27	to	to	PART
commonwealth-179	77	28	safely	safely	ADV
commonwealth-179	77	29	allow	allow	VERB
commonwealth-179	77	30	their	their	PRON
commonwealth-179	77	31	pilot	pilot	NOUN
commonwealth-179	77	32	commitments	commitment	NOUN
commonwealth-179	77	33	to	to	PART
commonwealth-179	77	34	expire	expire	VERB
commonwealth-179	77	35	.	.	PUNCT
commonwealth-179	78	1	since	since	SCONJ
commonwealth-179	78	2	2000	2000	NUM
commonwealth-179	78	3	,	,	PUNCT
commonwealth-179	78	4	the	the	DET
commonwealth-179	78	5	city	city	NOUN
commonwealth-179	78	6	essentially	essentially	ADV
commonwealth-179	78	7	abandoned	abandon	VERB
commonwealth-179	78	8	its	its	PRON
commonwealth-179	78	9	pilot	pilot	NOUN
commonwealth-179	78	10	program	program	NOUN
commonwealth-179	78	11	.	.	PUNCT
commonwealth-179	79	1	a	a	DET
commonwealth-179	79	2	2012	2012	NUM
commonwealth-179	79	3	report	report	NOUN
commonwealth-179	79	4	from	from	ADP
commonwealth-179	79	5	the	the	DET
commonwealth-179	79	6	lincoln	lincoln	PROPN
commonwealth-179	79	7	institute	institute	PROPN
commonwealth-179	79	8	of	of	ADP
commonwealth-179	79	9	land	land	NOUN
commonwealth-179	79	10	policy	policy	NOUN
commonwealth-179	79	11	shows	show	VERB
commonwealth-179	79	12	that	that	SCONJ
commonwealth-179	79	13	218	218	NUM
commonwealth-179	79	14	jurisdictions	jurisdiction	NOUN
commonwealth-179	79	15	in	in	ADP
commonwealth-179	79	16	28	28	NUM
commonwealth-179	79	17	states	state	NOUN
commonwealth-179	79	18	have	have	AUX
commonwealth-179	79	19	implemented	implement	VERB
commonwealth-179	79	20	pilot	pilot	NOUN
commonwealth-179	79	21	programs	program	NOUN
commonwealth-179	79	22	since	since	SCONJ
commonwealth-179	79	23	2000	2000	NUM
commonwealth-179	79	24	(	(	PUNCT
commonwealth-179	79	25	langley	langley	PROPN
commonwealth-179	79	26	,	,	PUNCT
commonwealth-179	79	27	kenyon	kenyon	PROPN
commonwealth-179	79	28	,	,	PUNCT
commonwealth-179	79	29	and	and	CCONJ
commonwealth-179	79	30	bailin	bailin	PROPN
commonwealth-179	79	31	2012	2012	NUM
commonwealth-179	79	32	)	)	PUNCT
commonwealth-179	79	33	.	.	PUNCT
commonwealth-179	80	1	there	there	PRON
commonwealth-179	80	2	are	be	VERB
commonwealth-179	80	3	30	30	NUM
commonwealth-179	80	4	jurisdictions	jurisdiction	NOUN
commonwealth-179	80	5	in	in	ADP
commonwealth-179	80	6	pennsylvania	pennsylvania	PROPN
commonwealth-179	80	7	that	that	PRON
commonwealth-179	80	8	collected	collect	VERB
commonwealth-179	80	9	$	$	SYM
commonwealth-179	80	10	10	10	NUM
commonwealth-179	80	11	million	million	NUM
commonwealth-179	80	12	in	in	ADP
commonwealth-179	80	13	total	total	NOUN
commonwealth-179	80	14	in	in	ADP
commonwealth-179	80	15	pilot	pilot	NOUN
commonwealth-179	80	16	revenue	revenue	NOUN
commonwealth-179	80	17	in	in	ADP
commonwealth-179	80	18	fy	fy	PROPN
commonwealth-179	80	19	2011	2011	NUM
commonwealth-179	80	20	,	,	PUNCT
commonwealth-179	80	21	the	the	DET
commonwealth-179	80	22	largest	large	ADJ
commonwealth-179	80	23	being	be	AUX
commonwealth-179	80	24	erie	erie	NOUN
commonwealth-179	80	25	(	(	PUNCT
commonwealth-179	80	26	$	$	SYM
commonwealth-179	80	27	2.8	2.8	NUM
commonwealth-179	80	28	million	million	NUM
commonwealth-179	80	29	)	)	PUNCT
commonwealth-179	80	30	and	and	CCONJ
commonwealth-179	80	31	pittsburgh	pittsburgh	PROPN
commonwealth-179	80	32	(	(	PUNCT
commonwealth-179	80	33	$	$	SYM
commonwealth-179	80	34	2.6	2.6	NUM
commonwealth-179	80	35	million	million	NUM
commonwealth-179	80	36	)	)	PUNCT
commonwealth-179	80	37	.	.	PUNCT
commonwealth-179	81	1	philadelphia	philadelphia	PROPN
commonwealth-179	81	2	’s	’s	PART
commonwealth-179	81	3	pilot	pilot	NOUN
commonwealth-179	81	4	revenue	revenue	NOUN
commonwealth-179	81	5	was	be	AUX
commonwealth-179	81	6	$	$	SYM
commonwealth-179	81	7	491,860	491,860	NUM
commonwealth-179	81	8	or	or	CCONJ
commonwealth-179	81	9	roughly	roughly	ADV
commonwealth-179	81	10	0.11	0.11	NUM
commonwealth-179	81	11	%	%	NOUN
commonwealth-179	81	12	of	of	ADP
commonwealth-179	81	13	its	its	PRON
commonwealth-179	81	14	total	total	ADJ
commonwealth-179	81	15	property	property	NOUN
commonwealth-179	81	16	tax	tax	NOUN
commonwealth-179	81	17	revenue	revenue	NOUN
commonwealth-179	81	18	.	.	PUNCT
commonwealth-179	82	1	in	in	ADP
commonwealth-179	82	2	the	the	DET
commonwealth-179	82	3	last	last	ADJ
commonwealth-179	82	4	year	year	NOUN
commonwealth-179	82	5	,	,	PUNCT
commonwealth-179	82	6	there	there	PRON
commonwealth-179	82	7	has	have	AUX
commonwealth-179	82	8	been	be	AUX
commonwealth-179	82	9	great	great	ADJ
commonwealth-179	82	10	political	political	ADJ
commonwealth-179	82	11	pressure	pressure	NOUN
commonwealth-179	82	12	to	to	PART
commonwealth-179	82	13	acquire	acquire	VERB
commonwealth-179	82	14	more	more	ADJ
commonwealth-179	82	15	revenue	revenue	NOUN
commonwealth-179	82	16	from	from	ADP
commonwealth-179	82	17	nonprofits	nonprofit	NOUN
commonwealth-179	82	18	,	,	PUNCT
commonwealth-179	82	19	particularly	particularly	ADV
commonwealth-179	82	20	the	the	DET
commonwealth-179	82	21	city	city	NOUN
commonwealth-179	82	22	’s	’s	PART
commonwealth-179	82	23	medical	medical	ADJ
commonwealth-179	82	24	and	and	CCONJ
commonwealth-179	82	25	educational	educational	ADJ
commonwealth-179	82	26	institutions	institution	NOUN
commonwealth-179	82	27	.	.	PUNCT
commonwealth-179	83	1	the	the	DET
commonwealth-179	83	2	third	third	ADJ
commonwealth-179	83	3	major	major	ADJ
commonwealth-179	83	4	change	change	NOUN
commonwealth-179	83	5	to	to	ADP
commonwealth-179	83	6	philadelphia	philadelphia	NOUN
commonwealth-179	83	7	taxes	taxis	NOUN
commonwealth-179	83	8	is	be	AUX
commonwealth-179	83	9	the	the	DET
commonwealth-179	83	10	birt	birt	NOUN
commonwealth-179	83	11	,	,	PUNCT
commonwealth-179	83	12	which	which	PRON
commonwealth-179	83	13	is	be	AUX
commonwealth-179	83	14	a	a	DET
commonwealth-179	83	15	tax	tax	NOUN
commonwealth-179	83	16	levied	levy	VERB
commonwealth-179	83	17	on	on	ADP
commonwealth-179	83	18	all	all	DET
commonwealth-179	83	19	businesses	business	NOUN
commonwealth-179	83	20	in	in	ADP
commonwealth-179	83	21	the	the	DET
commonwealth-179	83	22	city	city	NOUN
commonwealth-179	83	23	and	and	CCONJ
commonwealth-179	83	24	which	which	PRON
commonwealth-179	83	25	is	be	AUX
commonwealth-179	83	26	divided	divide	VERB
commonwealth-179	83	27	into	into	ADP
commonwealth-179	83	28	two	two	NUM
commonwealth-179	83	29	parts	part	NOUN
commonwealth-179	83	30	:	:	PUNCT
commonwealth-179	83	31	a	a	DET
commonwealth-179	83	32	tax	tax	NOUN
commonwealth-179	83	33	on	on	ADP
commonwealth-179	83	34	gross	gross	ADJ
commonwealth-179	83	35	receipts	receipt	NOUN
commonwealth-179	83	36	and	and	CCONJ
commonwealth-179	83	37	a	a	DET
commonwealth-179	83	38	tax	tax	NOUN
commonwealth-179	83	39	on	on	ADP
commonwealth-179	83	40	net	net	ADJ
commonwealth-179	83	41	income	income	NOUN
commonwealth-179	83	42	.	.	PUNCT
commonwealth-179	84	1	currently	currently	ADV
commonwealth-179	84	2	,	,	PUNCT
commonwealth-179	84	3	the	the	DET
commonwealth-179	84	4	rate	rate	NOUN
commonwealth-179	84	5	is	be	AUX
commonwealth-179	84	6	0.1415	0.1415	NUM
commonwealth-179	84	7	%	%	NOUN
commonwealth-179	84	8	on	on	ADP
commonwealth-179	84	9	gross	gross	ADJ
commonwealth-179	84	10	receipts	receipt	NOUN
commonwealth-179	84	11	and	and	CCONJ
commonwealth-179	84	12	6.39	6.39	NUM
commonwealth-179	84	13	%	%	NOUN
commonwealth-179	84	14	on	on	ADP
commonwealth-179	84	15	net	net	ADJ
commonwealth-179	84	16	income	income	NOUN
commonwealth-179	84	17	.	.	PUNCT
commonwealth-179	85	1	this	this	DET
commonwealth-179	85	2	tax	tax	NOUN
commonwealth-179	85	3	was	be	AUX
commonwealth-179	85	4	previously	previously	ADV
commonwealth-179	85	5	called	call	VERB
commonwealth-179	85	6	the	the	DET
commonwealth-179	85	7	business	business	NOUN
commonwealth-179	85	8	privilege	privilege	NOUN
commonwealth-179	85	9	tax	tax	NOUN
commonwealth-179	85	10	until	until	ADP
commonwealth-179	85	11	its	its	PRON
commonwealth-179	85	12	most	most	ADV
commonwealth-179	85	13	recent	recent	ADJ
commonwealth-179	85	14	reform	reform	NOUN
commonwealth-179	85	15	in	in	ADP
commonwealth-179	85	16	2011	2011	NUM
commonwealth-179	85	17	that	that	PRON
commonwealth-179	85	18	resulted	result	VERB
commonwealth-179	85	19	in	in	ADP
commonwealth-179	85	20	two	two	NUM
commonwealth-179	85	21	major	major	ADJ
commonwealth-179	85	22	changes	change	NOUN
commonwealth-179	85	23	:	:	PUNCT
commonwealth-179	85	24	(	(	PUNCT
commonwealth-179	85	25	1	1	X
commonwealth-179	85	26	)	)	PUNCT
commonwealth-179	85	27	businesses	business	NOUN
commonwealth-179	85	28	are	be	AUX
commonwealth-179	85	29	now	now	ADV
commonwealth-179	85	30	exempted	exempt	VERB
commonwealth-179	85	31	from	from	ADP
commonwealth-179	85	32	tax	tax	NOUN
commonwealth-179	85	33	from	from	ADP
commonwealth-179	85	34	the	the	DET
commonwealth-179	85	35	first	first	ADJ
commonwealth-179	85	36	$	$	SYM
commonwealth-179	85	37	50,000	50,000	NUM
commonwealth-179	85	38	in	in	ADP
commonwealth-179	85	39	gross	gross	ADJ
commonwealth-179	85	40	receipts	receipt	NOUN
commonwealth-179	85	41	in	in	ADP
commonwealth-179	85	42	2014	2014	NUM
commonwealth-179	85	43	,	,	PUNCT
commonwealth-179	85	44	$	$	SYM
commonwealth-179	85	45	75,000	75,000	NUM
commonwealth-179	85	46	in	in	ADP
commonwealth-179	85	47	2015	2015	NUM
commonwealth-179	85	48	,	,	PUNCT
commonwealth-179	85	49	and	and	CCONJ
commonwealth-179	85	50	$	$	SYM
commonwealth-179	85	51	100,000	100,000	NUM
commonwealth-179	85	52	in	in	ADP
commonwealth-179	85	53	2016	2016	NUM
commonwealth-179	85	54	and	and	CCONJ
commonwealth-179	85	55	in	in	ADP
commonwealth-179	85	56	subsequent	subsequent	ADJ
commonwealth-179	85	57	years	year	NOUN
commonwealth-179	85	58	,	,	PUNCT
commonwealth-179	85	59	and	and	CCONJ
commonwealth-179	85	60	(	(	PUNCT
commonwealth-179	85	61	2	2	X
commonwealth-179	85	62	)	)	PUNCT
commonwealth-179	85	63	the	the	DET
commonwealth-179	85	64	tax	tax	NOUN
commonwealth-179	85	65	rate	rate	NOUN
commonwealth-179	85	66	on	on	ADP
commonwealth-179	85	67	taxable	taxable	ADJ
commonwealth-179	85	68	net	net	ADJ
commonwealth-179	85	69	income	income	NOUN
commonwealth-179	85	70	would	would	AUX
commonwealth-179	85	71	slowly	slowly	ADV
commonwealth-179	85	72	be	be	AUX
commonwealth-179	85	73	phased	phase	VERB
commonwealth-179	85	74	down	down	ADP
commonwealth-179	85	75	to	to	ADP
commonwealth-179	85	76	6.0	6.0	NUM
commonwealth-179	85	77	%	%	NOUN
commonwealth-179	85	78	by	by	ADP
commonwealth-179	85	79	2023	2023	NUM
commonwealth-179	85	80	.	.	PUNCT
commonwealth-179	86	1	the	the	DET
commonwealth-179	86	2	impetus	impetus	NOUN
commonwealth-179	86	3	for	for	ADP
commonwealth-179	86	4	these	these	DET
commonwealth-179	86	5	recent	recent	ADJ
commonwealth-179	86	6	reforms	reform	NOUN
commonwealth-179	86	7	stemmed	stem	VERB
commonwealth-179	86	8	from	from	ADP
commonwealth-179	86	9	complaints	complaint	NOUN
commonwealth-179	86	10	that	that	SCONJ
commonwealth-179	86	11	philadelphia	philadelphia	PROPN
commonwealth-179	86	12	small	small	ADJ
commonwealth-179	86	13	businesses	business	NOUN
commonwealth-179	86	14	were	be	AUX
commonwealth-179	86	15	at	at	ADP
commonwealth-179	86	16	a	a	DET
commonwealth-179	86	17	competitive	competitive	ADJ
commonwealth-179	86	18	44	44	NUM
commonwealth-179	86	19	jeffrey	jeffrey	PROPN
commonwealth-179	86	20	carroll	carroll	PROPN
commonwealth-179	86	21	and	and	CCONJ
commonwealth-179	86	22	john	john	PROPN
commonwealth-179	86	23	f.	f.	PROPN
commonwealth-179	86	24	mcdonald	mcdonald	PROPN
commonwealth-179	86	25	disadvantage	disadvantage	PROPN
commonwealth-179	86	26	relative	relative	ADJ
commonwealth-179	86	27	to	to	ADP
commonwealth-179	86	28	small	small	ADJ
commonwealth-179	86	29	businesses	business	NOUN
commonwealth-179	86	30	outside	outside	ADP
commonwealth-179	86	31	of	of	ADP
commonwealth-179	86	32	the	the	DET
commonwealth-179	86	33	city	city	NOUN
commonwealth-179	86	34	that	that	PRON
commonwealth-179	86	35	were	be	AUX
commonwealth-179	86	36	subject	subject	ADJ
commonwealth-179	86	37	to	to	ADP
commonwealth-179	86	38	lower	low	ADJ
commonwealth-179	86	39	taxes	taxis	NOUN
commonwealth-179	86	40	.	.	PUNCT
commonwealth-179	87	1	the	the	DET
commonwealth-179	87	2	school	school	NOUN
commonwealth-179	87	3	district	district	NOUN
commonwealth-179	87	4	of	of	ADP
commonwealth-179	87	5	philadelphia	philadelphia	PROPN
commonwealth-179	87	6	heavily	heavily	ADV
commonwealth-179	87	7	relies	rely	VERB
commonwealth-179	87	8	on	on	ADP
commonwealth-179	87	9	local	local	ADJ
commonwealth-179	87	10	tax	tax	NOUN
commonwealth-179	87	11	and	and	CCONJ
commonwealth-179	87	12	nontax	nontax	NOUN
commonwealth-179	87	13	revenue	revenue	NOUN
commonwealth-179	87	14	for	for	ADP
commonwealth-179	87	15	its	its	PRON
commonwealth-179	87	16	general	general	ADJ
commonwealth-179	87	17	fund	fund	NOUN
commonwealth-179	87	18	in	in	ADP
commonwealth-179	87	19	addition	addition	NOUN
commonwealth-179	87	20	to	to	ADP
commonwealth-179	87	21	funding	funding	NOUN
commonwealth-179	87	22	from	from	ADP
commonwealth-179	87	23	the	the	DET
commonwealth-179	87	24	state	state	NOUN
commonwealth-179	87	25	and	and	CCONJ
commonwealth-179	87	26	federal	federal	ADJ
commonwealth-179	87	27	government	government	NOUN
commonwealth-179	87	28	.	.	PUNCT
commonwealth-179	88	1	the	the	DET
commonwealth-179	88	2	property	property	NOUN
commonwealth-179	88	3	tax	tax	NOUN
commonwealth-179	88	4	is	be	AUX
commonwealth-179	88	5	1.39998	1.39998	NUM
commonwealth-179	88	6	%	%	NOUN
commonwealth-179	88	7	of	of	ADP
commonwealth-179	88	8	assessed	assessed	ADJ
commonwealth-179	88	9	value	value	NOUN
commonwealth-179	88	10	,	,	PUNCT
commonwealth-179	88	11	of	of	ADP
commonwealth-179	88	12	which	which	PRON
commonwealth-179	88	13	0.6317	0.6317	NUM
commonwealth-179	88	14	%	%	NOUN
commonwealth-179	88	15	goes	go	VERB
commonwealth-179	88	16	to	to	ADP
commonwealth-179	88	17	the	the	DET
commonwealth-179	88	18	city	city	NOUN
commonwealth-179	88	19	’s	’s	PART
commonwealth-179	88	20	general	general	ADJ
commonwealth-179	88	21	fund	fund	NOUN
commonwealth-179	88	22	and	and	CCONJ
commonwealth-179	88	23	0.7681	0.7681	NUM
commonwealth-179	88	24	%	%	NOUN
commonwealth-179	88	25	goes	go	VERB
commonwealth-179	88	26	to	to	ADP
commonwealth-179	88	27	the	the	DET
commonwealth-179	88	28	school	school	NOUN
commonwealth-179	88	29	district	district	NOUN
commonwealth-179	88	30	.	.	PUNCT
commonwealth-179	89	1	in	in	ADP
commonwealth-179	89	2	addition	addition	NOUN
commonwealth-179	89	3	,	,	PUNCT
commonwealth-179	89	4	the	the	DET
commonwealth-179	89	5	business	business	NOUN
commonwealth-179	89	6	use	use	NOUN
commonwealth-179	89	7	and	and	CCONJ
commonwealth-179	89	8	occupancy	occupancy	NOUN
commonwealth-179	89	9	tax	tax	NOUN
commonwealth-179	89	10	is	be	AUX
commonwealth-179	89	11	levied	levy	VERB
commonwealth-179	89	12	on	on	ADP
commonwealth-179	89	13	the	the	DET
commonwealth-179	89	14	assessed	assess	VERB
commonwealth-179	89	15	value	value	NOUN
commonwealth-179	89	16	of	of	ADP
commonwealth-179	89	17	commercial	commercial	ADJ
commonwealth-179	89	18	real	real	ADJ
commonwealth-179	89	19	estate	estate	NOUN
commonwealth-179	89	20	at	at	ADP
commonwealth-179	89	21	a	a	DET
commonwealth-179	89	22	statutory	statutory	ADJ
commonwealth-179	89	23	rate	rate	NOUN
commonwealth-179	89	24	of	of	ADP
commonwealth-179	89	25	1.21	1.21	NUM
commonwealth-179	89	26	%	%	NOUN
commonwealth-179	89	27	(	(	PUNCT
commonwealth-179	89	28	with	with	ADP
commonwealth-179	89	29	a	a	DET
commonwealth-179	89	30	number	number	NOUN
commonwealth-179	89	31	of	of	ADP
commonwealth-179	89	32	exemptions	exemption	NOUN
commonwealth-179	89	33	and	and	CCONJ
commonwealth-179	89	34	exclusions	exclusion	NOUN
commonwealth-179	89	35	provided	provide	VERB
commonwealth-179	89	36	)	)	PUNCT
commonwealth-179	89	37	.	.	PUNCT
commonwealth-179	90	1	in	in	ADP
commonwealth-179	90	2	short	short	ADJ
commonwealth-179	90	3	,	,	PUNCT
commonwealth-179	90	4	some	some	DET
commonwealth-179	90	5	commercial	commercial	ADJ
commonwealth-179	90	6	real	real	ADJ
commonwealth-179	90	7	estate	estate	NOUN
commonwealth-179	90	8	is	be	AUX
commonwealth-179	90	9	taxed	tax	VERB
commonwealth-179	90	10	at	at	ADP
commonwealth-179	90	11	a	a	DET
commonwealth-179	90	12	statutory	statutory	ADJ
commonwealth-179	90	13	rate	rate	NOUN
commonwealth-179	90	14	of	of	ADP
commonwealth-179	90	15	2.61	2.61	NUM
commonwealth-179	90	16	%	%	NOUN
commonwealth-179	90	17	of	of	ADP
commonwealth-179	90	18	assessed	assessed	ADJ
commonwealth-179	90	19	value	value	NOUN
commonwealth-179	90	20	,	,	PUNCT
commonwealth-179	90	21	minus	minus	CCONJ
commonwealth-179	90	22	any	any	DET
commonwealth-179	90	23	exemptions	exemption	NOUN
commonwealth-179	90	24	and	and	CCONJ
commonwealth-179	90	25	exclusions	exclusion	NOUN
commonwealth-179	90	26	.	.	PUNCT
commonwealth-179	91	1	the	the	DET
commonwealth-179	91	2	sources	source	NOUN
commonwealth-179	91	3	of	of	ADP
commonwealth-179	91	4	revenue	revenue	NOUN
commonwealth-179	91	5	for	for	ADP
commonwealth-179	91	6	the	the	DET
commonwealth-179	91	7	school	school	NOUN
commonwealth-179	91	8	district	district	NOUN
commonwealth-179	91	9	of	of	ADP
commonwealth-179	91	10	philadelphia	philadelphia	PROPN
commonwealth-179	91	11	for	for	ADP
commonwealth-179	91	12	fy	fy	PROPN
commonwealth-179	91	13	2016	2016	NUM
commonwealth-179	91	14	are	be	AUX
commonwealth-179	91	15	illustrated	illustrate	VERB
commonwealth-179	91	16	in	in	ADP
commonwealth-179	91	17	table	table	NOUN
commonwealth-179	91	18	2	2	NUM
commonwealth-179	91	19	.	.	PUNCT
commonwealth-179	91	20	according	accord	VERB
commonwealth-179	91	21	to	to	ADP
commonwealth-179	91	22	the	the	DET
commonwealth-179	91	23	econsult	econsult	NOUN
commonwealth-179	91	24	solutions	solution	NOUN
commonwealth-179	91	25	(	(	PUNCT
commonwealth-179	91	26	2015	2015	NUM
commonwealth-179	91	27	)	)	PUNCT
commonwealth-179	91	28	report	report	NOUN
commonwealth-179	91	29	,	,	PUNCT
commonwealth-179	91	30	the	the	DET
commonwealth-179	91	31	real	real	ADJ
commonwealth-179	91	32	estate	estate	NOUN
commonwealth-179	91	33	tax	tax	NOUN
commonwealth-179	91	34	revenue	revenue	NOUN
commonwealth-179	91	35	for	for	ADP
commonwealth-179	91	36	the	the	DET
commonwealth-179	91	37	city	city	NOUN
commonwealth-179	91	38	of	of	ADP
commonwealth-179	91	39	philadelphia	philadelphia	PROPN
commonwealth-179	91	40	of	of	ADP
commonwealth-179	91	41	$	$	SYM
commonwealth-179	91	42	581	581	NUM
commonwealth-179	91	43	million	million	NUM
commonwealth-179	91	44	consists	consist	NOUN
commonwealth-179	91	45	of	of	ADP
commonwealth-179	91	46	$	$	SYM
commonwealth-179	91	47	361	361	NUM
commonwealth-179	91	48	million	million	NUM
commonwealth-179	91	49	(	(	PUNCT
commonwealth-179	91	50	62.1	62.1	NUM
commonwealth-179	91	51	%	%	NOUN
commonwealth-179	91	52	)	)	PUNCT
commonwealth-179	91	53	collected	collect	VERB
commonwealth-179	91	54	from	from	ADP
commonwealth-179	91	55	residential	residential	ADJ
commonwealth-179	91	56	property	property	NOUN
commonwealth-179	91	57	and	and	CCONJ
commonwealth-179	91	58	$	$	SYM
commonwealth-179	91	59	220	220	NUM
commonwealth-179	91	60	million	million	NUM
commonwealth-179	91	61	(	(	PUNCT
commonwealth-179	91	62	37.9	37.9	NUM
commonwealth-179	91	63	%	%	NOUN
commonwealth-179	91	64	)	)	PUNCT
commonwealth-179	91	65	collected	collect	VERB
commonwealth-179	91	66	from	from	ADP
commonwealth-179	91	67	commercial	commercial	ADJ
commonwealth-179	91	68	property	property	NOUN
commonwealth-179	91	69	.	.	PUNCT
commonwealth-179	92	1	the	the	DET
commonwealth-179	92	2	breakdown	breakdown	NOUN
commonwealth-179	92	3	of	of	ADP
commonwealth-179	92	4	total	total	ADJ
commonwealth-179	92	5	real	real	ADJ
commonwealth-179	92	6	estate	estate	NOUN
commonwealth-179	92	7	taxes	taxis	NOUN
commonwealth-179	92	8	into	into	ADP
commonwealth-179	92	9	municipal	municipal	ADJ
commonwealth-179	92	10	,	,	PUNCT
commonwealth-179	92	11	school	school	NOUN
commonwealth-179	92	12	district	district	NOUN
commonwealth-179	92	13	,	,	PUNCT
commonwealth-179	92	14	residential	residential	ADJ
commonwealth-179	92	15	,	,	PUNCT
commonwealth-179	92	16	and	and	CCONJ
commonwealth-179	92	17	commercial	commercial	ADJ
commonwealth-179	92	18	components	component	NOUN
commonwealth-179	92	19	is	be	AUX
commonwealth-179	92	20	shown	show	VERB
commonwealth-179	92	21	in	in	ADP
commonwealth-179	92	22	table	table	NOUN
commonwealth-179	92	23	3	3	NUM
commonwealth-179	92	24	.	.	PUNCT
commonwealth-179	93	1	the	the	DET
commonwealth-179	93	2	computations	computation	NOUN
commonwealth-179	93	3	are	be	AUX
commonwealth-179	93	4	as	as	SCONJ
commonwealth-179	93	5	follows	follow	NOUN
commonwealth-179	93	6	.	.	PUNCT
commonwealth-179	94	1	commercial	commercial	ADJ
commonwealth-179	94	2	real	real	ADJ
commonwealth-179	94	3	estate	estate	NOUN
commonwealth-179	94	4	tax	tax	NOUN
commonwealth-179	94	5	collections	collection	NOUN
commonwealth-179	94	6	for	for	ADP
commonwealth-179	94	7	the	the	DET
commonwealth-179	94	8	city	city	NOUN
commonwealth-179	94	9	of	of	ADP
commonwealth-179	94	10	philadelphia	philadelphia	PROPN
commonwealth-179	94	11	are	be	AUX
commonwealth-179	94	12	$	$	SYM
commonwealth-179	94	13	220	220	NUM
commonwealth-179	94	14	million	million	NUM
commonwealth-179	94	15	with	with	ADP
commonwealth-179	94	16	a	a	DET
commonwealth-179	94	17	tax	tax	NOUN
commonwealth-179	94	18	rate	rate	NOUN
commonwealth-179	94	19	of	of	ADP
commonwealth-179	94	20	0.6317	0.6317	NUM
commonwealth-179	94	21	%	%	NOUN
commonwealth-179	94	22	,	,	PUNCT
commonwealth-179	94	23	so	so	CCONJ
commonwealth-179	94	24	the	the	DET
commonwealth-179	94	25	effective	effective	ADJ
commonwealth-179	94	26	commercial	commercial	ADJ
commonwealth-179	94	27	real	real	ADJ
commonwealth-179	94	28	estate	estate	NOUN
commonwealth-179	94	29	tax	tax	NOUN
commonwealth-179	94	30	base	base	NOUN
commonwealth-179	94	31	is	be	AUX
commonwealth-179	94	32	$	$	SYM
commonwealth-179	94	33	220	220	NUM
commonwealth-179	94	34	million/0.006317	million/0.006317	NOUN
commonwealth-179	94	35	=	=	PUNCT
commonwealth-179	94	36	$	$	SYM
commonwealth-179	94	37	34.83	34.83	NUM
commonwealth-179	94	38	billion	billion	NUM
commonwealth-179	94	39	.	.	PUNCT
commonwealth-179	95	1	the	the	DET
commonwealth-179	95	2	tax	tax	NOUN
commonwealth-179	95	3	base	base	NOUN
commonwealth-179	95	4	computed	compute	VERB
commonwealth-179	95	5	in	in	ADP
commonwealth-179	95	6	this	this	DET
commonwealth-179	95	7	manner	manner	NOUN
commonwealth-179	95	8	is	be	AUX
commonwealth-179	95	9	not	not	PART
commonwealth-179	95	10	equal	equal	ADJ
commonwealth-179	95	11	to	to	ADP
commonwealth-179	95	12	the	the	DET
commonwealth-179	95	13	total	total	ADJ
commonwealth-179	95	14	market	market	NOUN
commonwealth-179	95	15	value	value	NOUN
commonwealth-179	95	16	of	of	ADP
commonwealth-179	95	17	property	property	NOUN
commonwealth-179	95	18	because	because	SCONJ
commonwealth-179	95	19	of	of	ADP
commonwealth-179	95	20	exemptions	exemption	NOUN
commonwealth-179	95	21	and	and	CCONJ
commonwealth-179	95	22	exclusions	exclusion	NOUN
commonwealth-179	95	23	in	in	ADP
commonwealth-179	95	24	the	the	DET
commonwealth-179	95	25	determination	determination	NOUN
commonwealth-179	95	26	of	of	ADP
commonwealth-179	95	27	the	the	DET
commonwealth-179	95	28	tax	tax	NOUN
commonwealth-179	95	29	due	due	ADJ
commonwealth-179	95	30	.	.	PUNCT
commonwealth-179	96	1	given	give	VERB
commonwealth-179	96	2	this	this	DET
commonwealth-179	96	3	tax	tax	NOUN
commonwealth-179	96	4	base	base	NOUN
commonwealth-179	96	5	,	,	PUNCT
commonwealth-179	96	6	the	the	DET
commonwealth-179	96	7	commercial	commercial	ADJ
commonwealth-179	96	8	real	real	ADJ
commonwealth-179	96	9	estate	estate	NOUN
commonwealth-179	96	10	tax	tax	NOUN
commonwealth-179	96	11	collections	collection	NOUN
commonwealth-179	96	12	for	for	ADP
commonwealth-179	96	13	the	the	DET
commonwealth-179	96	14	school	school	NOUN
commonwealth-179	96	15	district	district	NOUN
commonwealth-179	96	16	are	be	AUX
commonwealth-179	96	17	$	$	SYM
commonwealth-179	96	18	34.83	34.83	NUM
commonwealth-179	96	19	billion	billion	NUM
commonwealth-179	96	20	×	×	NOUN
commonwealth-179	96	21	0.007681	0.007681	NUM
commonwealth-179	96	22	=	=	PUNCT
commonwealth-179	96	23	$	$	SYM
commonwealth-179	96	24	267	267	NUM
commonwealth-179	96	25	million	million	NUM
commonwealth-179	96	26	.	.	PUNCT
commonwealth-179	96	27	table	table	NOUN
commonwealth-179	96	28	2	2	NUM
commonwealth-179	96	29	.	.	PUNCT
commonwealth-179	96	30	school	school	NOUN
commonwealth-179	96	31	district	district	NOUN
commonwealth-179	96	32	of	of	ADP
commonwealth-179	96	33	philadelphia	philadelphia	PROPN
commonwealth-179	96	34	revenue	revenue	NOUN
commonwealth-179	96	35	by	by	ADP
commonwealth-179	96	36	source	source	NOUN
commonwealth-179	96	37	,	,	PUNCT
commonwealth-179	96	38	fy	fy	PROPN
commonwealth-179	96	39	2016	2016	NUM
commonwealth-179	96	40	source	source	NOUN
commonwealth-179	96	41	revenue	revenue	NOUN
commonwealth-179	96	42	(	(	PUNCT
commonwealth-179	96	43	$	$	SYM
commonwealth-179	96	44	,	,	PUNCT
commonwealth-179	96	45	in	in	ADP
commonwealth-179	96	46	millions	million	NOUN
commonwealth-179	96	47	)	)	PUNCT
commonwealth-179	96	48	local	local	ADJ
commonwealth-179	96	49	tax	tax	NOUN
commonwealth-179	96	50	revenue	revenue	NOUN
commonwealth-179	96	51	property	property	NOUN
commonwealth-179	96	52	tax	tax	NOUN
commonwealth-179	96	53	business	business	NOUN
commonwealth-179	96	54	use	use	NOUN
commonwealth-179	96	55	and	and	CCONJ
commonwealth-179	96	56	occupancy	occupancy	NOUN
commonwealth-179	96	57	tax	tax	NOUN
commonwealth-179	96	58	sales	sale	NOUN
commonwealth-179	96	59	tax	tax	NOUN
commonwealth-179	96	60	other	other	ADJ
commonwealth-179	96	61	local	local	ADJ
commonwealth-179	96	62	taxes	taxis	NOUN
commonwealth-179	96	63	707	707	NUM
commonwealth-179	96	64	141	141	NUM
commonwealth-179	96	65	120	120	NUM
commonwealth-179	96	66	161	161	NUM
commonwealth-179	96	67	state	state	NOUN
commonwealth-179	96	68	revenue	revenue	NOUN
commonwealth-179	96	69	1,327	1,327	NUM
commonwealth-179	96	70	local	local	ADJ
commonwealth-179	96	71	nontax	nontax	NOUN
commonwealth-179	96	72	revenue	revenue	PROPN
commonwealth-179	96	73	131	131	NUM
commonwealth-179	96	74	federal	federal	ADJ
commonwealth-179	96	75	revenue	revenue	NOUN
commonwealth-179	96	76	11	11	NUM
commonwealth-179	96	77	total	total	NOUN
commonwealth-179	96	78	2,599	2,599	NUM
commonwealth-179	96	79	source	source	NOUN
commonwealth-179	96	80	:	:	PUNCT
commonwealth-179	96	81	school	school	NOUN
commonwealth-179	96	82	district	district	NOUN
commonwealth-179	96	83	of	of	ADP
commonwealth-179	96	84	philadelphia	philadelphia	PROPN
commonwealth-179	96	85	(	(	PUNCT
commonwealth-179	96	86	2016	2016	NUM
commonwealth-179	96	87	)	)	PUNCT
commonwealth-179	96	88	.	.	PUNCT
commonwealth-179	97	1	should	should	AUX
commonwealth-179	97	2	the	the	DET
commonwealth-179	97	3	philadelphia	philadelphia	PROPN
commonwealth-179	97	4	property	property	NOUN
commonwealth-179	97	5	tax	tax	NOUN
commonwealth-179	97	6	classification	classification	NOUN
commonwealth-179	97	7	system	system	NOUN
commonwealth-179	97	8	be	be	AUX
commonwealth-179	97	9	modified	modify	VERB
commonwealth-179	97	10	?	?	PUNCT
commonwealth-179	98	1	45	45	NUM
commonwealth-179	98	2	in	in	ADP
commonwealth-179	98	3	addition	addition	NOUN
commonwealth-179	98	4	,	,	PUNCT
commonwealth-179	98	5	the	the	DET
commonwealth-179	98	6	school	school	NOUN
commonwealth-179	98	7	district	district	NOUN
commonwealth-179	98	8	collected	collect	VERB
commonwealth-179	98	9	$	$	SYM
commonwealth-179	98	10	141	141	NUM
commonwealth-179	98	11	million	million	NUM
commonwealth-179	98	12	for	for	ADP
commonwealth-179	98	13	the	the	DET
commonwealth-179	98	14	business	business	NOUN
commonwealth-179	98	15	use	use	NOUN
commonwealth-179	98	16	and	and	CCONJ
commonwealth-179	98	17	occupancy	occupancy	NOUN
commonwealth-179	98	18	tax	tax	NOUN
commonwealth-179	98	19	assessed	assess	VERB
commonwealth-179	98	20	on	on	ADP
commonwealth-179	98	21	commercial	commercial	ADJ
commonwealth-179	98	22	real	real	ADJ
commonwealth-179	98	23	estate	estate	NOUN
commonwealth-179	98	24	.	.	PUNCT
commonwealth-179	99	1	the	the	DET
commonwealth-179	99	2	effective	effective	ADJ
commonwealth-179	99	3	tax	tax	NOUN
commonwealth-179	99	4	rate	rate	NOUN
commonwealth-179	99	5	for	for	ADP
commonwealth-179	99	6	the	the	DET
commonwealth-179	99	7	business	business	NOUN
commonwealth-179	99	8	use	use	NOUN
commonwealth-179	99	9	and	and	CCONJ
commonwealth-179	99	10	occupancy	occupancy	NOUN
commonwealth-179	99	11	tax	tax	NOUN
commonwealth-179	99	12	can	can	AUX
commonwealth-179	99	13	be	be	AUX
commonwealth-179	99	14	found	find	VERB
commonwealth-179	99	15	as	as	ADP
commonwealth-179	99	16	b	b	NOUN
commonwealth-179	99	17	in	in	ADP
commonwealth-179	99	18	:	:	PUNCT
commonwealth-179	99	19	$	$	SYM
commonwealth-179	99	20	34.83	34.83	NUM
commonwealth-179	99	21	billion	billion	NUM
commonwealth-179	99	22	(	(	PUNCT
commonwealth-179	99	23	0.007681	0.007681	NUM
commonwealth-179	99	24	+	+	CCONJ
commonwealth-179	99	25	b	b	X
commonwealth-179	99	26	)	)	PUNCT
commonwealth-179	99	27	=	=	SYM
commonwealth-179	99	28	$	$	SYM
commonwealth-179	99	29	141	141	NUM
commonwealth-179	99	30	million	million	NUM
commonwealth-179	99	31	+	+	CCONJ
commonwealth-179	99	32	$	$	SYM
commonwealth-179	99	33	267	267	NUM
commonwealth-179	99	34	million	million	NUM
commonwealth-179	99	35	=	=	SYM
commonwealth-179	99	36	$	$	SYM
commonwealth-179	99	37	408	408	NUM
commonwealth-179	99	38	million	million	NUM
commonwealth-179	99	39	the	the	DET
commonwealth-179	99	40	solution	solution	NOUN
commonwealth-179	99	41	for	for	ADP
commonwealth-179	99	42	b	b	PROPN
commonwealth-179	99	43	is	be	AUX
commonwealth-179	99	44	0.004	0.004	NUM
commonwealth-179	99	45	(	(	PUNCT
commonwealth-179	99	46	0.4	0.4	NUM
commonwealth-179	99	47	%	%	NOUN
commonwealth-179	99	48	)	)	PUNCT
commonwealth-179	99	49	,	,	PUNCT
commonwealth-179	99	50	which	which	PRON
commonwealth-179	99	51	is	be	AUX
commonwealth-179	99	52	the	the	DET
commonwealth-179	99	53	effective	effective	ADJ
commonwealth-179	99	54	tax	tax	NOUN
commonwealth-179	99	55	for	for	ADP
commonwealth-179	99	56	the	the	DET
commonwealth-179	99	57	business	business	NOUN
commonwealth-179	99	58	use	use	NOUN
commonwealth-179	99	59	and	and	CCONJ
commonwealth-179	99	60	occupancy	occupancy	NOUN
commonwealth-179	99	61	tax	tax	NOUN
commonwealth-179	99	62	,	,	PUNCT
commonwealth-179	99	63	far	far	ADV
commonwealth-179	99	64	lower	low	ADJ
commonwealth-179	99	65	than	than	ADP
commonwealth-179	99	66	the	the	DET
commonwealth-179	99	67	statutory	statutory	ADJ
commonwealth-179	99	68	rate	rate	NOUN
commonwealth-179	99	69	of	of	ADP
commonwealth-179	99	70	1.21	1.21	NUM
commonwealth-179	99	71	%	%	NOUN
commonwealth-179	99	72	,	,	PUNCT
commonwealth-179	99	73	likely	likely	ADJ
commonwealth-179	99	74	because	because	SCONJ
commonwealth-179	99	75	of	of	ADP
commonwealth-179	99	76	the	the	DET
commonwealth-179	99	77	exemption	exemption	NOUN
commonwealth-179	99	78	of	of	ADP
commonwealth-179	99	79	$	$	SYM
commonwealth-179	99	80	165,300	165,300	NUM
commonwealth-179	99	81	of	of	ADP
commonwealth-179	99	82	assessed	assessed	ADJ
commonwealth-179	99	83	value	value	NOUN
commonwealth-179	99	84	and	and	CCONJ
commonwealth-179	99	85	several	several	ADJ
commonwealth-179	99	86	exclusions	exclusion	NOUN
commonwealth-179	99	87	(	(	PUNCT
commonwealth-179	99	88	hotels	hotel	NOUN
commonwealth-179	99	89	,	,	PUNCT
commonwealth-179	99	90	vacant	vacant	ADJ
commonwealth-179	99	91	space	space	NOUN
commonwealth-179	99	92	,	,	PUNCT
commonwealth-179	99	93	living	living	NOUN
commonwealth-179	99	94	space	space	NOUN
commonwealth-179	99	95	,	,	PUNCT
commonwealth-179	99	96	nonprofit	nonprofit	ADJ
commonwealth-179	99	97	business	business	NOUN
commonwealth-179	99	98	space	space	NOUN
commonwealth-179	99	99	,	,	PUNCT
commonwealth-179	99	100	and	and	CCONJ
commonwealth-179	99	101	port	port	NOUN
commonwealth-179	99	102	-	-	PUNCT
commonwealth-179	99	103	related	relate	VERB
commonwealth-179	99	104	property	property	NOUN
commonwealth-179	99	105	)	)	PUNCT
commonwealth-179	99	106	.	.	PUNCT
commonwealth-179	100	1	considering	consider	VERB
commonwealth-179	100	2	two	two	NUM
commonwealth-179	100	3	tax	tax	NOUN
commonwealth-179	100	4	reform	reform	NOUN
commonwealth-179	100	5	proposals	proposal	NOUN
commonwealth-179	100	6	:	:	PUNCT
commonwealth-179	100	7	the	the	DET
commonwealth-179	100	8	city	city	NOUN
commonwealth-179	100	9	of	of	ADP
commonwealth-179	100	10	philadelphia	philadelphia	PROPN
commonwealth-179	100	11	plan	plan	NOUN
commonwealth-179	100	12	and	and	CCONJ
commonwealth-179	100	13	the	the	DET
commonwealth-179	100	14	growth	growth	NOUN
commonwealth-179	100	15	coalition	coalition	NOUN
commonwealth-179	100	16	“	"	PUNCT
commonwealth-179	100	17	levy	levy	NOUN
commonwealth-179	100	18	-	-	PUNCT
commonwealth-179	100	19	sweeney	sweeney	NOUN
commonwealth-179	100	20	”	"	PUNCT
commonwealth-179	100	21	plan	plan	NOUN
commonwealth-179	100	22	let	let	VERB
commonwealth-179	100	23	us	we	PRON
commonwealth-179	100	24	consider	consider	VERB
commonwealth-179	100	25	two	two	NUM
commonwealth-179	100	26	tax	tax	NOUN
commonwealth-179	100	27	reform	reform	NOUN
commonwealth-179	100	28	scenarios	scenario	NOUN
commonwealth-179	100	29	:	:	PUNCT
commonwealth-179	100	30	one	one	NUM
commonwealth-179	100	31	proposed	propose	VERB
commonwealth-179	100	32	by	by	ADP
commonwealth-179	100	33	the	the	DET
commonwealth-179	100	34	city	city	NOUN
commonwealth-179	100	35	of	of	ADP
commonwealth-179	100	36	philadelphia	philadelphia	PROPN
commonwealth-179	100	37	and	and	CCONJ
commonwealth-179	100	38	one	one	NUM
commonwealth-179	100	39	proposed	propose	VERB
commonwealth-179	100	40	by	by	ADP
commonwealth-179	100	41	the	the	DET
commonwealth-179	100	42	growth	growth	NOUN
commonwealth-179	100	43	coalition	coalition	NOUN
commonwealth-179	100	44	.	.	PUNCT
commonwealth-179	101	1	the	the	DET
commonwealth-179	101	2	city	city	NOUN
commonwealth-179	101	3	of	of	ADP
commonwealth-179	101	4	philadelphia	philadelphia	PROPN
commonwealth-179	101	5	proposal	proposal	NOUN
commonwealth-179	101	6	plans	plan	NOUN
commonwealth-179	101	7	to	to	PART
commonwealth-179	101	8	reduce	reduce	VERB
commonwealth-179	101	9	the	the	DET
commonwealth-179	101	10	wage	wage	NOUN
commonwealth-179	101	11	tax	tax	NOUN
commonwealth-179	101	12	on	on	ADP
commonwealth-179	101	13	residents	resident	NOUN
commonwealth-179	101	14	from	from	ADP
commonwealth-179	101	15	3.91	3.91	NUM
commonwealth-179	101	16	%	%	NOUN
commonwealth-179	101	17	to	to	ADP
commonwealth-179	101	18	3.52	3.52	NUM
commonwealth-179	101	19	%	%	NOUN
commonwealth-179	101	20	and	and	CCONJ
commonwealth-179	101	21	on	on	ADP
commonwealth-179	101	22	nonresidents	nonresident	NOUN
commonwealth-179	101	23	from	from	ADP
commonwealth-179	101	24	the	the	DET
commonwealth-179	101	25	current	current	ADJ
commonwealth-179	101	26	3.48	3.48	NUM
commonwealth-179	101	27	%	%	NOUN
commonwealth-179	101	28	to	to	PART
commonwealth-179	101	29	3.13	3.13	NUM
commonwealth-179	101	30	%	%	NOUN
commonwealth-179	101	31	over	over	ADP
commonwealth-179	101	32	a	a	DET
commonwealth-179	101	33	period	period	NOUN
commonwealth-179	101	34	of	of	ADP
commonwealth-179	101	35	10	10	NUM
commonwealth-179	101	36	years	year	NOUN
commonwealth-179	101	37	.	.	PUNCT
commonwealth-179	102	1	the	the	DET
commonwealth-179	102	2	city	city	NOUN
commonwealth-179	102	3	believes	believe	VERB
commonwealth-179	102	4	that	that	SCONJ
commonwealth-179	102	5	wage	wage	NOUN
commonwealth-179	102	6	tax	tax	NOUN
commonwealth-179	102	7	revenue	revenue	NOUN
commonwealth-179	102	8	will	will	AUX
commonwealth-179	102	9	continue	continue	VERB
commonwealth-179	102	10	to	to	PART
commonwealth-179	102	11	grow	grow	VERB
commonwealth-179	102	12	even	even	ADV
commonwealth-179	102	13	as	as	SCONJ
commonwealth-179	102	14	the	the	DET
commonwealth-179	102	15	wage	wage	NOUN
commonwealth-179	102	16	tax	tax	NOUN
commonwealth-179	102	17	rate	rate	NOUN
commonwealth-179	102	18	is	be	AUX
commonwealth-179	102	19	cut	cut	VERB
commonwealth-179	102	20	.	.	PUNCT
commonwealth-179	103	1	on	on	ADP
commonwealth-179	103	2	the	the	DET
commonwealth-179	103	3	other	other	ADJ
commonwealth-179	103	4	hand	hand	NOUN
commonwealth-179	103	5	,	,	PUNCT
commonwealth-179	103	6	the	the	DET
commonwealth-179	103	7	tax	tax	NOUN
commonwealth-179	103	8	reform	reform	NOUN
commonwealth-179	103	9	proposal	proposal	NOUN
commonwealth-179	103	10	by	by	ADP
commonwealth-179	103	11	the	the	DET
commonwealth-179	103	12	growth	growth	NOUN
commonwealth-179	103	13	coalition	coalition	NOUN
commonwealth-179	103	14	as	as	SCONJ
commonwealth-179	103	15	laid	lay	VERB
commonwealth-179	103	16	out	out	ADP
commonwealth-179	103	17	in	in	ADP
commonwealth-179	103	18	an	an	DET
commonwealth-179	103	19	econsult	econsult	NOUN
commonwealth-179	103	20	solutions	solution	NOUN
commonwealth-179	103	21	(	(	PUNCT
commonwealth-179	103	22	2015	2015	NUM
commonwealth-179	103	23	)	)	PUNCT
commonwealth-179	103	24	report	report	NOUN
commonwealth-179	103	25	has	have	VERB
commonwealth-179	103	26	four	four	NUM
commonwealth-179	103	27	major	major	ADJ
commonwealth-179	103	28	elements	element	NOUN
commonwealth-179	103	29	.	.	PUNCT
commonwealth-179	104	1	table	table	NOUN
commonwealth-179	104	2	3	3	NUM
commonwealth-179	104	3	.	.	PUNCT
commonwealth-179	104	4	real	real	ADJ
commonwealth-179	104	5	estate	estate	NOUN
commonwealth-179	104	6	taxes	taxis	NOUN
commonwealth-179	104	7	in	in	ADP
commonwealth-179	104	8	philadelphia	philadelphia	PROPN
commonwealth-179	104	9	,	,	PUNCT
commonwealth-179	104	10	fy	fy	PROPN
commonwealth-179	104	11	2016	2016	NUM
commonwealth-179	104	12	sector	sector	NOUN
commonwealth-179	104	13	real	real	ADJ
commonwealth-179	104	14	estate	estate	NOUN
commonwealth-179	104	15	tax	tax	NOUN
commonwealth-179	104	16	revenue	revenue	NOUN
commonwealth-179	104	17	(	(	PUNCT
commonwealth-179	104	18	$	$	SYM
commonwealth-179	104	19	,	,	PUNCT
commonwealth-179	104	20	in	in	ADP
commonwealth-179	104	21	millions	million	NOUN
commonwealth-179	104	22	)	)	PUNCT
commonwealth-179	104	23	tax	tax	NOUN
commonwealth-179	104	24	rate	rate	NOUN
commonwealth-179	104	25	tax	tax	NOUN
commonwealth-179	104	26	base	base	NOUN
commonwealth-179	104	27	(	(	PUNCT
commonwealth-179	104	28	$	$	SYM
commonwealth-179	104	29	,	,	PUNCT
commonwealth-179	104	30	in	in	ADP
commonwealth-179	104	31	billions	billion	NOUN
commonwealth-179	104	32	)	)	PUNCT
commonwealth-179	104	33	city	city	NOUN
commonwealth-179	104	34	residential	residential	ADJ
commonwealth-179	104	35	commercial	commercial	NOUN
commonwealth-179	104	36	581	581	NUM
commonwealth-179	104	37	361	361	NUM
commonwealth-179	104	38	220	220	NUM
commonwealth-179	104	39	0.6317	0.6317	NUM
commonwealth-179	104	40	91.98	91.98	NUM
commonwealth-179	104	41	57.15	57.15	NUM
commonwealth-179	104	42	34.83	34.83	NUM
commonwealth-179	104	43	school	school	NOUN
commonwealth-179	104	44	district	district	NOUN
commonwealth-179	104	45	residential	residential	ADJ
commonwealth-179	104	46	commercial	commercial	NOUN
commonwealth-179	104	47	707	707	NUM
commonwealth-179	104	48	439	439	NUM
commonwealth-179	104	49	267	267	NUM
commonwealth-179	104	50	0.7681	0.7681	NUM
commonwealth-179	104	51	91.98	91.98	NUM
commonwealth-179	104	52	57.15	57.15	NUM
commonwealth-179	104	53	34.83	34.83	NUM
commonwealth-179	104	54	total	total	ADJ
commonwealth-179	104	55	residential	residential	ADJ
commonwealth-179	104	56	commercial	commercial	ADJ
commonwealth-179	104	57	1,287	1,287	NUM
commonwealth-179	104	58	800	800	NUM
commonwealth-179	104	59	487	487	NUM
commonwealth-179	104	60	1.3998	1.3998	NUM
commonwealth-179	104	61	91.98	91.98	NUM
commonwealth-179	104	62	57.15	57.15	NUM
commonwealth-179	104	63	34.83	34.83	NUM
commonwealth-179	104	64	sources	source	NOUN
commonwealth-179	104	65	:	:	PUNCT
commonwealth-179	104	66	econsult	econsult	PROPN
commonwealth-179	104	67	solutions	solution	NOUN
commonwealth-179	104	68	(	(	PUNCT
commonwealth-179	104	69	2015	2015	NUM
commonwealth-179	104	70	)	)	PUNCT
commonwealth-179	104	71	and	and	CCONJ
commonwealth-179	104	72	school	school	NOUN
commonwealth-179	104	73	district	district	NOUN
commonwealth-179	104	74	of	of	ADP
commonwealth-179	104	75	philadelphia	philadelphia	PROPN
commonwealth-179	104	76	(	(	PUNCT
commonwealth-179	104	77	2016	2016	NUM
commonwealth-179	104	78	)	)	PUNCT
commonwealth-179	104	79	.	.	PUNCT
commonwealth-179	105	1	46	46	NUM
commonwealth-179	105	2	jeffrey	jeffrey	PROPN
commonwealth-179	105	3	carroll	carroll	PROPN
commonwealth-179	105	4	and	and	CCONJ
commonwealth-179	105	5	john	john	PROPN
commonwealth-179	105	6	f.	f.	PROPN
commonwealth-179	105	7	mcdonald	mcdonald	PROPN
commonwealth-179	105	8	first	first	ADV
commonwealth-179	105	9	,	,	PUNCT
commonwealth-179	105	10	reduce	reduce	VERB
commonwealth-179	105	11	the	the	DET
commonwealth-179	105	12	wage	wage	NOUN
commonwealth-179	105	13	tax	tax	NOUN
commonwealth-179	105	14	from	from	ADP
commonwealth-179	105	15	3.91	3.91	NUM
commonwealth-179	105	16	%	%	NOUN
commonwealth-179	105	17	to	to	ADP
commonwealth-179	105	18	3.0	3.0	NUM
commonwealth-179	105	19	%	%	NOUN
commonwealth-179	105	20	on	on	ADP
commonwealth-179	105	21	residents	resident	NOUN
commonwealth-179	105	22	and	and	CCONJ
commonwealth-179	105	23	from	from	ADP
commonwealth-179	105	24	3.48	3.48	NUM
commonwealth-179	105	25	%	%	NOUN
commonwealth-179	105	26	to	to	ADP
commonwealth-179	105	27	2.5	2.5	NUM
commonwealth-179	105	28	%	%	NOUN
commonwealth-179	105	29	on	on	ADP
commonwealth-179	105	30	nonresidents	nonresident	NOUN
commonwealth-179	105	31	over	over	ADP
commonwealth-179	105	32	a	a	DET
commonwealth-179	105	33	period	period	NOUN
commonwealth-179	105	34	of	of	ADP
commonwealth-179	105	35	10	10	NUM
commonwealth-179	105	36	years	year	NOUN
commonwealth-179	105	37	,	,	PUNCT
commonwealth-179	105	38	instead	instead	ADV
commonwealth-179	105	39	of	of	ADP
commonwealth-179	105	40	the	the	DET
commonwealth-179	105	41	planned	plan	VERB
commonwealth-179	105	42	smaller	small	ADJ
commonwealth-179	105	43	reductions	reduction	NOUN
commonwealth-179	105	44	to	to	ADP
commonwealth-179	105	45	3.52	3.52	NUM
commonwealth-179	105	46	%	%	NOUN
commonwealth-179	105	47	and	and	CCONJ
commonwealth-179	105	48	3.13	3.13	NUM
commonwealth-179	105	49	%	%	NOUN
commonwealth-179	105	50	.	.	PUNCT
commonwealth-179	106	1	second	second	ADV
commonwealth-179	106	2	,	,	PUNCT
commonwealth-179	106	3	increase	increase	VERB
commonwealth-179	106	4	the	the	DET
commonwealth-179	106	5	real	real	ADJ
commonwealth-179	106	6	estate	estate	NOUN
commonwealth-179	106	7	tax	tax	NOUN
commonwealth-179	106	8	on	on	ADP
commonwealth-179	106	9	commercial	commercial	ADJ
commonwealth-179	106	10	property	property	NOUN
commonwealth-179	106	11	to	to	ADP
commonwealth-179	106	12	1.61	1.61	NUM
commonwealth-179	106	13	%	%	NOUN
commonwealth-179	106	14	immediately	immediately	ADV
commonwealth-179	106	15	in	in	ADP
commonwealth-179	106	16	2017	2017	NUM
commonwealth-179	106	17	,	,	PUNCT
commonwealth-179	106	18	and	and	CCONJ
commonwealth-179	106	19	hold	hold	VERB
commonwealth-179	106	20	the	the	DET
commonwealth-179	106	21	tax	tax	NOUN
commonwealth-179	106	22	rate	rate	NOUN
commonwealth-179	106	23	on	on	ADP
commonwealth-179	106	24	residential	residential	ADJ
commonwealth-179	106	25	property	property	NOUN
commonwealth-179	106	26	at	at	ADP
commonwealth-179	106	27	1.3998	1.3998	NUM
commonwealth-179	106	28	%	%	NOUN
commonwealth-179	106	29	.	.	PUNCT
commonwealth-179	107	1	the	the	DET
commonwealth-179	107	2	revenue	revenue	NOUN
commonwealth-179	107	3	generated	generate	VERB
commonwealth-179	107	4	from	from	ADP
commonwealth-179	107	5	the	the	DET
commonwealth-179	107	6	increase	increase	NOUN
commonwealth-179	107	7	in	in	ADP
commonwealth-179	107	8	the	the	DET
commonwealth-179	107	9	real	real	ADJ
commonwealth-179	107	10	estate	estate	NOUN
commonwealth-179	107	11	tax	tax	NOUN
commonwealth-179	107	12	rate	rate	NOUN
commonwealth-179	107	13	initially	initially	ADV
commonwealth-179	107	14	is	be	AUX
commonwealth-179	107	15	to	to	PART
commonwealth-179	107	16	be	be	AUX
commonwealth-179	107	17	devoted	devote	VERB
commonwealth-179	107	18	entirely	entirely	ADV
commonwealth-179	107	19	to	to	ADP
commonwealth-179	107	20	the	the	DET
commonwealth-179	107	21	city	city	NOUN
commonwealth-179	107	22	of	of	ADP
commonwealth-179	107	23	philadelphia	philadelphia	PROPN
commonwealth-179	107	24	to	to	PART
commonwealth-179	107	25	make	make	VERB
commonwealth-179	107	26	up	up	ADP
commonwealth-179	107	27	for	for	ADP
commonwealth-179	107	28	the	the	DET
commonwealth-179	107	29	decline	decline	NOUN
commonwealth-179	107	30	in	in	ADP
commonwealth-179	107	31	other	other	ADJ
commonwealth-179	107	32	taxes	taxis	NOUN
commonwealth-179	107	33	.	.	PUNCT
commonwealth-179	108	1	third	third	ADV
commonwealth-179	108	2	,	,	PUNCT
commonwealth-179	108	3	reduce	reduce	VERB
commonwealth-179	108	4	the	the	DET
commonwealth-179	108	5	net	net	ADJ
commonwealth-179	108	6	income	income	NOUN
commonwealth-179	108	7	tax	tax	NOUN
commonwealth-179	108	8	part	part	NOUN
commonwealth-179	108	9	of	of	ADP
commonwealth-179	108	10	birt	birt	NOUN
commonwealth-179	108	11	from	from	ADP
commonwealth-179	108	12	6.39	6.39	NUM
commonwealth-179	108	13	%	%	NOUN
commonwealth-179	108	14	to	to	ADP
commonwealth-179	108	15	3.0	3.0	NUM
commonwealth-179	108	16	%	%	NOUN
commonwealth-179	108	17	over	over	ADP
commonwealth-179	108	18	a	a	DET
commonwealth-179	108	19	period	period	NOUN
commonwealth-179	108	20	of	of	ADP
commonwealth-179	108	21	10	10	NUM
commonwealth-179	108	22	years	year	NOUN
commonwealth-179	108	23	(	(	PUNCT
commonwealth-179	108	24	instead	instead	ADV
commonwealth-179	108	25	of	of	ADP
commonwealth-179	108	26	the	the	DET
commonwealth-179	108	27	planned	plan	VERB
commonwealth-179	108	28	reduction	reduction	NOUN
commonwealth-179	108	29	to	to	ADP
commonwealth-179	108	30	6.00	6.00	NUM
commonwealth-179	108	31	%	%	NOUN
commonwealth-179	108	32	)	)	PUNCT
commonwealth-179	108	33	,	,	PUNCT
commonwealth-179	108	34	and	and	CCONJ
commonwealth-179	108	35	keep	keep	VERB
commonwealth-179	108	36	the	the	DET
commonwealth-179	108	37	gross	gross	ADJ
commonwealth-179	108	38	receipts	receipt	NOUN
commonwealth-179	108	39	part	part	NOUN
commonwealth-179	108	40	of	of	ADP
commonwealth-179	108	41	birt	birt	NOUN
commonwealth-179	108	42	at	at	ADP
commonwealth-179	108	43	0.14	0.14	NUM
commonwealth-179	108	44	%	%	NOUN
commonwealth-179	108	45	.	.	PUNCT
commonwealth-179	109	1	finally	finally	ADV
commonwealth-179	109	2	,	,	PUNCT
commonwealth-179	109	3	make	make	VERB
commonwealth-179	109	4	no	no	DET
commonwealth-179	109	5	changes	change	NOUN
commonwealth-179	109	6	to	to	ADP
commonwealth-179	109	7	the	the	DET
commonwealth-179	109	8	other	other	ADJ
commonwealth-179	109	9	tax	tax	NOUN
commonwealth-179	109	10	rates	rate	NOUN
commonwealth-179	109	11	.	.	PUNCT
commonwealth-179	110	1	the	the	DET
commonwealth-179	110	2	proposal	proposal	NOUN
commonwealth-179	110	3	to	to	PART
commonwealth-179	110	4	increase	increase	VERB
commonwealth-179	110	5	commercial	commercial	ADJ
commonwealth-179	110	6	real	real	ADJ
commonwealth-179	110	7	estate	estate	NOUN
commonwealth-179	110	8	taxes	taxis	NOUN
commonwealth-179	110	9	to	to	PART
commonwealth-179	110	10	lower	lower	VERB
commonwealth-179	110	11	business	business	NOUN
commonwealth-179	110	12	and	and	CCONJ
commonwealth-179	110	13	wage	wage	NOUN
commonwealth-179	110	14	taxes	taxis	NOUN
commonwealth-179	110	15	has	have	AUX
commonwealth-179	110	16	been	be	AUX
commonwealth-179	110	17	dubbed	dub	VERB
commonwealth-179	110	18	the	the	DET
commonwealth-179	110	19	“	"	PUNCT
commonwealth-179	110	20	levy	levy	NOUN
commonwealth-179	110	21	-	-	PUNCT
commonwealth-179	110	22	sweeney	sweeney	NOUN
commonwealth-179	110	23	plan	plan	NOUN
commonwealth-179	110	24	”	"	PUNCT
commonwealth-179	110	25	after	after	SCONJ
commonwealth-179	110	26	the	the	DET
commonwealth-179	110	27	plan	plan	NOUN
commonwealth-179	110	28	’s	’	VERB
commonwealth-179	110	29	two	two	NUM
commonwealth-179	110	30	most	most	ADV
commonwealth-179	110	31	vocal	vocal	ADJ
commonwealth-179	110	32	proponents	proponent	NOUN
commonwealth-179	110	33	,	,	PUNCT
commonwealth-179	110	34	philadelphia	philadelphia	PROPN
commonwealth-179	110	35	center	center	PROPN
commonwealth-179	110	36	city	city	PROPN
commonwealth-179	110	37	district	district	PROPN
commonwealth-179	110	38	ceo	ceo	PROPN
commonwealth-179	110	39	paul	paul	PROPN
commonwealth-179	110	40	levy	levy	PROPN
commonwealth-179	110	41	and	and	CCONJ
commonwealth-179	110	42	brandywine	brandywine	PROPN
commonwealth-179	110	43	realty	realty	PROPN
commonwealth-179	110	44	trust	trust	PROPN
commonwealth-179	110	45	ceo	ceo	PROPN
commonwealth-179	110	46	jerry	jerry	PROPN
commonwealth-179	110	47	sweeney	sweeney	PROPN
commonwealth-179	110	48	.	.	PUNCT
commonwealth-179	111	1	as	as	SCONJ
commonwealth-179	111	2	it	it	PRON
commonwealth-179	111	3	stands	stand	VERB
commonwealth-179	111	4	,	,	PUNCT
commonwealth-179	111	5	a	a	DET
commonwealth-179	111	6	property	property	NOUN
commonwealth-179	111	7	tax	tax	NOUN
commonwealth-179	111	8	classification	classification	NOUN
commonwealth-179	111	9	system	system	NOUN
commonwealth-179	111	10	in	in	ADP
commonwealth-179	111	11	philadelphia	philadelphia	PROPN
commonwealth-179	111	12	would	would	AUX
commonwealth-179	111	13	be	be	AUX
commonwealth-179	111	14	feasible	feasible	ADJ
commonwealth-179	111	15	only	only	ADV
commonwealth-179	111	16	if	if	SCONJ
commonwealth-179	111	17	politics	politic	NOUN
commonwealth-179	111	18	allow	allow	VERB
commonwealth-179	111	19	.	.	PUNCT
commonwealth-179	112	1	article	article	PROPN
commonwealth-179	112	2	viii	viii	PROPN
commonwealth-179	112	3	,	,	PUNCT
commonwealth-179	112	4	section	section	NOUN
commonwealth-179	112	5	1	1	NUM
commonwealth-179	112	6	of	of	ADP
commonwealth-179	112	7	the	the	DET
commonwealth-179	112	8	pennsylvania	pennsylvania	PROPN
commonwealth-179	112	9	state	state	PROPN
commonwealth-179	112	10	constitution	constitution	PROPN
commonwealth-179	112	11	(	(	PUNCT
commonwealth-179	112	12	best	well	ADV
commonwealth-179	112	13	known	know	VERB
commonwealth-179	112	14	as	as	ADP
commonwealth-179	112	15	the	the	DET
commonwealth-179	112	16	taxation	taxation	NOUN
commonwealth-179	112	17	“	"	PUNCT
commonwealth-179	112	18	uniformity	uniformity	NOUN
commonwealth-179	112	19	clause	clause	NOUN
commonwealth-179	112	20	”	"	PUNCT
commonwealth-179	112	21	)	)	PUNCT
commonwealth-179	112	22	contends	contend	VERB
commonwealth-179	112	23	:	:	PUNCT
commonwealth-179	112	24	“	"	PUNCT
commonwealth-179	112	25	all	all	DET
commonwealth-179	112	26	taxes	taxis	NOUN
commonwealth-179	112	27	must	must	AUX
commonwealth-179	112	28	be	be	AUX
commonwealth-179	112	29	uniform	uniform	ADJ
commonwealth-179	112	30	,	,	PUNCT
commonwealth-179	112	31	upon	upon	SCONJ
commonwealth-179	112	32	the	the	DET
commonwealth-179	112	33	same	same	ADJ
commonwealth-179	112	34	class	class	NOUN
commonwealth-179	112	35	of	of	ADP
commonwealth-179	112	36	subjects	subject	NOUN
commonwealth-179	112	37	,	,	PUNCT
commonwealth-179	112	38	within	within	ADP
commonwealth-179	112	39	the	the	DET
commonwealth-179	112	40	territorial	territorial	ADJ
commonwealth-179	112	41	limits	limit	NOUN
commonwealth-179	112	42	of	of	ADP
commonwealth-179	112	43	the	the	DET
commonwealth-179	112	44	authority	authority	NOUN
commonwealth-179	112	45	levying	levy	VERB
commonwealth-179	112	46	the	the	DET
commonwealth-179	112	47	tax	tax	NOUN
commonwealth-179	112	48	,	,	PUNCT
commonwealth-179	112	49	and	and	CCONJ
commonwealth-179	112	50	shall	shall	AUX
commonwealth-179	112	51	be	be	AUX
commonwealth-179	112	52	collected	collect	VERB
commonwealth-179	112	53	and	and	CCONJ
commonwealth-179	112	54	levied	levy	VERB
commonwealth-179	112	55	and	and	CCONJ
commonwealth-179	112	56	collected	collect	VERB
commonwealth-179	112	57	under	under	ADP
commonwealth-179	112	58	general	general	ADJ
commonwealth-179	112	59	laws	law	NOUN
commonwealth-179	112	60	.	.	PUNCT
commonwealth-179	112	61	”	"	PUNCT
commonwealth-179	113	1	this	this	DET
commonwealth-179	113	2	clause	clause	NOUN
commonwealth-179	113	3	has	have	AUX
commonwealth-179	113	4	been	be	AUX
commonwealth-179	113	5	subject	subject	ADJ
commonwealth-179	113	6	to	to	ADP
commonwealth-179	113	7	rather	rather	ADV
commonwealth-179	113	8	strict	strict	VERB
commonwealth-179	113	9	interpretation	interpretation	NOUN
commonwealth-179	113	10	by	by	ADP
commonwealth-179	113	11	the	the	DET
commonwealth-179	113	12	pennsylvania	pennsylvania	PROPN
commonwealth-179	113	13	state	state	PROPN
commonwealth-179	113	14	supreme	supreme	PROPN
commonwealth-179	113	15	court	court	PROPN
commonwealth-179	113	16	,	,	PUNCT
commonwealth-179	113	17	which	which	PRON
commonwealth-179	113	18	has	have	AUX
commonwealth-179	113	19	made	make	VERB
commonwealth-179	113	20	tax	tax	NOUN
commonwealth-179	113	21	categorization	categorization	NOUN
commonwealth-179	113	22	systems	system	NOUN
commonwealth-179	113	23	and	and	CCONJ
commonwealth-179	113	24	varying	vary	VERB
commonwealth-179	113	25	rate	rate	NOUN
commonwealth-179	113	26	taxation	taxation	NOUN
commonwealth-179	113	27	difficult	difficult	ADJ
commonwealth-179	113	28	to	to	PART
commonwealth-179	113	29	implement	implement	VERB
commonwealth-179	113	30	.	.	PUNCT
commonwealth-179	114	1	a	a	DET
commonwealth-179	114	2	philadelphia	philadelphia	PROPN
commonwealth-179	114	3	property	property	NOUN
commonwealth-179	114	4	tax	tax	NOUN
commonwealth-179	114	5	classification	classification	NOUN
commonwealth-179	114	6	system	system	NOUN
commonwealth-179	114	7	would	would	AUX
commonwealth-179	114	8	require	require	VERB
commonwealth-179	114	9	a	a	DET
commonwealth-179	114	10	constitutional	constitutional	ADJ
commonwealth-179	114	11	amendment	amendment	NOUN
commonwealth-179	114	12	that	that	PRON
commonwealth-179	114	13	includes	include	VERB
commonwealth-179	114	14	the	the	DET
commonwealth-179	114	15	passage	passage	NOUN
commonwealth-179	114	16	of	of	ADP
commonwealth-179	114	17	legislation	legislation	NOUN
commonwealth-179	114	18	by	by	ADP
commonwealth-179	114	19	the	the	DET
commonwealth-179	114	20	general	general	ADJ
commonwealth-179	114	21	assembly	assembly	NOUN
commonwealth-179	114	22	during	during	ADP
commonwealth-179	114	23	two	two	NUM
commonwealth-179	114	24	consecutive	consecutive	ADJ
commonwealth-179	114	25	legislative	legislative	ADJ
commonwealth-179	114	26	sessions	session	NOUN
commonwealth-179	114	27	and	and	CCONJ
commonwealth-179	114	28	then	then	ADV
commonwealth-179	114	29	approval	approval	NOUN
commonwealth-179	114	30	by	by	ADP
commonwealth-179	114	31	voter	voter	NOUN
commonwealth-179	114	32	referendum	referendum	NOUN
commonwealth-179	114	33	.	.	PUNCT
commonwealth-179	115	1	philadelphia	philadelphia	PROPN
commonwealth-179	115	2	city	city	PROPN
commonwealth-179	115	3	council	council	PROPN
commonwealth-179	115	4	approved	approve	VERB
commonwealth-179	115	5	a	a	DET
commonwealth-179	115	6	resolution	resolution	NOUN
commonwealth-179	115	7	during	during	ADP
commonwealth-179	115	8	the	the	DET
commonwealth-179	115	9	summer	summer	NOUN
commonwealth-179	115	10	of	of	ADP
commonwealth-179	115	11	2015	2015	NUM
commonwealth-179	115	12	that	that	PRON
commonwealth-179	115	13	called	call	VERB
commonwealth-179	115	14	on	on	ADP
commonwealth-179	115	15	harrisburg	harrisburg	PROPN
commonwealth-179	115	16	to	to	PART
commonwealth-179	115	17	draft	draft	VERB
commonwealth-179	115	18	such	such	ADJ
commonwealth-179	115	19	legislation	legislation	NOUN
commonwealth-179	115	20	,	,	PUNCT
commonwealth-179	115	21	which	which	PRON
commonwealth-179	115	22	was	be	AUX
commonwealth-179	115	23	eventually	eventually	ADV
commonwealth-179	115	24	drafted	draft	VERB
commonwealth-179	115	25	and	and	CCONJ
commonwealth-179	115	26	passed	pass	VERB
commonwealth-179	115	27	by	by	ADP
commonwealth-179	115	28	the	the	DET
commonwealth-179	115	29	general	general	ADJ
commonwealth-179	115	30	assembly	assembly	NOUN
commonwealth-179	115	31	.	.	PUNCT
commonwealth-179	116	1	what	what	PRON
commonwealth-179	116	2	is	be	AUX
commonwealth-179	116	3	the	the	DET
commonwealth-179	116	4	expected	expect	VERB
commonwealth-179	116	5	change	change	NOUN
commonwealth-179	116	6	in	in	ADP
commonwealth-179	116	7	tax	tax	NOUN
commonwealth-179	116	8	revenue	revenue	NOUN
commonwealth-179	116	9	derived	derive	VERB
commonwealth-179	116	10	from	from	ADP
commonwealth-179	116	11	the	the	DET
commonwealth-179	116	12	proposed	propose	VERB
commonwealth-179	116	13	increase	increase	NOUN
commonwealth-179	116	14	in	in	ADP
commonwealth-179	116	15	the	the	DET
commonwealth-179	116	16	tax	tax	NOUN
commonwealth-179	116	17	rate	rate	NOUN
commonwealth-179	116	18	on	on	ADP
commonwealth-179	116	19	commercial	commercial	ADJ
commonwealth-179	116	20	real	real	ADJ
commonwealth-179	116	21	estate	estate	NOUN
commonwealth-179	116	22	,	,	PUNCT
commonwealth-179	116	23	assuming	assume	VERB
commonwealth-179	116	24	no	no	DET
commonwealth-179	116	25	other	other	ADJ
commonwealth-179	116	26	change	change	NOUN
commonwealth-179	116	27	in	in	ADP
commonwealth-179	116	28	tax	tax	NOUN
commonwealth-179	116	29	rates	rate	NOUN
commonwealth-179	116	30	?	?	PUNCT
commonwealth-179	117	1	if	if	SCONJ
commonwealth-179	117	2	the	the	DET
commonwealth-179	117	3	entire	entire	ADJ
commonwealth-179	117	4	increase	increase	NOUN
commonwealth-179	117	5	in	in	ADP
commonwealth-179	117	6	the	the	DET
commonwealth-179	117	7	tax	tax	NOUN
commonwealth-179	117	8	is	be	AUX
commonwealth-179	117	9	passed	pass	VERB
commonwealth-179	117	10	forward	forward	ADV
commonwealth-179	117	11	to	to	ADP
commonwealth-179	117	12	tenants	tenant	NOUN
commonwealth-179	117	13	,	,	PUNCT
commonwealth-179	117	14	then	then	ADV
commonwealth-179	117	15	the	the	DET
commonwealth-179	117	16	value	value	NOUN
commonwealth-179	117	17	of	of	ADP
commonwealth-179	117	18	the	the	DET
commonwealth-179	117	19	tax	tax	NOUN
commonwealth-179	117	20	base	base	NOUN
commonwealth-179	117	21	remains	remain	VERB
commonwealth-179	117	22	at	at	ADP
commonwealth-179	117	23	$	$	SYM
commonwealth-179	117	24	34.83	34.83	NUM
commonwealth-179	117	25	billion	billion	NUM
commonwealth-179	117	26	.	.	PUNCT
commonwealth-179	118	1	tax	tax	NOUN
commonwealth-179	118	2	revenue	revenue	NOUN
commonwealth-179	118	3	would	would	AUX
commonwealth-179	118	4	increase	increase	VERB
commonwealth-179	118	5	from	from	ADP
commonwealth-179	118	6	$	$	SYM
commonwealth-179	118	7	487	487	NUM
commonwealth-179	118	8	million	million	NUM
commonwealth-179	118	9	to	to	PART
commonwealth-179	118	10	$	$	SYM
commonwealth-179	118	11	561	561	NUM
commonwealth-179	118	12	million	million	NUM
commonwealth-179	118	13	,	,	PUNCT
commonwealth-179	118	14	an	an	DET
commonwealth-179	118	15	increase	increase	NOUN
commonwealth-179	118	16	of	of	ADP
commonwealth-179	118	17	15.2	15.2	NUM
commonwealth-179	118	18	%	%	NOUN
commonwealth-179	118	19	.	.	PUNCT
commonwealth-179	119	1	the	the	DET
commonwealth-179	119	2	share	share	NOUN
commonwealth-179	119	3	of	of	ADP
commonwealth-179	119	4	revenue	revenue	NOUN
commonwealth-179	119	5	going	go	VERB
commonwealth-179	119	6	to	to	ADP
commonwealth-179	119	7	the	the	DET
commonwealth-179	119	8	city	city	NOUN
commonwealth-179	119	9	of	of	ADP
commonwealth-179	119	10	philadelphia	philadelphia	PROPN
commonwealth-179	119	11	would	would	AUX
commonwealth-179	119	12	increase	increase	VERB
commonwealth-179	119	13	from	from	ADP
commonwealth-179	119	14	$	$	SYM
commonwealth-179	119	15	220	220	NUM
commonwealth-179	119	16	million	million	NUM
commonwealth-179	119	17	to	to	PART
commonwealth-179	119	18	$	$	SYM
commonwealth-179	119	19	293	293	NUM
commonwealth-179	119	20	million	million	NUM
commonwealth-179	119	21	.	.	PUNCT
commonwealth-179	120	1	however	however	ADV
commonwealth-179	120	2	,	,	PUNCT
commonwealth-179	120	3	suppose	suppose	VERB
commonwealth-179	120	4	that	that	SCONJ
commonwealth-179	120	5	none	none	NOUN
commonwealth-179	120	6	of	of	ADP
commonwealth-179	120	7	the	the	DET
commonwealth-179	120	8	increase	increase	NOUN
commonwealth-179	120	9	in	in	ADP
commonwealth-179	120	10	the	the	DET
commonwealth-179	120	11	tax	tax	NOUN
commonwealth-179	120	12	is	be	AUX
commonwealth-179	120	13	passed	pass	VERB
commonwealth-179	120	14	forward	forward	ADP
commonwealth-179	120	15	to	to	ADP
commonwealth-179	120	16	tenants	tenant	NOUN
commonwealth-179	120	17	because	because	SCONJ
commonwealth-179	120	18	the	the	DET
commonwealth-179	120	19	market	market	NOUN
commonwealth-179	120	20	for	for	ADP
commonwealth-179	120	21	commercial	commercial	ADJ
commonwealth-179	120	22	space	space	NOUN
commonwealth-179	120	23	is	be	AUX
commonwealth-179	120	24	perfectly	perfectly	ADV
commonwealth-179	120	25	competitive	competitive	ADJ
commonwealth-179	120	26	across	across	ADP
commonwealth-179	120	27	the	the	DET
commonwealth-179	120	28	metropolitan	metropolitan	ADJ
commonwealth-179	120	29	area	area	NOUN
commonwealth-179	120	30	.	.	PUNCT
commonwealth-179	121	1	the	the	DET
commonwealth-179	121	2	basic	basic	ADJ
commonwealth-179	121	3	equation	equation	NOUN
commonwealth-179	121	4	for	for	ADP
commonwealth-179	121	5	the	the	DET
commonwealth-179	121	6	value	value	NOUN
commonwealth-179	121	7	of	of	ADP
commonwealth-179	121	8	rental	rental	ADJ
commonwealth-179	121	9	real	real	ADJ
commonwealth-179	121	10	estate	estate	NOUN
commonwealth-179	121	11	is	be	AUX
commonwealth-179	121	12	:	:	PUNCT
commonwealth-179	121	13	v	v	X
commonwealth-179	121	14	=	=	PUNCT
commonwealth-179	121	15	(	(	PUNCT
commonwealth-179	121	16	r	r	NOUN
commonwealth-179	121	17	–	–	PUNCT
commonwealth-179	121	18	tv)/ρ	tv)/ρ	NOUN
commonwealth-179	121	19	=	=	NUM
commonwealth-179	121	20	r/(ρ	r/(ρ	PROPN
commonwealth-179	121	21	+	+	CCONJ
commonwealth-179	121	22	t	t	X
commonwealth-179	121	23	)	)	PUNCT
commonwealth-179	121	24	should	should	AUX
commonwealth-179	121	25	the	the	DET
commonwealth-179	121	26	philadelphia	philadelphia	PROPN
commonwealth-179	121	27	property	property	NOUN
commonwealth-179	121	28	tax	tax	NOUN
commonwealth-179	121	29	classification	classification	NOUN
commonwealth-179	121	30	system	system	NOUN
commonwealth-179	121	31	be	be	AUX
commonwealth-179	121	32	modified	modify	VERB
commonwealth-179	121	33	?	?	PUNCT
commonwealth-179	122	1	47	47	NUM
commonwealth-179	122	2	here	here	ADV
commonwealth-179	122	3	v	v	NOUN
commonwealth-179	122	4	is	be	AUX
commonwealth-179	122	5	value	value	NOUN
commonwealth-179	122	6	,	,	PUNCT
commonwealth-179	122	7	r	r	NOUN
commonwealth-179	122	8	is	be	AUX
commonwealth-179	122	9	net	net	ADJ
commonwealth-179	122	10	rent	rent	NOUN
commonwealth-179	122	11	excluding	exclude	VERB
commonwealth-179	122	12	real	real	ADJ
commonwealth-179	122	13	estate	estate	NOUN
commonwealth-179	122	14	tax	tax	NOUN
commonwealth-179	122	15	(	(	PUNCT
commonwealth-179	122	16	tv	tv	NOUN
commonwealth-179	122	17	)	)	PUNCT
commonwealth-179	122	18	at	at	ADP
commonwealth-179	122	19	rate	rate	NOUN
commonwealth-179	122	20	t	t	PROPN
commonwealth-179	122	21	,	,	PUNCT
commonwealth-179	122	22	and	and	CCONJ
commonwealth-179	122	23	ρ	ρ	NOUN
commonwealth-179	122	24	is	be	AUX
commonwealth-179	122	25	the	the	DET
commonwealth-179	122	26	overall	overall	ADJ
commonwealth-179	122	27	capitalization	capitalization	NOUN
commonwealth-179	122	28	rate	rate	NOUN
commonwealth-179	122	29	.	.	PUNCT
commonwealth-179	123	1	written	write	VERB
commonwealth-179	123	2	in	in	ADP
commonwealth-179	123	3	natural	natural	ADJ
commonwealth-179	123	4	log	log	NOUN
commonwealth-179	123	5	form	form	NOUN
commonwealth-179	123	6	,	,	PUNCT
commonwealth-179	123	7	lnv	lnv	NOUN
commonwealth-179	123	8	=	=	SYM
commonwealth-179	123	9	lnr	lnr	PROPN
commonwealth-179	123	10	–	–	PUNCT
commonwealth-179	123	11	ln(ρ	ln(ρ	PUNCT
commonwealth-179	123	12	+	+	X
commonwealth-179	123	13	t	t	NOUN
commonwealth-179	123	14	)	)	PUNCT
commonwealth-179	123	15	,	,	PUNCT
commonwealth-179	123	16	and	and	CCONJ
commonwealth-179	123	17	dlnv	dlnv	NOUN
commonwealth-179	123	18	=	=	SYM
commonwealth-179	123	19	dlnr	dlnr	NOUN
commonwealth-179	123	20	–	–	PUNCT
commonwealth-179	123	21	dln(ρ	dln(ρ	PROPN
commonwealth-179	123	22	+	+	NUM
commonwealth-179	123	23	t	t	NOUN
commonwealth-179	123	24	)	)	PUNCT
commonwealth-179	123	25	,	,	PUNCT
commonwealth-179	123	26	with	with	ADP
commonwealth-179	123	27	dlnr	dlnr	NOUN
commonwealth-179	123	28	=	=	SYM
commonwealth-179	123	29	0	0	PUNCT
commonwealth-179	123	30	suppose	suppose	VERB
commonwealth-179	123	31	that	that	SCONJ
commonwealth-179	123	32	the	the	DET
commonwealth-179	123	33	overall	overall	ADJ
commonwealth-179	123	34	capitalization	capitalization	NOUN
commonwealth-179	123	35	rate	rate	NOUN
commonwealth-179	123	36	ρ	ρ	PROPN
commonwealth-179	123	37	is	be	AUX
commonwealth-179	123	38	6.5	6.5	NUM
commonwealth-179	123	39	%	%	NOUN
commonwealth-179	123	40	(	(	PUNCT
commonwealth-179	123	41	0.065	0.065	NUM
commonwealth-179	123	42	)	)	PUNCT
commonwealth-179	123	43	.	.	PUNCT
commonwealth-179	124	1	insert	insert	VERB
commonwealth-179	124	2	the	the	DET
commonwealth-179	124	3	alternative	alternative	ADJ
commonwealth-179	124	4	values	value	NOUN
commonwealth-179	124	5	for	for	ADP
commonwealth-179	124	6	t	t	PROPN
commonwealth-179	124	7	of	of	ADP
commonwealth-179	124	8	1.3998	1.3998	NUM
commonwealth-179	124	9	%	%	NOUN
commonwealth-179	124	10	and	and	CCONJ
commonwealth-179	124	11	1.6098	1.6098	NUM
commonwealth-179	124	12	%	%	NOUN
commonwealth-179	124	13	and	and	CCONJ
commonwealth-179	124	14	compute	compute	VERB
commonwealth-179	124	15	the	the	DET
commonwealth-179	124	16	change	change	NOUN
commonwealth-179	124	17	in	in	ADP
commonwealth-179	124	18	ln(ρ	ln(ρ	PUNCT
commonwealth-179	124	19	+	+	X
commonwealth-179	124	20	t	t	PROPN
commonwealth-179	124	21	)	)	PUNCT
commonwealth-179	124	22	.	.	PUNCT
commonwealth-179	125	1	the	the	DET
commonwealth-179	125	2	change	change	NOUN
commonwealth-179	125	3	in	in	ADP
commonwealth-179	125	4	ln(ρ	ln(ρ	PUNCT
commonwealth-179	125	5	+	+	CCONJ
commonwealth-179	125	6	t	t	X
commonwealth-179	125	7	)	)	PUNCT
commonwealth-179	125	8	is	be	AUX
commonwealth-179	125	9	–	–	PUNCT
commonwealth-179	125	10	0.0262	0.0262	NUM
commonwealth-179	125	11	,	,	PUNCT
commonwealth-179	125	12	so	so	SCONJ
commonwealth-179	125	13	the	the	DET
commonwealth-179	125	14	value	value	NOUN
commonwealth-179	125	15	v	v	NOUN
commonwealth-179	125	16	declines	decline	NOUN
commonwealth-179	125	17	by	by	ADP
commonwealth-179	125	18	2.6	2.6	NUM
commonwealth-179	125	19	%	%	NOUN
commonwealth-179	125	20	from	from	ADP
commonwealth-179	125	21	$	$	SYM
commonwealth-179	125	22	34.83	34.83	NUM
commonwealth-179	125	23	billion	billion	NUM
commonwealth-179	125	24	to	to	ADP
commonwealth-179	125	25	$	$	SYM
commonwealth-179	125	26	33.92	33.92	NUM
commonwealth-179	125	27	billion	billion	NUM
commonwealth-179	125	28	.	.	PUNCT
commonwealth-179	126	1	tax	tax	NOUN
commonwealth-179	126	2	revenue	revenue	NOUN
commonwealth-179	126	3	at	at	ADP
commonwealth-179	126	4	the	the	DET
commonwealth-179	126	5	higher	high	ADJ
commonwealth-179	126	6	tax	tax	NOUN
commonwealth-179	126	7	rate	rate	NOUN
commonwealth-179	126	8	is	be	AUX
commonwealth-179	126	9	$	$	SYM
commonwealth-179	126	10	546	546	NUM
commonwealth-179	126	11	million	million	NUM
commonwealth-179	126	12	.	.	PUNCT
commonwealth-179	127	1	the	the	DET
commonwealth-179	127	2	share	share	NOUN
commonwealth-179	127	3	of	of	ADP
commonwealth-179	127	4	revenue	revenue	NOUN
commonwealth-179	127	5	going	go	VERB
commonwealth-179	127	6	to	to	ADP
commonwealth-179	127	7	the	the	DET
commonwealth-179	127	8	city	city	NOUN
commonwealth-179	127	9	of	of	ADP
commonwealth-179	127	10	philadelphia	philadelphia	PROPN
commonwealth-179	127	11	is	be	AUX
commonwealth-179	127	12	$	$	SYM
commonwealth-179	127	13	279	279	NUM
commonwealth-179	127	14	million	million	NUM
commonwealth-179	127	15	(	(	PUNCT
commonwealth-179	127	16	a	a	DET
commonwealth-179	127	17	$	$	SYM
commonwealth-179	127	18	59	59	NUM
commonwealth-179	127	19	million	million	NUM
commonwealth-179	127	20	increase	increase	NOUN
commonwealth-179	127	21	)	)	PUNCT
commonwealth-179	127	22	.	.	PUNCT
commonwealth-179	128	1	in	in	ADP
commonwealth-179	128	2	short	short	ADJ
commonwealth-179	128	3	,	,	PUNCT
commonwealth-179	128	4	whether	whether	SCONJ
commonwealth-179	128	5	the	the	DET
commonwealth-179	128	6	increase	increase	NOUN
commonwealth-179	128	7	in	in	ADP
commonwealth-179	128	8	the	the	DET
commonwealth-179	128	9	tax	tax	NOUN
commonwealth-179	128	10	is	be	AUX
commonwealth-179	128	11	passed	pass	VERB
commonwealth-179	128	12	forward	forward	ADP
commonwealth-179	128	13	to	to	ADP
commonwealth-179	128	14	tenants	tenant	NOUN
commonwealth-179	128	15	makes	make	VERB
commonwealth-179	128	16	little	little	ADJ
commonwealth-179	128	17	difference	difference	NOUN
commonwealth-179	128	18	to	to	ADP
commonwealth-179	128	19	the	the	DET
commonwealth-179	128	20	increase	increase	NOUN
commonwealth-179	128	21	in	in	ADP
commonwealth-179	128	22	tax	tax	NOUN
commonwealth-179	128	23	revenue	revenue	NOUN
commonwealth-179	128	24	.	.	PUNCT
commonwealth-179	129	1	the	the	DET
commonwealth-179	129	2	city	city	NOUN
commonwealth-179	129	3	of	of	ADP
commonwealth-179	129	4	philadelphia	philadelphia	PROPN
commonwealth-179	129	5	might	might	AUX
commonwealth-179	129	6	expect	expect	VERB
commonwealth-179	129	7	to	to	PART
commonwealth-179	129	8	obtain	obtain	VERB
commonwealth-179	129	9	about	about	ADP
commonwealth-179	129	10	$	$	SYM
commonwealth-179	129	11	63	63	NUM
commonwealth-179	129	12	to	to	PART
commonwealth-179	129	13	$	$	SYM
commonwealth-179	129	14	70	70	NUM
commonwealth-179	129	15	million	million	NUM
commonwealth-179	129	16	in	in	ADP
commonwealth-179	129	17	increased	increase	VERB
commonwealth-179	129	18	real	real	ADJ
commonwealth-179	129	19	estate	estate	NOUN
commonwealth-179	129	20	tax	tax	NOUN
commonwealth-179	129	21	revenue	revenue	NOUN
commonwealth-179	129	22	,	,	PUNCT
commonwealth-179	129	23	a	a	DET
commonwealth-179	129	24	figure	figure	NOUN
commonwealth-179	129	25	that	that	PRON
commonwealth-179	129	26	matches	match	VERB
commonwealth-179	129	27	the	the	DET
commonwealth-179	129	28	estimate	estimate	NOUN
commonwealth-179	129	29	obtained	obtain	VERB
commonwealth-179	129	30	by	by	ADP
commonwealth-179	129	31	econsult	econsult	NOUN
commonwealth-179	129	32	solutions	solution	NOUN
commonwealth-179	129	33	(	(	PUNCT
commonwealth-179	129	34	2015	2015	NUM
commonwealth-179	129	35	)	)	PUNCT
commonwealth-179	129	36	.	.	PUNCT
commonwealth-179	130	1	property	property	NOUN
commonwealth-179	130	2	tax	tax	NOUN
commonwealth-179	130	3	rates	rate	NOUN
commonwealth-179	130	4	in	in	ADP
commonwealth-179	130	5	philadelphia	philadelphia	PROPN
commonwealth-179	130	6	’s	’s	PART
commonwealth-179	130	7	surrounding	surround	VERB
commonwealth-179	130	8	counties	county	NOUN
commonwealth-179	130	9	the	the	DET
commonwealth-179	130	10	lament	lament	NOUN
commonwealth-179	130	11	over	over	ADP
commonwealth-179	130	12	philadelphia	philadelphia	PROPN
commonwealth-179	130	13	’s	’s	PART
commonwealth-179	130	14	“	"	PUNCT
commonwealth-179	130	15	tax	tax	NOUN
commonwealth-179	130	16	gap	gap	NOUN
commonwealth-179	130	17	”	"	PUNCT
commonwealth-179	130	18	relative	relative	NOUN
commonwealth-179	130	19	to	to	ADP
commonwealth-179	130	20	its	its	PRON
commonwealth-179	130	21	suburban	suburban	ADJ
commonwealth-179	130	22	neighboring	neighboring	NOUN
commonwealth-179	130	23	counties	county	NOUN
commonwealth-179	130	24	in	in	ADP
commonwealth-179	130	25	pennsylvania	pennsylvania	PROPN
commonwealth-179	130	26	and	and	CCONJ
commonwealth-179	130	27	new	new	PROPN
commonwealth-179	130	28	jersey	jersey	PROPN
commonwealth-179	130	29	is	be	AUX
commonwealth-179	130	30	well	well	ADV
commonwealth-179	130	31	documented	document	VERB
commonwealth-179	130	32	.	.	PUNCT
commonwealth-179	131	1	the	the	DET
commonwealth-179	131	2	good	good	PROPN
commonwealth-179	131	3	news	news	PROPN
commonwealth-179	131	4	for	for	ADP
commonwealth-179	131	5	philadelphia	philadelphia	PROPN
commonwealth-179	131	6	is	be	AUX
commonwealth-179	131	7	that	that	SCONJ
commonwealth-179	131	8	it	it	PRON
commonwealth-179	131	9	has	have	AUX
commonwealth-179	131	10	closed	close	VERB
commonwealth-179	131	11	its	its	PRON
commonwealth-179	131	12	tax	tax	NOUN
commonwealth-179	131	13	disadvantage	disadvantage	NOUN
commonwealth-179	131	14	significantly	significantly	ADV
commonwealth-179	131	15	in	in	ADP
commonwealth-179	131	16	the	the	DET
commonwealth-179	131	17	new	new	ADJ
commonwealth-179	131	18	millennium	millennium	NOUN
commonwealth-179	131	19	.	.	PUNCT
commonwealth-179	132	1	a	a	DET
commonwealth-179	132	2	pew	pew	NOUN
commonwealth-179	132	3	trusts	trust	NOUN
commonwealth-179	132	4	report	report	NOUN
commonwealth-179	132	5	(	(	PUNCT
commonwealth-179	132	6	2012	2012	NUM
commonwealth-179	132	7	)	)	PUNCT
commonwealth-179	132	8	comparing	compare	VERB
commonwealth-179	132	9	the	the	DET
commonwealth-179	132	10	tax	tax	NOUN
commonwealth-179	132	11	burdens	burden	NOUN
commonwealth-179	132	12	of	of	ADP
commonwealth-179	132	13	hypothetical	hypothetical	ADJ
commonwealth-179	132	14	families	family	NOUN
commonwealth-179	132	15	in	in	ADP
commonwealth-179	132	16	philadelphia	philadelphia	PROPN
commonwealth-179	132	17	and	and	CCONJ
commonwealth-179	132	18	its	its	PRON
commonwealth-179	132	19	neighboring	neighboring	NOUN
commonwealth-179	132	20	counties	county	NOUN
commonwealth-179	132	21	found	find	VERB
commonwealth-179	132	22	that	that	SCONJ
commonwealth-179	132	23	the	the	DET
commonwealth-179	132	24	city	city	NOUN
commonwealth-179	132	25	has	have	AUX
commonwealth-179	132	26	closed	close	VERB
commonwealth-179	132	27	its	its	PRON
commonwealth-179	132	28	tax	tax	NOUN
commonwealth-179	132	29	disadvantage	disadvantage	NOUN
commonwealth-179	132	30	by	by	ADP
commonwealth-179	132	31	3	3	NUM
commonwealth-179	132	32	%	%	NOUN
commonwealth-179	132	33	in	in	ADP
commonwealth-179	132	34	the	the	DET
commonwealth-179	132	35	pennsylvania	pennsylvania	PROPN
commonwealth-179	132	36	suburbs	suburb	NOUN
commonwealth-179	132	37	and	and	CCONJ
commonwealth-179	132	38	2	2	NUM
commonwealth-179	132	39	%	%	NOUN
commonwealth-179	132	40	in	in	ADP
commonwealth-179	132	41	the	the	DET
commonwealth-179	132	42	new	new	PROPN
commonwealth-179	132	43	jersey	jersey	PROPN
commonwealth-179	132	44	suburbs	suburb	NOUN
commonwealth-179	132	45	.	.	PUNCT
commonwealth-179	133	1	the	the	DET
commonwealth-179	133	2	hypothetical	hypothetical	ADJ
commonwealth-179	133	3	family	family	NOUN
commonwealth-179	133	4	’s	’s	PART
commonwealth-179	133	5	tax	tax	NOUN
commonwealth-179	133	6	burden	burden	NOUN
commonwealth-179	133	7	in	in	ADP
commonwealth-179	133	8	philadelphia	philadelphia	PROPN
commonwealth-179	133	9	(	(	PUNCT
commonwealth-179	133	10	after	after	ADP
commonwealth-179	133	11	considering	consider	VERB
commonwealth-179	133	12	state	state	NOUN
commonwealth-179	133	13	income	income	NOUN
commonwealth-179	133	14	taxes	taxis	NOUN
commonwealth-179	133	15	)	)	PUNCT
commonwealth-179	133	16	fell	fall	VERB
commonwealth-179	133	17	from	from	ADP
commonwealth-179	133	18	10.7	10.7	NUM
commonwealth-179	133	19	%	%	NOUN
commonwealth-179	133	20	to	to	PART
commonwealth-179	133	21	9.8	9.8	NUM
commonwealth-179	133	22	%	%	NOUN
commonwealth-179	133	23	while	while	SCONJ
commonwealth-179	133	24	the	the	DET
commonwealth-179	133	25	burden	burden	NOUN
commonwealth-179	133	26	increased	increase	VERB
commonwealth-179	133	27	both	both	CCONJ
commonwealth-179	133	28	in	in	ADP
commonwealth-179	133	29	the	the	DET
commonwealth-179	133	30	pennsylvania	pennsylvania	PROPN
commonwealth-179	133	31	suburbs	suburb	NOUN
commonwealth-179	133	32	(	(	PUNCT
commonwealth-179	133	33	9.8	9.8	NUM
commonwealth-179	133	34	%	%	NOUN
commonwealth-179	133	35	to	to	ADP
commonwealth-179	133	36	12.2	12.2	NUM
commonwealth-179	133	37	%	%	NOUN
commonwealth-179	133	38	)	)	PUNCT
commonwealth-179	133	39	and	and	CCONJ
commonwealth-179	133	40	new	new	PROPN
commonwealth-179	133	41	jersey	jersey	PROPN
commonwealth-179	133	42	suburbs	suburb	NOUN
commonwealth-179	133	43	(	(	PUNCT
commonwealth-179	133	44	9.9	9.9	NUM
commonwealth-179	133	45	%	%	NOUN
commonwealth-179	133	46	to	to	ADP
commonwealth-179	133	47	11.3	11.3	NUM
commonwealth-179	133	48	%	%	NOUN
commonwealth-179	133	49	)	)	PUNCT
commonwealth-179	133	50	.	.	PUNCT
commonwealth-179	134	1	the	the	DET
commonwealth-179	134	2	pew	pew	NOUN
commonwealth-179	134	3	study	study	NOUN
commonwealth-179	134	4	finds	find	VERB
commonwealth-179	134	5	that	that	SCONJ
commonwealth-179	134	6	the	the	DET
commonwealth-179	134	7	increased	increase	VERB
commonwealth-179	134	8	tax	tax	NOUN
commonwealth-179	134	9	burden	burden	NOUN
commonwealth-179	134	10	among	among	ADP
commonwealth-179	134	11	pennsylvania	pennsylvania	PROPN
commonwealth-179	134	12	suburban	suburban	PROPN
commonwealth-179	134	13	counties	county	NOUN
commonwealth-179	134	14	was	be	AUX
commonwealth-179	134	15	mostly	mostly	ADV
commonwealth-179	134	16	due	due	ADJ
commonwealth-179	134	17	to	to	ADP
commonwealth-179	134	18	property	property	NOUN
commonwealth-179	134	19	and	and	CCONJ
commonwealth-179	134	20	wage	wage	NOUN
commonwealth-179	134	21	taxes	taxis	NOUN
commonwealth-179	134	22	while	while	SCONJ
commonwealth-179	134	23	the	the	DET
commonwealth-179	134	24	rise	rise	NOUN
commonwealth-179	134	25	in	in	ADP
commonwealth-179	134	26	new	new	PROPN
commonwealth-179	134	27	jersey	jersey	PROPN
commonwealth-179	134	28	counties	county	NOUN
commonwealth-179	134	29	was	be	AUX
commonwealth-179	134	30	mostly	mostly	ADV
commonwealth-179	134	31	due	due	ADJ
commonwealth-179	134	32	to	to	ADP
commonwealth-179	134	33	sales	sale	NOUN
commonwealth-179	134	34	and	and	CCONJ
commonwealth-179	134	35	property	property	NOUN
commonwealth-179	134	36	taxes	taxis	NOUN
commonwealth-179	134	37	.	.	PUNCT
commonwealth-179	135	1	philadelphia	philadelphia	PROPN
commonwealth-179	135	2	’s	’s	PART
commonwealth-179	135	3	median	median	ADJ
commonwealth-179	135	4	property	property	NOUN
commonwealth-179	135	5	tax	tax	NOUN
commonwealth-179	135	6	rates	rate	NOUN
commonwealth-179	135	7	are	be	AUX
commonwealth-179	135	8	lower	low	ADJ
commonwealth-179	135	9	than	than	ADP
commonwealth-179	135	10	the	the	DET
commonwealth-179	135	11	surrounding	surround	VERB
commonwealth-179	135	12	counties	county	NOUN
commonwealth-179	135	13	in	in	ADP
commonwealth-179	135	14	pennsylvania	pennsylvania	PROPN
commonwealth-179	135	15	and	and	CCONJ
commonwealth-179	135	16	new	new	PROPN
commonwealth-179	135	17	jersey	jersey	PROPN
commonwealth-179	135	18	,	,	PUNCT
commonwealth-179	135	19	based	base	VERB
commonwealth-179	135	20	on	on	ADP
commonwealth-179	135	21	data	datum	NOUN
commonwealth-179	135	22	for	for	ADP
commonwealth-179	135	23	residential	residential	ADJ
commonwealth-179	135	24	property	property	NOUN
commonwealth-179	135	25	(	(	PUNCT
commonwealth-179	135	26	table	table	NOUN
commonwealth-179	135	27	4	4	NUM
commonwealth-179	135	28	)	)	PUNCT
commonwealth-179	135	29	.	.	PUNCT
commonwealth-179	136	1	if	if	SCONJ
commonwealth-179	136	2	the	the	DET
commonwealth-179	136	3	median	median	ADJ
commonwealth-179	136	4	property	property	NOUN
commonwealth-179	136	5	tax	tax	NOUN
commonwealth-179	136	6	rate	rate	NOUN
commonwealth-179	136	7	for	for	ADP
commonwealth-179	136	8	commercial	commercial	ADJ
commonwealth-179	136	9	real	real	ADJ
commonwealth-179	136	10	estate	estate	NOUN
commonwealth-179	136	11	also	also	ADV
commonwealth-179	136	12	is	be	AUX
commonwealth-179	136	13	0.91	0.91	NUM
commonwealth-179	136	14	%	%	NOUN
commonwealth-179	136	15	of	of	ADP
commonwealth-179	136	16	actual	actual	ADJ
commonwealth-179	136	17	value	value	NOUN
commonwealth-179	136	18	(	(	PUNCT
commonwealth-179	136	19	as	as	SCONJ
commonwealth-179	136	20	opposed	oppose	VERB
commonwealth-179	136	21	to	to	ADP
commonwealth-179	136	22	assessed	assessed	ADJ
commonwealth-179	136	23	value	value	NOUN
commonwealth-179	136	24	)	)	PUNCT
commonwealth-179	136	25	,	,	PUNCT
commonwealth-179	136	26	the	the	DET
commonwealth-179	136	27	addition	addition	NOUN
commonwealth-179	136	28	of	of	ADP
commonwealth-179	136	29	0.40	0.40	NUM
commonwealth-179	136	30	%	%	NOUN
commonwealth-179	136	31	from	from	ADP
commonwealth-179	136	32	the	the	DET
commonwealth-179	136	33	business	business	NOUN
commonwealth-179	136	34	use	use	NOUN
commonwealth-179	136	35	and	and	CCONJ
commonwealth-179	136	36	occupation	occupation	NOUN
commonwealth-179	136	37	tax	tax	NOUN
commonwealth-179	136	38	makes	make	VERB
commonwealth-179	136	39	the	the	DET
commonwealth-179	136	40	effective	effective	ADJ
commonwealth-179	136	41	rate	rate	NOUN
commonwealth-179	136	42	1.31	1.31	NUM
commonwealth-179	136	43	%	%	NOUN
commonwealth-179	136	44	.	.	PUNCT
commonwealth-179	137	1	an	an	DET
commonwealth-179	137	2	increase	increase	NOUN
commonwealth-179	137	3	in	in	ADP
commonwealth-179	137	4	the	the	DET
commonwealth-179	137	5	property	property	NOUN
commonwealth-179	137	6	tax	tax	NOUN
commonwealth-179	137	7	rate	rate	NOUN
commonwealth-179	137	8	on	on	ADP
commonwealth-179	137	9	commercial	commercial	ADJ
commonwealth-179	137	10	real	real	ADJ
commonwealth-179	137	11	estate	estate	NOUN
commonwealth-179	137	12	in	in	ADP
commonwealth-179	137	13	philadelphia	philadelphia	PROPN
commonwealth-179	137	14	of	of	ADP
commonwealth-179	137	15	0.21	0.21	NUM
commonwealth-179	137	16	%	%	NOUN
commonwealth-179	137	17	would	would	AUX
commonwealth-179	137	18	bring	bring	VERB
commonwealth-179	137	19	the	the	DET
commonwealth-179	137	20	rate	rate	NOUN
commonwealth-179	137	21	to	to	ADP
commonwealth-179	137	22	1.52	1.52	NUM
commonwealth-179	137	23	%	%	NOUN
commonwealth-179	137	24	and	and	CCONJ
commonwealth-179	137	25	place	place	VERB
commonwealth-179	137	26	the	the	DET
commonwealth-179	137	27	city	city	NOUN
commonwealth-179	137	28	above	above	ADP
commonwealth-179	137	29	the	the	DET
commonwealth-179	137	30	rates	rate	NOUN
commonwealth-179	137	31	in	in	ADP
commonwealth-179	137	32	montgomery	montgomery	PROPN
commonwealth-179	137	33	,	,	PUNCT
commonwealth-179	137	34	chester	chester	NOUN
commonwealth-179	137	35	,	,	PUNCT
commonwealth-179	137	36	and	and	CCONJ
commonwealth-179	137	37	bucks	buck	NOUN
commonwealth-179	137	38	counties	county	NOUN
commonwealth-179	137	39	.	.	PUNCT
commonwealth-179	138	1	48	48	NUM
commonwealth-179	138	2	jeffrey	jeffrey	PROPN
commonwealth-179	138	3	carroll	carroll	PROPN
commonwealth-179	138	4	and	and	CCONJ
commonwealth-179	138	5	john	john	PROPN
commonwealth-179	138	6	f.	f.	PROPN
commonwealth-179	138	7	mcdonald	mcdonald	PROPN
commonwealth-179	138	8	overview	overview	NOUN
commonwealth-179	138	9	of	of	ADP
commonwealth-179	138	10	the	the	DET
commonwealth-179	138	11	philadelphia	philadelphia	PROPN
commonwealth-179	138	12	commercial	commercial	ADJ
commonwealth-179	138	13	real	real	ADJ
commonwealth-179	138	14	estate	estate	NOUN
commonwealth-179	138	15	market	market	NOUN
commonwealth-179	138	16	commercial	commercial	ADJ
commonwealth-179	138	17	real	real	ADJ
commonwealth-179	138	18	estate	estate	NOUN
commonwealth-179	138	19	in	in	ADP
commonwealth-179	138	20	center	center	ADJ
commonwealth-179	138	21	city	city	PROPN
commonwealth-179	138	22	philadelphia	philadelphia	PROPN
commonwealth-179	138	23	has	have	AUX
commonwealth-179	138	24	been	be	AUX
commonwealth-179	138	25	growing	grow	VERB
commonwealth-179	138	26	steadily	steadily	ADV
commonwealth-179	138	27	and	and	CCONJ
commonwealth-179	138	28	is	be	AUX
commonwealth-179	138	29	an	an	DET
commonwealth-179	138	30	inviting	invite	VERB
commonwealth-179	138	31	target	target	NOUN
commonwealth-179	138	32	for	for	ADP
commonwealth-179	138	33	increased	increase	VERB
commonwealth-179	138	34	taxation	taxation	NOUN
commonwealth-179	138	35	.	.	PUNCT
commonwealth-179	139	1	nonresidential	nonresidential	ADJ
commonwealth-179	139	2	commercial	commercial	ADJ
commonwealth-179	139	3	real	real	ADJ
commonwealth-179	139	4	estate	estate	NOUN
commonwealth-179	139	5	is	be	AUX
commonwealth-179	139	6	broken	break	VERB
commonwealth-179	139	7	down	down	ADP
commonwealth-179	139	8	into	into	ADP
commonwealth-179	139	9	four	four	NUM
commonwealth-179	139	10	categories	category	NOUN
commonwealth-179	139	11	:	:	PUNCT
commonwealth-179	139	12	office	office	NOUN
commonwealth-179	139	13	,	,	PUNCT
commonwealth-179	139	14	industrial	industrial	ADJ
commonwealth-179	139	15	,	,	PUNCT
commonwealth-179	139	16	hotel	hotel	NOUN
commonwealth-179	139	17	,	,	PUNCT
commonwealth-179	139	18	and	and	CCONJ
commonwealth-179	139	19	retail	retail	NOUN
commonwealth-179	139	20	.	.	PUNCT
commonwealth-179	140	1	reports	report	NOUN
commonwealth-179	140	2	on	on	ADP
commonwealth-179	140	3	the	the	DET
commonwealth-179	140	4	office	office	NOUN
commonwealth-179	140	5	and	and	CCONJ
commonwealth-179	140	6	industrial	industrial	ADJ
commonwealth-179	140	7	markets	market	NOUN
commonwealth-179	140	8	are	be	AUX
commonwealth-179	140	9	readily	readily	ADV
commonwealth-179	140	10	available	available	ADJ
commonwealth-179	140	11	,	,	PUNCT
commonwealth-179	140	12	but	but	CCONJ
commonwealth-179	140	13	detailed	detailed	ADJ
commonwealth-179	140	14	reports	report	NOUN
commonwealth-179	140	15	on	on	ADP
commonwealth-179	140	16	the	the	DET
commonwealth-179	140	17	hotel	hotel	NOUN
commonwealth-179	140	18	and	and	CCONJ
commonwealth-179	140	19	retail	retail	ADJ
commonwealth-179	140	20	markets	market	NOUN
commonwealth-179	140	21	are	be	AUX
commonwealth-179	140	22	not	not	PART
commonwealth-179	140	23	.	.	PUNCT
commonwealth-179	141	1	this	this	DET
commonwealth-179	141	2	section	section	NOUN
commonwealth-179	141	3	is	be	AUX
commonwealth-179	141	4	a	a	DET
commonwealth-179	141	5	brief	brief	ADJ
commonwealth-179	141	6	overview	overview	NOUN
commonwealth-179	141	7	of	of	ADP
commonwealth-179	141	8	commercial	commercial	ADJ
commonwealth-179	141	9	real	real	ADJ
commonwealth-179	141	10	estate	estate	NOUN
commonwealth-179	141	11	in	in	ADP
commonwealth-179	141	12	philadelphia	philadelphia	PROPN
commonwealth-179	141	13	.	.	PUNCT
commonwealth-179	141	14	table	table	NOUN
commonwealth-179	141	15	5	5	NUM
commonwealth-179	141	16	is	be	AUX
commonwealth-179	141	17	a	a	DET
commonwealth-179	141	18	summary	summary	NOUN
commonwealth-179	141	19	of	of	ADP
commonwealth-179	141	20	the	the	DET
commonwealth-179	141	21	office	office	NOUN
commonwealth-179	141	22	market	market	NOUN
commonwealth-179	141	23	for	for	ADP
commonwealth-179	141	24	philadelphia	philadelphia	PROPN
commonwealth-179	141	25	and	and	CCONJ
commonwealth-179	141	26	for	for	ADP
commonwealth-179	141	27	the	the	DET
commonwealth-179	141	28	metropolitan	metropolitan	ADJ
commonwealth-179	141	29	area	area	NOUN
commonwealth-179	141	30	.	.	PUNCT
commonwealth-179	142	1	the	the	DET
commonwealth-179	142	2	office	office	NOUN
commonwealth-179	142	3	market	market	NOUN
commonwealth-179	142	4	in	in	ADP
commonwealth-179	142	5	philadelphia	philadelphia	PROPN
commonwealth-179	142	6	contains	contain	VERB
commonwealth-179	142	7	36	36	NUM
commonwealth-179	142	8	%	%	NOUN
commonwealth-179	142	9	of	of	ADP
commonwealth-179	142	10	the	the	DET
commonwealth-179	142	11	total	total	ADJ
commonwealth-179	142	12	square	square	ADJ
commonwealth-179	142	13	feet	foot	NOUN
commonwealth-179	142	14	of	of	ADP
commonwealth-179	142	15	office	office	NOUN
commonwealth-179	142	16	space	space	NOUN
commonwealth-179	142	17	in	in	ADP
commonwealth-179	142	18	the	the	DET
commonwealth-179	142	19	metropolitan	metropolitan	ADJ
commonwealth-179	142	20	area	area	NOUN
commonwealth-179	142	21	(	(	PUNCT
commonwealth-179	142	22	and	and	CCONJ
commonwealth-179	142	23	34	34	NUM
commonwealth-179	142	24	%	%	NOUN
commonwealth-179	142	25	of	of	ADP
commonwealth-179	142	26	the	the	DET
commonwealth-179	142	27	class	class	NOUN
commonwealth-179	142	28	a	a	DET
commonwealth-179	142	29	office	office	NOUN
commonwealth-179	142	30	space	space	NOUN
commonwealth-179	142	31	)	)	PUNCT
commonwealth-179	142	32	.	.	PUNCT
commonwealth-179	143	1	philadelphia	philadelphia	PROPN
commonwealth-179	143	2	is	be	AUX
commonwealth-179	143	3	dominated	dominate	VERB
commonwealth-179	143	4	by	by	ADP
commonwealth-179	143	5	the	the	DET
commonwealth-179	143	6	central	central	ADJ
commonwealth-179	143	7	business	business	NOUN
commonwealth-179	143	8	district	district	NOUN
commonwealth-179	143	9	(	(	PUNCT
commonwealth-179	143	10	95	95	NUM
commonwealth-179	143	11	%	%	NOUN
commonwealth-179	143	12	of	of	ADP
commonwealth-179	143	13	the	the	DET
commonwealth-179	143	14	total	total	ADJ
commonwealth-179	143	15	space	space	NOUN
commonwealth-179	143	16	)	)	PUNCT
commonwealth-179	143	17	.	.	PUNCT
commonwealth-179	144	1	the	the	DET
commonwealth-179	144	2	vacancy	vacancy	NOUN
commonwealth-179	144	3	rate	rate	NOUN
commonwealth-179	144	4	in	in	ADP
commonwealth-179	144	5	the	the	DET
commonwealth-179	144	6	city	city	NOUN
commonwealth-179	144	7	is	be	AUX
commonwealth-179	144	8	lower	low	ADJ
commonwealth-179	144	9	than	than	ADP
commonwealth-179	144	10	the	the	DET
commonwealth-179	144	11	vacancy	vacancy	NOUN
commonwealth-179	144	12	rates	rate	NOUN
commonwealth-179	144	13	in	in	ADP
commonwealth-179	144	14	the	the	DET
commonwealth-179	144	15	rest	rest	NOUN
commonwealth-179	144	16	of	of	ADP
commonwealth-179	144	17	the	the	DET
commonwealth-179	144	18	metro	metro	PROPN
commonwealth-179	144	19	area	area	NOUN
commonwealth-179	144	20	and	and	CCONJ
commonwealth-179	144	21	this	this	DET
commonwealth-179	144	22	pattern	pattern	NOUN
commonwealth-179	144	23	is	be	AUX
commonwealth-179	144	24	typical	typical	ADJ
commonwealth-179	144	25	in	in	SCONJ
commonwealth-179	144	26	that	that	DET
commonwealth-179	144	27	central	central	ADJ
commonwealth-179	144	28	business	business	NOUN
commonwealth-179	144	29	districts	district	NOUN
commonwealth-179	144	30	have	have	VERB
commonwealth-179	144	31	lower	low	ADJ
commonwealth-179	144	32	vacancy	vacancy	NOUN
commonwealth-179	144	33	rates	rate	NOUN
commonwealth-179	144	34	than	than	ADP
commonwealth-179	144	35	suburban	suburban	ADJ
commonwealth-179	144	36	office	office	NOUN
commonwealth-179	144	37	markets	market	NOUN
commonwealth-179	144	38	.	.	PUNCT
commonwealth-179	145	1	as	as	SCONJ
commonwealth-179	145	2	one	one	PRON
commonwealth-179	145	3	would	would	AUX
commonwealth-179	145	4	expect	expect	VERB
commonwealth-179	145	5	,	,	PUNCT
commonwealth-179	145	6	asking	ask	VERB
commonwealth-179	145	7	rents	rent	NOUN
commonwealth-179	145	8	are	be	AUX
commonwealth-179	145	9	higher	high	ADJ
commonwealth-179	145	10	in	in	ADP
commonwealth-179	145	11	the	the	DET
commonwealth-179	145	12	city	city	NOUN
commonwealth-179	145	13	as	as	ADV
commonwealth-179	145	14	well	well	ADV
commonwealth-179	145	15	.	.	PUNCT
commonwealth-179	146	1	the	the	DET
commonwealth-179	146	2	savills	savills	PROPN
commonwealth-179	146	3	studley	studley	PROPN
commonwealth-179	146	4	(	(	PUNCT
commonwealth-179	146	5	2015a	2015a	NUM
commonwealth-179	146	6	)	)	PUNCT
commonwealth-179	146	7	report	report	NOUN
commonwealth-179	146	8	on	on	ADP
commonwealth-179	146	9	office	office	NOUN
commonwealth-179	146	10	rents	rent	NOUN
commonwealth-179	146	11	in	in	ADP
commonwealth-179	146	12	center	center	ADJ
commonwealth-179	146	13	city	city	NOUN
commonwealth-179	146	14	shows	show	VERB
commonwealth-179	146	15	that	that	SCONJ
commonwealth-179	146	16	building	building	NOUN
commonwealth-179	146	17	owners	owner	NOUN
commonwealth-179	146	18	have	have	AUX
commonwealth-179	146	19	been	be	AUX
commonwealth-179	146	20	doing	do	VERB
commonwealth-179	146	21	well	well	ADV
commonwealth-179	146	22	since	since	SCONJ
commonwealth-179	146	23	2011	2011	NUM
commonwealth-179	146	24	,	,	PUNCT
commonwealth-179	146	25	the	the	DET
commonwealth-179	146	26	year	year	NOUN
commonwealth-179	146	27	of	of	ADP
commonwealth-179	146	28	the	the	DET
commonwealth-179	146	29	bottom	bottom	NOUN
commonwealth-179	146	30	of	of	ADP
commonwealth-179	146	31	the	the	DET
commonwealth-179	146	32	cycle	cycle	NOUN
commonwealth-179	146	33	for	for	ADP
commonwealth-179	146	34	this	this	DET
commonwealth-179	146	35	market	market	NOUN
commonwealth-179	146	36	.	.	PUNCT
commonwealth-179	147	1	specifically	specifically	ADV
commonwealth-179	147	2	,	,	PUNCT
commonwealth-179	147	3	office	office	NOUN
commonwealth-179	147	4	-	-	PUNCT
commonwealth-179	147	5	based	base	VERB
commonwealth-179	147	6	employment	employment	NOUN
commonwealth-179	147	7	increased	increase	VERB
commonwealth-179	147	8	by	by	ADP
commonwealth-179	147	9	2.5	2.5	NUM
commonwealth-179	147	10	%	%	NOUN
commonwealth-179	147	11	in	in	ADP
commonwealth-179	147	12	2014	2014	NUM
commonwealth-179	147	13	over	over	ADP
commonwealth-179	147	14	2013	2013	NUM
commonwealth-179	147	15	,	,	PUNCT
commonwealth-179	147	16	which	which	PRON
commonwealth-179	147	17	gave	give	VERB
commonwealth-179	147	18	landlords	landlord	NOUN
commonwealth-179	147	19	the	the	DET
commonwealth-179	147	20	ability	ability	NOUN
commonwealth-179	147	21	to	to	PART
commonwealth-179	147	22	increase	increase	VERB
commonwealth-179	147	23	rents	rent	NOUN
commonwealth-179	147	24	.	.	PUNCT
commonwealth-179	148	1	furthermore	furthermore	ADV
commonwealth-179	148	2	,	,	PUNCT
commonwealth-179	148	3	the	the	DET
commonwealth-179	148	4	recent	recent	ADJ
commonwealth-179	148	5	citywide	citywide	ADJ
commonwealth-179	148	6	property	property	NOUN
commonwealth-179	148	7	reassessment	reassessment	NOUN
commonwealth-179	148	8	gave	give	VERB
commonwealth-179	148	9	a	a	DET
commonwealth-179	148	10	significant	significant	ADJ
commonwealth-179	148	11	reduction	reduction	NOUN
commonwealth-179	148	12	in	in	ADP
commonwealth-179	148	13	property	property	NOUN
commonwealth-179	148	14	taxes	taxis	NOUN
commonwealth-179	148	15	for	for	ADP
commonwealth-179	148	16	commercial	commercial	ADJ
commonwealth-179	148	17	buildings	building	NOUN
commonwealth-179	148	18	.	.	PUNCT
commonwealth-179	149	1	the	the	DET
commonwealth-179	149	2	average	average	ADJ
commonwealth-179	149	3	property	property	NOUN
commonwealth-179	149	4	tax	tax	NOUN
commonwealth-179	149	5	per	per	ADP
commonwealth-179	149	6	square	square	ADJ
commonwealth-179	149	7	foot	foot	NOUN
commonwealth-179	149	8	on	on	ADP
commonwealth-179	149	9	class	class	NOUN
commonwealth-179	149	10	a	a	DET
commonwealth-179	149	11	buildings	building	NOUN
commonwealth-179	149	12	had	have	AUX
commonwealth-179	149	13	been	be	AUX
commonwealth-179	149	14	$	$	SYM
commonwealth-179	149	15	3.10	3.10	NUM
commonwealth-179	149	16	from	from	ADP
commonwealth-179	149	17	2008	2008	NUM
commonwealth-179	149	18	to	to	ADP
commonwealth-179	149	19	2012	2012	NUM
commonwealth-179	149	20	,	,	PUNCT
commonwealth-179	149	21	then	then	ADV
commonwealth-179	149	22	jumped	jump	VERB
commonwealth-179	149	23	to	to	ADP
commonwealth-179	149	24	$	$	SYM
commonwealth-179	149	25	3.98	3.98	NUM
commonwealth-179	149	26	in	in	ADP
commonwealth-179	149	27	2013	2013	NUM
commonwealth-179	149	28	,	,	PUNCT
commonwealth-179	149	29	and	and	CCONJ
commonwealth-179	149	30	fell	fall	VERB
commonwealth-179	149	31	to	to	ADP
commonwealth-179	149	32	$	$	SYM
commonwealth-179	149	33	2.36	2.36	NUM
commonwealth-179	149	34	in	in	ADP
commonwealth-179	149	35	2014	2014	NUM
commonwealth-179	149	36	.	.	PUNCT
commonwealth-179	150	1	this	this	PRON
commonwealth-179	150	2	is	be	AUX
commonwealth-179	150	3	a	a	DET
commonwealth-179	150	4	24	24	NUM
commonwealth-179	150	5	%	%	NOUN
commonwealth-179	150	6	reduction	reduction	NOUN
commonwealth-179	150	7	for	for	ADP
commonwealth-179	150	8	2014	2014	NUM
commonwealth-179	150	9	compared	compare	VERB
commonwealth-179	150	10	to	to	ADP
commonwealth-179	150	11	2012	2012	NUM
commonwealth-179	150	12	.	.	PUNCT
commonwealth-179	151	1	landlord	landlord	NOUN
commonwealth-179	151	2	effective	effective	ADJ
commonwealth-179	151	3	rent	rent	NOUN
commonwealth-179	151	4	on	on	ADP
commonwealth-179	151	5	new	new	ADJ
commonwealth-179	151	6	leases	lease	NOUN
commonwealth-179	151	7	in	in	ADP
commonwealth-179	151	8	class	class	NOUN
commonwealth-179	151	9	a	a	DET
commonwealth-179	151	10	table	table	NOUN
commonwealth-179	151	11	4	4	NUM
commonwealth-179	151	12	.	.	PUNCT
commonwealth-179	152	1	median	median	ADJ
commonwealth-179	152	2	effective	effective	ADJ
commonwealth-179	152	3	property	property	NOUN
commonwealth-179	152	4	tax	tax	NOUN
commonwealth-179	152	5	rates	rate	NOUN
commonwealth-179	152	6	in	in	ADP
commonwealth-179	152	7	delaware	delaware	PROPN
commonwealth-179	152	8	valley	valley	PROPN
commonwealth-179	152	9	region	region	PROPN
commonwealth-179	152	10	by	by	ADP
commonwealth-179	152	11	county	county	PROPN
commonwealth-179	152	12	:	:	PUNCT
commonwealth-179	152	13	2017	2017	NUM
commonwealth-179	152	14	county	county	NOUN
commonwealth-179	152	15	median	median	ADJ
commonwealth-179	152	16	effective	effective	ADJ
commonwealth-179	152	17	property	property	NOUN
commonwealth-179	152	18	tax	tax	NOUN
commonwealth-179	152	19	rate	rate	NOUN
commonwealth-179	152	20	(	(	PUNCT
commonwealth-179	152	21	%	%	INTJ
commonwealth-179	152	22	)	)	PUNCT
commonwealth-179	152	23	philadelphia	philadelphia	PROPN
commonwealth-179	152	24	0.91	0.91	NUM
commonwealth-179	152	25	chester	chester	NOUN
commonwealth-179	152	26	1.25	1.25	NUM
commonwealth-179	152	27	montgomery	montgomery	PROPN
commonwealth-179	152	28	1.29	1.29	NUM
commonwealth-179	152	29	delaware	delaware	PROPN
commonwealth-179	152	30	1.67	1.67	NUM
commonwealth-179	152	31	bucks	buck	NOUN
commonwealth-179	152	32	1.27	1.27	NUM
commonwealth-179	152	33	camden	camden	NOUN
commonwealth-179	152	34	2.50	2.50	NUM
commonwealth-179	152	35	gloucester	gloucester	NOUN
commonwealth-179	152	36	2.27	2.27	NUM
commonwealth-179	152	37	burlington	burlington	PROPN
commonwealth-179	152	38	2.06	2.06	NUM
commonwealth-179	152	39	source	source	NOUN
commonwealth-179	152	40	:	:	PUNCT
commonwealth-179	152	41	tax-rates.org	tax-rates.org	PROPN
commonwealth-179	152	42	.	.	PUNCT
commonwealth-179	153	1	should	should	AUX
commonwealth-179	153	2	the	the	DET
commonwealth-179	153	3	philadelphia	philadelphia	PROPN
commonwealth-179	153	4	property	property	NOUN
commonwealth-179	153	5	tax	tax	NOUN
commonwealth-179	153	6	classification	classification	NOUN
commonwealth-179	153	7	system	system	NOUN
commonwealth-179	153	8	be	be	AUX
commonwealth-179	153	9	modified	modify	VERB
commonwealth-179	153	10	?	?	PUNCT
commonwealth-179	154	1	49	49	NUM
commonwealth-179	154	2	buildings	building	NOUN
commonwealth-179	154	3	increased	increase	VERB
commonwealth-179	154	4	from	from	ADP
commonwealth-179	154	5	$	$	SYM
commonwealth-179	154	6	8.21	8.21	NUM
commonwealth-179	154	7	per	per	ADP
commonwealth-179	154	8	square	square	ADJ
commonwealth-179	154	9	foot	foot	NOUN
commonwealth-179	154	10	per	per	ADP
commonwealth-179	154	11	year	year	NOUN
commonwealth-179	154	12	in	in	ADP
commonwealth-179	154	13	2012	2012	NUM
commonwealth-179	154	14	and	and	CCONJ
commonwealth-179	154	15	$	$	SYM
commonwealth-179	154	16	8.57	8.57	NUM
commonwealth-179	154	17	in	in	ADP
commonwealth-179	154	18	2013	2013	NUM
commonwealth-179	154	19	to	to	ADP
commonwealth-179	154	20	$	$	SYM
commonwealth-179	154	21	13.82	13.82	NUM
commonwealth-179	154	22	per	per	ADP
commonwealth-179	154	23	square	square	ADJ
commonwealth-179	154	24	foot	foot	NOUN
commonwealth-179	154	25	per	per	ADP
commonwealth-179	154	26	year	year	NOUN
commonwealth-179	154	27	in	in	ADP
commonwealth-179	154	28	2014.3	2014.3	NUM
commonwealth-179	154	29	at	at	ADP
commonwealth-179	154	30	the	the	DET
commonwealth-179	154	31	same	same	ADJ
commonwealth-179	154	32	time	time	NOUN
commonwealth-179	154	33	tenant	tenant	NOUN
commonwealth-179	154	34	effective	effective	ADJ
commonwealth-179	154	35	rent	rent	NOUN
commonwealth-179	154	36	increased	increase	VERB
commonwealth-179	154	37	from	from	ADP
commonwealth-179	154	38	$	$	SYM
commonwealth-179	154	39	29.90	29.90	NUM
commonwealth-179	154	40	per	per	ADP
commonwealth-179	154	41	square	square	ADJ
commonwealth-179	154	42	foot	foot	NOUN
commonwealth-179	154	43	per	per	ADP
commonwealth-179	154	44	year	year	NOUN
commonwealth-179	154	45	in	in	ADP
commonwealth-179	154	46	2012	2012	NUM
commonwealth-179	154	47	and	and	CCONJ
commonwealth-179	154	48	$	$	SYM
commonwealth-179	154	49	30.23	30.23	NUM
commonwealth-179	154	50	in	in	ADP
commonwealth-179	154	51	2013	2013	NUM
commonwealth-179	154	52	to	to	ADP
commonwealth-179	154	53	$	$	SYM
commonwealth-179	154	54	34.74	34.74	NUM
commonwealth-179	154	55	for	for	ADP
commonwealth-179	154	56	2014	2014	NUM
commonwealth-179	154	57	.	.	PUNCT
commonwealth-179	155	1	with	with	ADP
commonwealth-179	155	2	landlord	landlord	NOUN
commonwealth-179	155	3	effective	effective	ADJ
commonwealth-179	155	4	rent	rent	NOUN
commonwealth-179	155	5	of	of	ADP
commonwealth-179	155	6	$	$	SYM
commonwealth-179	155	7	13.82	13.82	NUM
commonwealth-179	155	8	and	and	CCONJ
commonwealth-179	155	9	an	an	DET
commonwealth-179	155	10	overall	overall	ADJ
commonwealth-179	155	11	capitalization	capitalization	NOUN
commonwealth-179	155	12	rate	rate	NOUN
commonwealth-179	155	13	of	of	ADP
commonwealth-179	155	14	about	about	ADV
commonwealth-179	155	15	6.5	6.5	NUM
commonwealth-179	155	16	%	%	NOUN
commonwealth-179	155	17	as	as	SCONJ
commonwealth-179	155	18	reported	report	VERB
commonwealth-179	155	19	by	by	ADP
commonwealth-179	155	20	cbre	cbre	NOUN
commonwealth-179	155	21	(	(	PUNCT
commonwealth-179	155	22	2016	2016	NUM
commonwealth-179	155	23	)	)	PUNCT
commonwealth-179	155	24	,	,	PUNCT
commonwealth-179	155	25	the	the	DET
commonwealth-179	155	26	total	total	ADJ
commonwealth-179	155	27	value	value	NOUN
commonwealth-179	155	28	of	of	ADP
commonwealth-179	155	29	the	the	DET
commonwealth-179	155	30	office	office	NOUN
commonwealth-179	155	31	buildings	building	NOUN
commonwealth-179	155	32	in	in	ADP
commonwealth-179	155	33	philadelphia	philadelphia	PROPN
commonwealth-179	155	34	is	be	AUX
commonwealth-179	155	35	an	an	DET
commonwealth-179	155	36	estimated	estimate	VERB
commonwealth-179	155	37	$	$	SYM
commonwealth-179	155	38	9.6	9.6	NUM
commonwealth-179	155	39	billion	billion	NUM
commonwealth-179	155	40	.	.	PUNCT
commonwealth-179	156	1	given	give	VERB
commonwealth-179	156	2	the	the	DET
commonwealth-179	156	3	prominence	prominence	NOUN
commonwealth-179	156	4	of	of	ADP
commonwealth-179	156	5	the	the	DET
commonwealth-179	156	6	office	office	NOUN
commonwealth-179	156	7	market	market	NOUN
commonwealth-179	156	8	in	in	ADP
commonwealth-179	156	9	philadelphia	philadelphia	PROPN
commonwealth-179	156	10	and	and	CCONJ
commonwealth-179	156	11	the	the	DET
commonwealth-179	156	12	fact	fact	NOUN
commonwealth-179	156	13	that	that	SCONJ
commonwealth-179	156	14	property	property	NOUN
commonwealth-179	156	15	taxes	taxis	NOUN
commonwealth-179	156	16	have	have	AUX
commonwealth-179	156	17	been	be	AUX
commonwealth-179	156	18	reduced	reduce	VERB
commonwealth-179	156	19	,	,	PUNCT
commonwealth-179	156	20	it	it	PRON
commonwealth-179	156	21	should	should	AUX
commonwealth-179	156	22	come	come	VERB
commonwealth-179	156	23	as	as	ADP
commonwealth-179	156	24	no	no	DET
commonwealth-179	156	25	surprise	surprise	NOUN
commonwealth-179	156	26	that	that	SCONJ
commonwealth-179	156	27	there	there	PRON
commonwealth-179	156	28	is	be	VERB
commonwealth-179	156	29	a	a	DET
commonwealth-179	156	30	proposal	proposal	NOUN
commonwealth-179	156	31	to	to	PART
commonwealth-179	156	32	increase	increase	VERB
commonwealth-179	156	33	the	the	DET
commonwealth-179	156	34	property	property	NOUN
commonwealth-179	156	35	tax	tax	NOUN
commonwealth-179	156	36	rate	rate	NOUN
commonwealth-179	156	37	on	on	ADP
commonwealth-179	156	38	philadelphia	philadelphia	PROPN
commonwealth-179	156	39	’s	’s	PART
commonwealth-179	156	40	commercial	commercial	ADJ
commonwealth-179	156	41	real	real	ADJ
commonwealth-179	156	42	estate	estate	NOUN
commonwealth-179	156	43	.	.	PUNCT
commonwealth-179	157	1	table	table	NOUN
commonwealth-179	157	2	6	6	NUM
commonwealth-179	157	3	provides	provide	VERB
commonwealth-179	157	4	a	a	DET
commonwealth-179	157	5	snapshot	snapshot	NOUN
commonwealth-179	157	6	of	of	ADP
commonwealth-179	157	7	the	the	DET
commonwealth-179	157	8	industrial	industrial	ADJ
commonwealth-179	157	9	market	market	NOUN
commonwealth-179	157	10	.	.	PUNCT
commonwealth-179	158	1	we	we	PRON
commonwealth-179	158	2	see	see	VERB
commonwealth-179	158	3	that	that	SCONJ
commonwealth-179	158	4	philadelphia	philadelphia	PROPN
commonwealth-179	158	5	is	be	AUX
commonwealth-179	158	6	not	not	PART
commonwealth-179	158	7	a	a	DET
commonwealth-179	158	8	prominent	prominent	ADJ
commonwealth-179	158	9	part	part	NOUN
commonwealth-179	158	10	of	of	ADP
commonwealth-179	158	11	the	the	DET
commonwealth-179	158	12	industrial	industrial	ADJ
commonwealth-179	158	13	market	market	NOUN
commonwealth-179	158	14	,	,	PUNCT
commonwealth-179	158	15	with	with	ADP
commonwealth-179	158	16	92	92	NUM
commonwealth-179	158	17	million	million	NUM
commonwealth-179	158	18	square	square	ADJ
commonwealth-179	158	19	feet	foot	NOUN
commonwealth-179	158	20	,	,	PUNCT
commonwealth-179	158	21	just	just	ADV
commonwealth-179	158	22	19	19	NUM
commonwealth-179	158	23	%	%	NOUN
commonwealth-179	158	24	of	of	ADP
commonwealth-179	158	25	the	the	DET
commonwealth-179	158	26	total	total	ADJ
commonwealth-179	158	27	space	space	NOUN
commonwealth-179	158	28	in	in	ADP
commonwealth-179	158	29	the	the	DET
commonwealth-179	158	30	metropolitan	metropolitan	ADJ
commonwealth-179	158	31	region	region	NOUN
commonwealth-179	158	32	.	.	PUNCT
commonwealth-179	159	1	the	the	DET
commonwealth-179	159	2	vacancy	vacancy	NOUN
commonwealth-179	159	3	rate	rate	NOUN
commonwealth-179	159	4	in	in	ADP
commonwealth-179	159	5	the	the	DET
commonwealth-179	159	6	city	city	NOUN
commonwealth-179	159	7	is	be	AUX
commonwealth-179	159	8	higher	high	ADJ
commonwealth-179	159	9	than	than	ADP
commonwealth-179	159	10	the	the	DET
commonwealth-179	159	11	average	average	NOUN
commonwealth-179	159	12	for	for	ADP
commonwealth-179	159	13	the	the	DET
commonwealth-179	159	14	metro	metro	PROPN
commonwealth-179	159	15	area	area	NOUN
commonwealth-179	159	16	,	,	PUNCT
commonwealth-179	159	17	and	and	CCONJ
commonwealth-179	159	18	quite	quite	DET
commonwealth-179	159	19	a	a	DET
commonwealth-179	159	20	bit	bit	NOUN
commonwealth-179	159	21	higher	high	ADJ
commonwealth-179	159	22	than	than	ADP
commonwealth-179	159	23	the	the	DET
commonwealth-179	159	24	vacancy	vacancy	NOUN
commonwealth-179	159	25	rate	rate	NOUN
commonwealth-179	159	26	in	in	ADP
commonwealth-179	159	27	the	the	DET
commonwealth-179	159	28	industrial	industrial	ADJ
commonwealth-179	159	29	market	market	NOUN
commonwealth-179	159	30	in	in	ADP
commonwealth-179	159	31	the	the	DET
commonwealth-179	159	32	region	region	NOUN
commonwealth-179	159	33	’s	’s	PART
commonwealth-179	159	34	suburbs	suburb	NOUN
commonwealth-179	159	35	in	in	ADP
commonwealth-179	159	36	table	table	NOUN
commonwealth-179	159	37	5	5	NUM
commonwealth-179	159	38	.	.	PUNCT
commonwealth-179	160	1	the	the	DET
commonwealth-179	160	2	office	office	NOUN
commonwealth-179	160	3	market	market	NOUN
commonwealth-179	160	4	in	in	ADP
commonwealth-179	160	5	philadelphia	philadelphia	PROPN
commonwealth-179	160	6	and	and	CCONJ
commonwealth-179	160	7	suburbs	suburb	NOUN
commonwealth-179	160	8	location	location	NOUN
commonwealth-179	160	9	total	total	ADJ
commonwealth-179	160	10	square	square	ADJ
commonwealth-179	160	11	feet	foot	NOUN
commonwealth-179	160	12	(	(	PUNCT
commonwealth-179	160	13	msf	msf	NOUN
commonwealth-179	160	14	)	)	PUNCT
commonwealth-179	160	15	vacancy	vacancy	NOUN
commonwealth-179	160	16	rate	rate	NOUN
commonwealth-179	160	17	(	(	PUNCT
commonwealth-179	160	18	%	%	INTJ
commonwealth-179	160	19	)	)	PUNCT
commonwealth-179	160	20	asking	ask	VERB
commonwealth-179	160	21	rent	rent	NOUN
commonwealth-179	160	22	(	(	PUNCT
commonwealth-179	160	23	$	$	SYM
commonwealth-179	160	24	per	per	ADP
commonwealth-179	160	25	sf	sf	NOUN
commonwealth-179	160	26	per	per	ADP
commonwealth-179	160	27	year	year	NOUN
commonwealth-179	160	28	)	)	PUNCT
commonwealth-179	160	29	class	class	NOUN
commonwealth-179	160	30	a	a	DET
commonwealth-179	160	31	square	square	ADJ
commonwealth-179	160	32	feet	foot	NOUN
commonwealth-179	160	33	(	(	PUNCT
commonwealth-179	160	34	msf	msf	NOUN
commonwealth-179	160	35	)	)	PUNCT
commonwealth-179	160	36	vacancy	vacancy	NOUN
commonwealth-179	160	37	rate	rate	NOUN
commonwealth-179	160	38	(	(	PUNCT
commonwealth-179	160	39	%	%	INTJ
commonwealth-179	160	40	)	)	PUNCT
commonwealth-179	160	41	asking	ask	VERB
commonwealth-179	160	42	rent	rent	NOUN
commonwealth-179	160	43	(	(	PUNCT
commonwealth-179	160	44	$	$	SYM
commonwealth-179	160	45	per	per	ADP
commonwealth-179	160	46	sf	sf	NOUN
commonwealth-179	160	47	per	per	ADP
commonwealth-179	160	48	year	year	NOUN
commonwealth-179	160	49	)	)	PUNCT
commonwealth-179	160	50	philadelphia	philadelphia	PROPN
commonwealth-179	160	51	47.1	47.1	NUM
commonwealth-179	160	52	11.9	11.9	NUM
commonwealth-179	160	53	27.53	27.53	NUM
commonwealth-179	160	54	29.4	29.4	NUM
commonwealth-179	160	55	11.8	11.8	NUM
commonwealth-179	160	56	29.65	29.65	NUM
commonwealth-179	160	57	suburbs	suburb	NOUN
commonwealth-179	160	58	in	in	ADP
commonwealth-179	160	59	pa	pa	PROPN
commonwealth-179	160	60	54.6	54.6	NUM
commonwealth-179	160	61	18.9	18.9	NUM
commonwealth-179	160	62	24.71	24.71	NUM
commonwealth-179	160	63	39.4	39.4	NUM
commonwealth-179	160	64	16.7	16.7	NUM
commonwealth-179	160	65	25.74	25.74	NUM
commonwealth-179	160	66	delaware	delaware	PROPN
commonwealth-179	160	67	13.5	13.5	NUM
commonwealth-179	160	68	16.7	16.7	NUM
commonwealth-179	160	69	23.50	23.50	NUM
commonwealth-179	160	70	10.2	10.2	NUM
commonwealth-179	160	71	12.3	12.3	NUM
commonwealth-179	160	72	25.91	25.91	NUM
commonwealth-179	160	73	s.	s.	PROPN
commonwealth-179	160	74	new	new	PROPN
commonwealth-179	160	75	jersey	jersey	PROPN
commonwealth-179	160	76	15.5	15.5	NUM
commonwealth-179	160	77	17.9	17.9	NUM
commonwealth-179	160	78	20.62	20.62	NUM
commonwealth-179	160	79	7.2	7.2	NUM
commonwealth-179	160	80	16.6	16.6	NUM
commonwealth-179	160	81	21.65	21.65	NUM
commonwealth-179	160	82	total	total	NOUN
commonwealth-179	160	83	130.7	130.7	NUM
commonwealth-179	160	84	16.1	16.1	NUM
commonwealth-179	160	85	24.67	24.67	NUM
commonwealth-179	160	86	86.2	86.2	NUM
commonwealth-179	160	87	14.5	14.5	NUM
commonwealth-179	160	88	26.29	26.29	NUM
commonwealth-179	160	89	source	source	NOUN
commonwealth-179	160	90	:	:	PUNCT
commonwealth-179	160	91	savills	savills	PROPN
commonwealth-179	160	92	studley	studley	PROPN
commonwealth-179	160	93	(	(	PUNCT
commonwealth-179	160	94	2015b	2015b	NUM
commonwealth-179	160	95	)	)	PUNCT
commonwealth-179	160	96	.	.	PUNCT
commonwealth-179	161	1	table	table	NOUN
commonwealth-179	161	2	6	6	NUM
commonwealth-179	161	3	.	.	PUNCT
commonwealth-179	162	1	industrial	industrial	ADJ
commonwealth-179	162	2	real	real	ADJ
commonwealth-179	162	3	estate	estate	NOUN
commonwealth-179	162	4	in	in	ADP
commonwealth-179	162	5	philadelphia	philadelphia	PROPN
commonwealth-179	162	6	and	and	CCONJ
commonwealth-179	162	7	suburbs	suburb	NOUN
commonwealth-179	162	8	location	location	NOUN
commonwealth-179	162	9	total	total	ADJ
commonwealth-179	162	10	square	square	ADJ
commonwealth-179	162	11	feet	foot	NOUN
commonwealth-179	162	12	(	(	PUNCT
commonwealth-179	162	13	msf	msf	NOUN
commonwealth-179	162	14	)	)	PUNCT
commonwealth-179	162	15	vacancy	vacancy	NOUN
commonwealth-179	162	16	rate	rate	NOUN
commonwealth-179	162	17	(	(	PUNCT
commonwealth-179	162	18	%	%	INTJ
commonwealth-179	162	19	)	)	PUNCT
commonwealth-179	162	20	asking	ask	VERB
commonwealth-179	162	21	rent	rent	NOUN
commonwealth-179	162	22	(	(	PUNCT
commonwealth-179	162	23	$	$	SYM
commonwealth-179	162	24	)	)	PUNCT
commonwealth-179	162	25	(	(	PUNCT
commonwealth-179	162	26	triple	triple	ADJ
commonwealth-179	162	27	net	net	NOUN
commonwealth-179	162	28	)	)	PUNCT
commonwealth-179	162	29	philadelphia	philadelphia	PROPN
commonwealth-179	162	30	92.4	92.4	NUM
commonwealth-179	162	31	10.5	10.5	NUM
commonwealth-179	162	32	4.04	4.04	NUM
commonwealth-179	162	33	flex	flex	ADJ
commonwealth-179	162	34	space	space	NOUN
commonwealth-179	162	35	4.4	4.4	NUM
commonwealth-179	162	36	n.a	n.a	PROPN
commonwealth-179	162	37	.	.	PROPN
commonwealth-179	162	38	9.20	9.20	NUM
commonwealth-179	162	39	warehouse	warehouse	NOUN
commonwealth-179	162	40	/	/	SYM
commonwealth-179	162	41	manufacturing	manufacturing	NOUN
commonwealth-179	163	1	88.0	88.0	NUM
commonwealth-179	163	2	n.a	n.a	PROPN
commonwealth-179	163	3	.	.	PROPN
commonwealth-179	163	4	3.78	3.78	NUM
commonwealth-179	163	5	suburbs	suburb	NOUN
commonwealth-179	163	6	in	in	ADP
commonwealth-179	163	7	pa	pa	PROPN
commonwealth-179	163	8	275.3	275.3	NUM
commonwealth-179	163	9	7.2	7.2	NUM
commonwealth-179	163	10	5.42	5.42	NUM
commonwealth-179	163	11	delaware	delaware	PROPN
commonwealth-179	163	12	28.5	28.5	NUM
commonwealth-179	163	13	20.6	20.6	NUM
commonwealth-179	163	14	4.58	4.58	NUM
commonwealth-179	163	15	s.	s.	PROPN
commonwealth-179	163	16	new	new	PROPN
commonwealth-179	163	17	jersey	jersey	PROPN
commonwealth-179	163	18	97.8	97.8	NUM
commonwealth-179	163	19	9.2	9.2	NUM
commonwealth-179	163	20	4.20	4.20	NUM
commonwealth-179	163	21	total	total	NOUN
commonwealth-179	163	22	494.0	494.0	NUM
commonwealth-179	163	23	9.0	9.0	NUM
commonwealth-179	163	24	4.85	4.85	NUM
commonwealth-179	163	25	source	source	NOUN
commonwealth-179	163	26	:	:	PUNCT
commonwealth-179	163	27	newmark	newmark	PROPN
commonwealth-179	163	28	knight	knight	PROPN
commonwealth-179	163	29	frank	frank	PROPN
commonwealth-179	163	30	(	(	PUNCT
commonwealth-179	163	31	2015	2015	NUM
commonwealth-179	163	32	)	)	PUNCT
commonwealth-179	163	33	.	.	PUNCT
commonwealth-179	164	1	50	50	NUM
commonwealth-179	164	2	jeffrey	jeffrey	PROPN
commonwealth-179	164	3	carroll	carroll	PROPN
commonwealth-179	164	4	and	and	CCONJ
commonwealth-179	164	5	john	john	PROPN
commonwealth-179	164	6	f.	f.	PROPN
commonwealth-179	164	7	mcdonald	mcdonald	PROPN
commonwealth-179	164	8	pennsylvania	pennsylvania	PROPN
commonwealth-179	164	9	.	.	PUNCT
commonwealth-179	165	1	furthermore	furthermore	ADV
commonwealth-179	165	2	,	,	PUNCT
commonwealth-179	165	3	asking	ask	VERB
commonwealth-179	165	4	rents	rent	NOUN
commonwealth-179	165	5	in	in	ADP
commonwealth-179	165	6	the	the	DET
commonwealth-179	165	7	city	city	NOUN
commonwealth-179	165	8	are	be	AUX
commonwealth-179	165	9	lower	low	ADJ
commonwealth-179	165	10	than	than	ADP
commonwealth-179	165	11	all	all	DET
commonwealth-179	165	12	the	the	DET
commonwealth-179	165	13	suburban	suburban	ADJ
commonwealth-179	165	14	markets	market	NOUN
commonwealth-179	165	15	.	.	PUNCT
commonwealth-179	166	1	the	the	DET
commonwealth-179	166	2	industrial	industrial	ADJ
commonwealth-179	166	3	market	market	NOUN
commonwealth-179	166	4	is	be	AUX
commonwealth-179	166	5	divided	divide	VERB
commonwealth-179	166	6	into	into	ADP
commonwealth-179	166	7	three	three	NUM
commonwealth-179	166	8	parts	part	NOUN
commonwealth-179	166	9	:	:	PUNCT
commonwealth-179	166	10	warehouse	warehouse	NOUN
commonwealth-179	166	11	space	space	NOUN
commonwealth-179	166	12	,	,	PUNCT
commonwealth-179	166	13	manufacturing	manufacturing	NOUN
commonwealth-179	166	14	space	space	NOUN
commonwealth-179	166	15	,	,	PUNCT
commonwealth-179	166	16	and	and	CCONJ
commonwealth-179	166	17	higher	high	ADJ
commonwealth-179	166	18	-	-	PUNCT
commonwealth-179	166	19	quality	quality	NOUN
commonwealth-179	166	20	“	"	PUNCT
commonwealth-179	166	21	flex	flex	ADJ
commonwealth-179	166	22	”	"	PUNCT
commonwealth-179	166	23	space	space	NOUN
commonwealth-179	166	24	that	that	PRON
commonwealth-179	166	25	includes	include	VERB
commonwealth-179	166	26	more	more	ADJ
commonwealth-179	166	27	than	than	ADP
commonwealth-179	166	28	a	a	DET
commonwealth-179	166	29	minimal	minimal	ADJ
commonwealth-179	166	30	amount	amount	NOUN
commonwealth-179	166	31	of	of	ADP
commonwealth-179	166	32	office	office	NOUN
commonwealth-179	166	33	space	space	NOUN
commonwealth-179	166	34	.	.	PUNCT
commonwealth-179	167	1	however	however	ADV
commonwealth-179	167	2	,	,	PUNCT
commonwealth-179	167	3	f	f	PROPN
commonwealth-179	167	4	lex	lex	PROPN
commonwealth-179	167	5	space	space	NOUN
commonwealth-179	167	6	is	be	AUX
commonwealth-179	167	7	a	a	DET
commonwealth-179	167	8	very	very	ADV
commonwealth-179	167	9	small	small	ADJ
commonwealth-179	167	10	portion	portion	NOUN
commonwealth-179	167	11	of	of	ADP
commonwealth-179	167	12	industrial	industrial	ADJ
commonwealth-179	167	13	supply	supply	NOUN
commonwealth-179	167	14	in	in	ADP
commonwealth-179	167	15	the	the	DET
commonwealth-179	167	16	city	city	NOUN
commonwealth-179	167	17	.	.	PUNCT
commonwealth-179	168	1	triple	triple	ADJ
commonwealth-179	168	2	net	net	ADJ
commonwealth-179	168	3	asking	ask	VERB
commonwealth-179	168	4	rent	rent	NOUN
commonwealth-179	168	5	is	be	AUX
commonwealth-179	168	6	$	$	SYM
commonwealth-179	168	7	4.04	4.04	NUM
commonwealth-179	168	8	per	per	ADP
commonwealth-179	168	9	square	square	ADJ
commonwealth-179	168	10	foot	foot	NOUN
commonwealth-179	168	11	,	,	PUNCT
commonwealth-179	168	12	so	so	ADV
commonwealth-179	168	13	landlord	landlord	ADJ
commonwealth-179	168	14	effective	effective	ADJ
commonwealth-179	168	15	rent	rent	NOUN
commonwealth-179	168	16	may	may	AUX
commonwealth-179	168	17	be	be	AUX
commonwealth-179	168	18	about	about	ADP
commonwealth-179	168	19	$	$	SYM
commonwealth-179	168	20	3.50	3.50	NUM
commonwealth-179	168	21	per	per	ADP
commonwealth-179	168	22	square	square	ADJ
commonwealth-179	168	23	foot	foot	NOUN
commonwealth-179	168	24	.	.	PUNCT
commonwealth-179	169	1	according	accord	VERB
commonwealth-179	169	2	to	to	ADP
commonwealth-179	169	3	cbre	cbre	NOUN
commonwealth-179	169	4	(	(	PUNCT
commonwealth-179	169	5	2016	2016	NUM
commonwealth-179	169	6	)	)	PUNCT
commonwealth-179	169	7	,	,	PUNCT
commonwealth-179	169	8	the	the	DET
commonwealth-179	169	9	overall	overall	ADJ
commonwealth-179	169	10	capitalization	capitalization	NOUN
commonwealth-179	169	11	rate	rate	NOUN
commonwealth-179	169	12	for	for	ADP
commonwealth-179	169	13	industrial	industrial	ADJ
commonwealth-179	169	14	space	space	NOUN
commonwealth-179	169	15	in	in	ADP
commonwealth-179	169	16	philadelphia	philadelphia	PROPN
commonwealth-179	169	17	is	be	AUX
commonwealth-179	169	18	6.5	6.5	NUM
commonwealth-179	169	19	%	%	NOUN
commonwealth-179	169	20	,	,	PUNCT
commonwealth-179	169	21	which	which	PRON
commonwealth-179	169	22	would	would	AUX
commonwealth-179	169	23	yield	yield	VERB
commonwealth-179	169	24	a	a	DET
commonwealth-179	169	25	value	value	NOUN
commonwealth-179	169	26	of	of	ADP
commonwealth-179	169	27	$	$	SYM
commonwealth-179	169	28	54	54	NUM
commonwealth-179	169	29	per	per	ADP
commonwealth-179	169	30	square	square	ADJ
commonwealth-179	169	31	foot	foot	NOUN
commonwealth-179	169	32	.	.	PUNCT
commonwealth-179	170	1	this	this	DET
commonwealth-179	170	2	estimate	estimate	NOUN
commonwealth-179	170	3	of	of	ADP
commonwealth-179	170	4	value	value	NOUN
commonwealth-179	170	5	means	mean	VERB
commonwealth-179	170	6	that	that	SCONJ
commonwealth-179	170	7	the	the	DET
commonwealth-179	170	8	stock	stock	NOUN
commonwealth-179	170	9	of	of	ADP
commonwealth-179	170	10	industrial	industrial	ADJ
commonwealth-179	170	11	space	space	NOUN
commonwealth-179	170	12	in	in	ADP
commonwealth-179	170	13	the	the	DET
commonwealth-179	170	14	city	city	NOUN
commonwealth-179	170	15	is	be	AUX
commonwealth-179	170	16	worth	worth	ADJ
commonwealth-179	170	17	about	about	ADP
commonwealth-179	170	18	$	$	SYM
commonwealth-179	170	19	5	5	NUM
commonwealth-179	170	20	billion	billion	NUM
commonwealth-179	170	21	.	.	PUNCT
commonwealth-179	171	1	the	the	DET
commonwealth-179	171	2	hotel	hotel	NOUN
commonwealth-179	171	3	market	market	NOUN
commonwealth-179	171	4	in	in	ADP
commonwealth-179	171	5	philadelphia	philadelphia	PROPN
commonwealth-179	171	6	as	as	ADP
commonwealth-179	171	7	of	of	ADP
commonwealth-179	171	8	2014	2014	NUM
commonwealth-179	171	9	includes	include	VERB
commonwealth-179	171	10	43	43	NUM
commonwealth-179	171	11	hotels	hotel	NOUN
commonwealth-179	171	12	in	in	ADP
commonwealth-179	171	13	center	center	ADJ
commonwealth-179	171	14	city	city	NOUN
commonwealth-179	171	15	with	with	ADP
commonwealth-179	171	16	11,210	11,210	NUM
commonwealth-179	171	17	rooms	room	NOUN
commonwealth-179	171	18	.	.	PUNCT
commonwealth-179	172	1	center	center	NOUN
commonwealth-179	172	2	city	city	NOUN
commonwealth-179	172	3	district	district	NOUN
commonwealth-179	172	4	(	(	PUNCT
commonwealth-179	172	5	2015	2015	NUM
commonwealth-179	172	6	)	)	PUNCT
commonwealth-179	172	7	reports	report	VERB
commonwealth-179	172	8	an	an	DET
commonwealth-179	172	9	average	average	ADJ
commonwealth-179	172	10	daily	daily	ADJ
commonwealth-179	172	11	rate	rate	NOUN
commonwealth-179	172	12	of	of	ADP
commonwealth-179	172	13	$	$	SYM
commonwealth-179	172	14	173	173	NUM
commonwealth-179	172	15	per	per	ADP
commonwealth-179	172	16	occupied	occupy	VERB
commonwealth-179	172	17	room	room	NOUN
commonwealth-179	172	18	with	with	ADP
commonwealth-179	172	19	occupancy	occupancy	NOUN
commonwealth-179	172	20	of	of	ADP
commonwealth-179	172	21	75.5	75.5	NUM
commonwealth-179	172	22	%	%	NOUN
commonwealth-179	172	23	,	,	PUNCT
commonwealth-179	172	24	which	which	PRON
commonwealth-179	172	25	means	mean	VERB
commonwealth-179	172	26	revenue	revenue	NOUN
commonwealth-179	172	27	per	per	ADP
commonwealth-179	172	28	available	available	ADJ
commonwealth-179	172	29	room	room	NOUN
commonwealth-179	172	30	of	of	ADP
commonwealth-179	172	31	$	$	SYM
commonwealth-179	172	32	131	131	NUM
commonwealth-179	172	33	and	and	CCONJ
commonwealth-179	172	34	total	total	ADJ
commonwealth-179	172	35	revenue	revenue	NOUN
commonwealth-179	172	36	of	of	ADP
commonwealth-179	172	37	$	$	SYM
commonwealth-179	172	38	1.47	1.47	NUM
commonwealth-179	172	39	million	million	NUM
commonwealth-179	172	40	per	per	ADP
commonwealth-179	172	41	day	day	NOUN
commonwealth-179	172	42	for	for	ADP
commonwealth-179	172	43	the	the	DET
commonwealth-179	172	44	center	center	ADJ
commonwealth-179	172	45	city	city	NOUN
commonwealth-179	172	46	hotels	hotel	NOUN
commonwealth-179	172	47	(	(	PUNCT
commonwealth-179	172	48	$	$	SYM
commonwealth-179	172	49	536	536	NUM
commonwealth-179	172	50	million	million	NUM
commonwealth-179	172	51	for	for	ADP
commonwealth-179	172	52	the	the	DET
commonwealth-179	172	53	year	year	NOUN
commonwealth-179	172	54	)	)	PUNCT
commonwealth-179	172	55	.	.	PUNCT
commonwealth-179	173	1	other	other	ADJ
commonwealth-179	173	2	hotels	hotel	NOUN
commonwealth-179	173	3	are	be	AUX
commonwealth-179	173	4	located	locate	VERB
commonwealth-179	173	5	near	near	ADP
commonwealth-179	173	6	philadelphia	philadelphia	PROPN
commonwealth-179	173	7	international	international	PROPN
commonwealth-179	173	8	airport	airport	NOUN
commonwealth-179	173	9	.	.	PUNCT
commonwealth-179	174	1	philadelphia	philadelphia	PROPN
commonwealth-179	174	2	has	have	VERB
commonwealth-179	174	3	a	a	DET
commonwealth-179	174	4	large	large	ADJ
commonwealth-179	174	5	retail	retail	ADJ
commonwealth-179	174	6	sector	sector	NOUN
commonwealth-179	174	7	.	.	PUNCT
commonwealth-179	175	1	center	center	NOUN
commonwealth-179	175	2	city	city	NOUN
commonwealth-179	175	3	district	district	NOUN
commonwealth-179	175	4	(	(	PUNCT
commonwealth-179	175	5	2015	2015	NUM
commonwealth-179	175	6	)	)	PUNCT
commonwealth-179	175	7	provides	provide	VERB
commonwealth-179	175	8	data	datum	NOUN
commonwealth-179	175	9	on	on	ADP
commonwealth-179	175	10	retailing	retailing	NOUN
commonwealth-179	175	11	between	between	ADP
commonwealth-179	175	12	girard	girard	PROPN
commonwealth-179	175	13	avenue	avenue	PROPN
commonwealth-179	175	14	and	and	CCONJ
commonwealth-179	175	15	tasker	tasker	PROPN
commonwealth-179	175	16	street	street	PROPN
commonwealth-179	175	17	(	(	PUNCT
commonwealth-179	175	18	as	as	ADP
commonwealth-179	175	19	the	the	DET
commonwealth-179	175	20	respective	respective	ADJ
commonwealth-179	175	21	north	north	NOUN
commonwealth-179	175	22	and	and	CCONJ
commonwealth-179	175	23	south	south	ADJ
commonwealth-179	175	24	boundaries	boundary	NOUN
commonwealth-179	175	25	)	)	PUNCT
commonwealth-179	175	26	and	and	CCONJ
commonwealth-179	175	27	from	from	ADP
commonwealth-179	175	28	the	the	DET
commonwealth-179	175	29	delaware	delaware	PROPN
commonwealth-179	175	30	river	river	PROPN
commonwealth-179	175	31	to	to	ADP
commonwealth-179	175	32	the	the	DET
commonwealth-179	175	33	schuylkill	schuylkill	PROPN
commonwealth-179	175	34	river	river	PROPN
commonwealth-179	175	35	(	(	PUNCT
commonwealth-179	175	36	as	as	ADP
commonwealth-179	175	37	the	the	DET
commonwealth-179	175	38	respective	respective	PROPN
commonwealth-179	175	39	east	east	PROPN
commonwealth-179	175	40	and	and	CCONJ
commonwealth-179	175	41	west	west	ADJ
commonwealth-179	175	42	boundaries	boundary	NOUN
commonwealth-179	175	43	)	)	PUNCT
commonwealth-179	175	44	.	.	PUNCT
commonwealth-179	176	1	in	in	ADP
commonwealth-179	176	2	2014	2014	NUM
commonwealth-179	176	3	,	,	PUNCT
commonwealth-179	176	4	there	there	PRON
commonwealth-179	176	5	were	be	VERB
commonwealth-179	176	6	3,193	3,193	NUM
commonwealth-179	176	7	store	store	NOUN
commonwealth-179	176	8	fronts	front	NOUN
commonwealth-179	176	9	consisting	consist	VERB
commonwealth-179	176	10	of	of	ADP
commonwealth-179	176	11	1,080	1,080	NUM
commonwealth-179	176	12	retail	retail	ADJ
commonwealth-179	176	13	stores	store	NOUN
commonwealth-179	176	14	,	,	PUNCT
commonwealth-179	176	15	958	958	NUM
commonwealth-179	176	16	restaurant	restaurant	NOUN
commonwealth-179	176	17	and	and	CCONJ
commonwealth-179	176	18	food	food	NOUN
commonwealth-179	176	19	and	and	CCONJ
commonwealth-179	176	20	drink	drink	VERB
commonwealth-179	176	21	establishments	establishment	NOUN
commonwealth-179	176	22	,	,	PUNCT
commonwealth-179	176	23	and	and	CCONJ
commonwealth-179	176	24	1,155	1,155	NUM
commonwealth-179	176	25	service	service	NOUN
commonwealth-179	176	26	businesses	business	NOUN
commonwealth-179	176	27	.	.	PUNCT
commonwealth-179	177	1	a	a	DET
commonwealth-179	177	2	detailed	detailed	ADJ
commonwealth-179	177	3	report	report	NOUN
commonwealth-179	177	4	for	for	ADP
commonwealth-179	177	5	the	the	DET
commonwealth-179	177	6	market	market	NOUN
commonwealth-179	177	7	east	east	PROPN
commonwealth-179	177	8	retail	retail	PROPN
commonwealth-179	177	9	submarket	submarket	NOUN
commonwealth-179	177	10	for	for	ADP
commonwealth-179	177	11	2014	2014	NUM
commonwealth-179	177	12	by	by	ADP
commonwealth-179	177	13	costar	costar	NOUN
commonwealth-179	177	14	(	(	PUNCT
commonwealth-179	177	15	2015	2015	NUM
commonwealth-179	177	16	)	)	PUNCT
commonwealth-179	177	17	shows	show	VERB
commonwealth-179	177	18	an	an	DET
commonwealth-179	177	19	inventory	inventory	NOUN
commonwealth-179	177	20	of	of	ADP
commonwealth-179	177	21	482	482	NUM
commonwealth-179	177	22	buildings	building	NOUN
commonwealth-179	177	23	with	with	ADP
commonwealth-179	177	24	4.36	4.36	NUM
commonwealth-179	177	25	million	million	NUM
commonwealth-179	177	26	square	square	ADJ
commonwealth-179	177	27	feet	foot	NOUN
commonwealth-179	177	28	,	,	PUNCT
commonwealth-179	177	29	a	a	DET
commonwealth-179	177	30	vacancy	vacancy	NOUN
commonwealth-179	177	31	rate	rate	NOUN
commonwealth-179	177	32	of	of	ADP
commonwealth-179	177	33	only	only	ADV
commonwealth-179	177	34	5.5	5.5	NUM
commonwealth-179	177	35	%	%	NOUN
commonwealth-179	177	36	,	,	PUNCT
commonwealth-179	177	37	and	and	CCONJ
commonwealth-179	177	38	average	average	ADJ
commonwealth-179	177	39	asking	ask	VERB
commonwealth-179	177	40	rent	rent	NOUN
commonwealth-179	177	41	of	of	ADP
commonwealth-179	177	42	$	$	SYM
commonwealth-179	177	43	23.81	23.81	NUM
commonwealth-179	177	44	per	per	ADP
commonwealth-179	177	45	square	square	ADJ
commonwealth-179	177	46	foot	foot	NOUN
commonwealth-179	177	47	per	per	ADP
commonwealth-179	177	48	year	year	NOUN
commonwealth-179	177	49	.	.	PUNCT
commonwealth-179	178	1	rent	rent	NOUN
commonwealth-179	178	2	along	along	ADP
commonwealth-179	178	3	walnut	walnut	ADJ
commonwealth-179	178	4	street	street	NOUN
commonwealth-179	178	5	is	be	AUX
commonwealth-179	178	6	reported	report	VERB
commonwealth-179	178	7	to	to	PART
commonwealth-179	178	8	be	be	AUX
commonwealth-179	178	9	as	as	ADV
commonwealth-179	178	10	high	high	ADJ
commonwealth-179	178	11	as	as	ADP
commonwealth-179	178	12	$	$	SYM
commonwealth-179	178	13	225	225	NUM
commonwealth-179	178	14	per	per	ADP
commonwealth-179	178	15	square	square	ADJ
commonwealth-179	178	16	foot	foot	NOUN
commonwealth-179	178	17	per	per	ADP
commonwealth-179	178	18	year	year	NOUN
commonwealth-179	178	19	.	.	PUNCT
commonwealth-179	179	1	several	several	ADJ
commonwealth-179	179	2	big	big	ADJ
commonwealth-179	179	3	-	-	PUNCT
commonwealth-179	179	4	box	box	NOUN
commonwealth-179	179	5	stores	store	NOUN
commonwealth-179	179	6	and	and	CCONJ
commonwealth-179	179	7	other	other	ADJ
commonwealth-179	179	8	retail	retail	ADJ
commonwealth-179	179	9	establishments	establishment	NOUN
commonwealth-179	179	10	are	be	AUX
commonwealth-179	179	11	found	find	VERB
commonwealth-179	179	12	along	along	ADP
commonwealth-179	179	13	columbus	columbus	PROPN
commonwealth-179	179	14	boulevard	boulevard	NOUN
commonwealth-179	179	15	next	next	ADV
commonwealth-179	179	16	to	to	ADP
commonwealth-179	179	17	the	the	DET
commonwealth-179	179	18	delaware	delaware	PROPN
commonwealth-179	179	19	river	river	PROPN
commonwealth-179	179	20	as	as	ADV
commonwealth-179	179	21	well	well	ADV
commonwealth-179	179	22	.	.	PUNCT
commonwealth-179	180	1	considering	consider	VERB
commonwealth-179	180	2	tax	tax	NOUN
commonwealth-179	180	3	reform	reform	NOUN
commonwealth-179	180	4	proposals	proposal	NOUN
commonwealth-179	180	5	in	in	ADP
commonwealth-179	180	6	the	the	DET
commonwealth-179	180	7	growth	growth	NOUN
commonwealth-179	180	8	coalition	coalition	NOUN
commonwealth-179	180	9	“	"	PUNCT
commonwealth-179	180	10	levy	levy	NOUN
commonwealth-179	180	11	-	-	PUNCT
commonwealth-179	180	12	sweeney	sweeney	NOUN
commonwealth-179	180	13	”	"	PUNCT
commonwealth-179	180	14	plan	plan	NOUN
commonwealth-179	180	15	the	the	DET
commonwealth-179	180	16	econsult	econsult	NOUN
commonwealth-179	180	17	solutions	solution	NOUN
commonwealth-179	180	18	(	(	PUNCT
commonwealth-179	180	19	2015	2015	NUM
commonwealth-179	180	20	)	)	PUNCT
commonwealth-179	180	21	report	report	NOUN
commonwealth-179	180	22	includes	include	VERB
commonwealth-179	180	23	projections	projection	NOUN
commonwealth-179	180	24	out	out	ADP
commonwealth-179	180	25	to	to	ADP
commonwealth-179	180	26	2026	2026	NUM
commonwealth-179	180	27	for	for	ADP
commonwealth-179	180	28	the	the	DET
commonwealth-179	180	29	city	city	NOUN
commonwealth-179	180	30	only	only	ADV
commonwealth-179	180	31	(	(	PUNCT
commonwealth-179	180	32	not	not	PART
commonwealth-179	180	33	including	include	VERB
commonwealth-179	180	34	the	the	DET
commonwealth-179	180	35	school	school	NOUN
commonwealth-179	180	36	district	district	NOUN
commonwealth-179	180	37	)	)	PUNCT
commonwealth-179	180	38	under	under	ADP
commonwealth-179	180	39	two	two	NUM
commonwealth-179	180	40	“	"	PUNCT
commonwealth-179	180	41	dynamic	dynamic	ADJ
commonwealth-179	180	42	”	"	PUNCT
commonwealth-179	180	43	scenarios	scenario	NOUN
commonwealth-179	180	44	:	:	PUNCT
commonwealth-179	180	45	one	one	NUM
commonwealth-179	180	46	with	with	ADP
commonwealth-179	180	47	the	the	DET
commonwealth-179	180	48	smaller	small	ADJ
commonwealth-179	180	49	changes	change	NOUN
commonwealth-179	180	50	in	in	ADP
commonwealth-179	180	51	tax	tax	NOUN
commonwealth-179	180	52	rates	rate	NOUN
commonwealth-179	180	53	and	and	CCONJ
commonwealth-179	180	54	one	one	NUM
commonwealth-179	180	55	with	with	ADP
commonwealth-179	180	56	the	the	DET
commonwealth-179	180	57	larger	large	ADJ
commonwealth-179	180	58	changes	change	NOUN
commonwealth-179	180	59	in	in	ADP
commonwealth-179	180	60	tax	tax	NOUN
commonwealth-179	180	61	rates	rate	NOUN
commonwealth-179	180	62	that	that	PRON
commonwealth-179	180	63	includes	include	VERB
commonwealth-179	180	64	the	the	DET
commonwealth-179	180	65	increase	increase	NOUN
commonwealth-179	180	66	in	in	ADP
commonwealth-179	180	67	the	the	DET
commonwealth-179	180	68	property	property	NOUN
commonwealth-179	180	69	tax	tax	NOUN
commonwealth-179	180	70	.	.	PUNCT
commonwealth-179	181	1	table	table	NOUN
commonwealth-179	181	2	7	7	NUM
commonwealth-179	181	3	shows	show	VERB
commonwealth-179	181	4	a	a	DET
commonwealth-179	181	5	summary	summary	NOUN
commonwealth-179	181	6	of	of	ADP
commonwealth-179	181	7	the	the	DET
commonwealth-179	181	8	projections	projection	NOUN
commonwealth-179	181	9	.	.	PUNCT
commonwealth-179	182	1	we	we	PRON
commonwealth-179	182	2	review	review	VERB
commonwealth-179	182	3	those	those	DET
commonwealth-179	182	4	projections	projection	NOUN
commonwealth-179	182	5	by	by	ADP
commonwealth-179	182	6	comparing	compare	VERB
commonwealth-179	182	7	the	the	DET
commonwealth-179	182	8	two	two	NUM
commonwealth-179	182	9	scenarios	scenario	NOUN
commonwealth-179	182	10	with	with	ADP
commonwealth-179	182	11	the	the	DET
commonwealth-179	182	12	aim	aim	NOUN
commonwealth-179	182	13	of	of	ADP
commonwealth-179	182	14	understanding	understand	VERB
commonwealth-179	182	15	the	the	DET
commonwealth-179	182	16	long	long	ADV
commonwealth-179	182	17	-	-	PUNCT
commonwealth-179	182	18	run	run	NOUN
commonwealth-179	182	19	effects	effect	NOUN
commonwealth-179	182	20	of	of	ADP
commonwealth-179	182	21	the	the	DET
commonwealth-179	182	22	property	property	NOUN
commonwealth-179	182	23	tax	tax	NOUN
commonwealth-179	182	24	increase	increase	NOUN
commonwealth-179	182	25	.	.	PUNCT
commonwealth-179	183	1	table	table	NOUN
commonwealth-179	183	2	7	7	NUM
commonwealth-179	183	3	.	.	PUNCT
commonwealth-179	183	4	tax	tax	NOUN
commonwealth-179	183	5	revenues	revenue	NOUN
commonwealth-179	183	6	under	under	ADP
commonwealth-179	183	7	two	two	NUM
commonwealth-179	183	8	scenarios	scenario	NOUN
commonwealth-179	183	9	(	(	PUNCT
commonwealth-179	183	10	$	$	SYM
commonwealth-179	183	11	)	)	PUNCT
commonwealth-179	183	12	(	(	PUNCT
commonwealth-179	183	13	tax	tax	NOUN
commonwealth-179	183	14	revenue	revenue	NOUN
commonwealth-179	183	15	in	in	ADP
commonwealth-179	183	16	millions	million	NOUN
commonwealth-179	183	17	,	,	PUNCT
commonwealth-179	183	18	tax	tax	NOUN
commonwealth-179	183	19	base	base	NOUN
commonwealth-179	183	20	in	in	ADP
commonwealth-179	183	21	billions	billion	NOUN
commonwealth-179	183	22	)	)	PUNCT
commonwealth-179	183	23	smaller	small	ADJ
commonwealth-179	183	24	tax	tax	NOUN
commonwealth-179	183	25	change	change	NOUN
commonwealth-179	183	26	(	(	PUNCT
commonwealth-179	183	27	city	city	NOUN
commonwealth-179	183	28	scenario	scenario	NOUN
commonwealth-179	183	29	)	)	PUNCT
commonwealth-179	183	30	larger	large	ADJ
commonwealth-179	183	31	tax	tax	NOUN
commonwealth-179	183	32	change	change	NOUN
commonwealth-179	183	33	(	(	PUNCT
commonwealth-179	183	34	growth	growth	NOUN
commonwealth-179	183	35	coalition	coalition	NOUN
commonwealth-179	183	36	)	)	PUNCT
commonwealth-179	183	37	year	year	NOUN
commonwealth-179	183	38	2016	2016	NUM
commonwealth-179	183	39	2017	2017	NUM
commonwealth-179	183	40	2021	2021	NUM
commonwealth-179	183	41	2026	2026	NUM
commonwealth-179	183	42	2017	2017	NUM
commonwealth-179	183	43	2021	2021	NUM
commonwealth-179	183	44	2026	2026	NUM
commonwealth-179	183	45	wage	wage	NOUN
commonwealth-179	183	46	tax	tax	NOUN
commonwealth-179	183	47	revenue	revenue	NOUN
commonwealth-179	183	48	,	,	PUNCT
commonwealth-179	183	49	residents	resident	NOUN
commonwealth-179	183	50	1,045	1,045	NUM
commonwealth-179	183	51	1,076	1,076	NUM
commonwealth-179	183	52	1,168	1,168	NUM
commonwealth-179	183	53	1,318	1,318	NUM
commonwealth-179	183	54	1,061	1,061	NUM
commonwealth-179	183	55	1,126	1,126	NUM
commonwealth-179	183	56	1,199	1,199	NUM
commonwealth-179	183	57	tax	tax	NOUN
commonwealth-179	183	58	rate	rate	NOUN
commonwealth-179	183	59	3.91	3.91	NUM
commonwealth-179	183	60	%	%	NOUN
commonwealth-179	183	61	3.90	3.90	NUM
commonwealth-179	183	62	%	%	NOUN
commonwealth-179	183	63	3.70	3.70	NUM
commonwealth-179	183	64	%	%	NOUN
commonwealth-179	183	65	3.52	3.52	NUM
commonwealth-179	183	66	%	%	NOUN
commonwealth-179	183	67	3.82	3.82	NUM
commonwealth-179	183	68	%	%	NOUN
commonwealth-179	183	69	3.455	3.455	NUM
commonwealth-179	183	70	%	%	NOUN
commonwealth-179	183	71	3.0	3.0	NUM
commonwealth-179	183	72	%	%	NOUN
commonwealth-179	183	73	tax	tax	NOUN
commonwealth-179	183	74	base	base	NOUN
commonwealth-179	183	75	26.73	26.73	NUM
commonwealth-179	183	76	27.59	27.59	NUM
commonwealth-179	183	77	23.58	23.58	NUM
commonwealth-179	183	78	37.44	37.44	NUM
commonwealth-179	183	79	27.77	27.77	NUM
commonwealth-179	183	80	32.59	32.59	NUM
commonwealth-179	183	81	39.97	39.97	NUM
commonwealth-179	183	82	wage	wage	NOUN
commonwealth-179	183	83	tax	tax	NOUN
commonwealth-179	183	84	revenue	revenue	NOUN
commonwealth-179	183	85	,	,	PUNCT
commonwealth-179	183	86	nonresidents	nonresident	VERB
commonwealth-179	183	87	697	697	NUM
commonwealth-179	183	88	717	717	NUM
commonwealth-179	183	89	778	778	NUM
commonwealth-179	183	90	879	879	NUM
commonwealth-179	183	91	707	707	NUM
commonwealth-179	183	92	751	751	NUM
commonwealth-179	183	93	799	799	NUM
commonwealth-179	183	94	tax	tax	NOUN
commonwealth-179	183	95	rate	rate	NOUN
commonwealth-179	183	96	3.48	3.48	NUM
commonwealth-179	183	97	%	%	NOUN
commonwealth-179	183	98	3.474	3.474	NUM
commonwealth-179	183	99	%	%	NOUN
commonwealth-179	183	100	3.30	3.30	NUM
commonwealth-179	183	101	%	%	NOUN
commonwealth-179	183	102	3.13	3.13	NUM
commonwealth-179	183	103	%	%	NOUN
commonwealth-179	183	104	3.385	3.385	NUM
commonwealth-179	183	105	%	%	NOUN
commonwealth-179	183	106	2.99	2.99	NUM
commonwealth-179	183	107	%	%	NOUN
commonwealth-179	183	108	2.5	2.5	NUM
commonwealth-179	183	109	%	%	NOUN
commonwealth-179	183	110	tax	tax	NOUN
commonwealth-179	183	111	base	base	NOUN
commonwealth-179	183	112	20.30	20.30	NUM
commonwealth-179	183	113	20.64	20.64	NUM
commonwealth-179	183	114	29.36	29.36	NUM
commonwealth-179	183	115	28.08	28.08	NUM
commonwealth-179	183	116	20.89	20.89	NUM
commonwealth-179	183	117	25.12	25.12	NUM
commonwealth-179	183	118	34.50	34.50	NUM
commonwealth-179	183	119	real	real	ADJ
commonwealth-179	183	120	estate	estate	NOUN
commonwealth-179	183	121	tax	tax	NOUN
commonwealth-179	183	122	revenue	revenue	NOUN
commonwealth-179	183	123	,	,	PUNCT
commonwealth-179	183	124	residential	residential	ADJ
commonwealth-179	183	125	361	361	NUM
commonwealth-179	183	126	366	366	NUM
commonwealth-179	183	127	411	411	NUM
commonwealth-179	183	128	454	454	NUM
commonwealth-179	183	129	369	369	NUM
commonwealth-179	183	130	437	437	NUM
commonwealth-179	183	131	483	483	NUM
commonwealth-179	183	132	tax	tax	NOUN
commonwealth-179	183	133	rate	rate	NOUN
commonwealth-179	183	134	0.63	0.63	NUM
commonwealth-179	183	135	%	%	NOUN
commonwealth-179	183	136	0.63	0.63	NUM
commonwealth-179	183	137	%	%	NOUN
commonwealth-179	183	138	0.63	0.63	NUM
commonwealth-179	183	139	%	%	NOUN
commonwealth-179	183	140	0.63	0.63	NUM
commonwealth-179	183	141	%	%	NOUN
commonwealth-179	183	142	0.63	0.63	NUM
commonwealth-179	183	143	%	%	NOUN
commonwealth-179	183	144	0.63	0.63	NUM
commonwealth-179	183	145	%	%	NOUN
commonwealth-179	183	146	0.63	0.63	NUM
commonwealth-179	183	147	%	%	NOUN
commonwealth-179	183	148	tax	tax	NOUN
commonwealth-179	183	149	base	base	NOUN
commonwealth-179	183	150	53.78	53.78	NUM
commonwealth-179	183	151	57.94	57.94	NUM
commonwealth-179	183	152	65.06	65.06	NUM
commonwealth-179	183	153	71.87	71.87	NUM
commonwealth-179	183	154	58.41	58.41	NUM
commonwealth-179	183	155	69.18	69.18	NUM
commonwealth-179	183	156	76.46	76.46	NUM
commonwealth-179	183	157	real	real	ADJ
commonwealth-179	183	158	estate	estate	NOUN
commonwealth-179	183	159	tax	tax	NOUN
commonwealth-179	183	160	revenue	revenue	NOUN
commonwealth-179	183	161	,	,	PUNCT
commonwealth-179	183	162	commercial	commercial	ADJ
commonwealth-179	183	163	220	220	NUM
commonwealth-179	183	164	225	225	NUM
commonwealth-179	183	165	263	263	NUM
commonwealth-179	183	166	305	305	NUM
commonwealth-179	183	167	296	296	NUM
commonwealth-179	183	168	352	352	NUM
commonwealth-179	183	169	415	415	NUM
commonwealth-179	183	170	tax	tax	NOUN
commonwealth-179	183	171	rate	rate	NOUN
commonwealth-179	183	172	0.63	0.63	NUM
commonwealth-179	183	173	%	%	NOUN
commonwealth-179	183	174	0.63	0.63	NUM
commonwealth-179	183	175	%	%	NOUN
commonwealth-179	183	176	0.63	0.63	NUM
commonwealth-179	183	177	%	%	NOUN
commonwealth-179	183	178	0.63	0.63	NUM
commonwealth-179	183	179	%	%	NOUN
commonwealth-179	183	180	0.84	0.84	NUM
commonwealth-179	183	181	%	%	NOUN
commonwealth-179	183	182	0.84	0.84	NUM
commonwealth-179	183	183	%	%	NOUN
commonwealth-179	183	184	0.84	0.84	NUM
commonwealth-179	183	185	%	%	NOUN
commonwealth-179	183	186	tax	tax	NOUN
commonwealth-179	183	187	base	base	NOUN
commonwealth-179	183	188	34.83	34.83	NUM
commonwealth-179	183	189	35.62	35.62	NUM
commonwealth-179	183	190	41.63	41.63	NUM
commonwealth-179	183	191	48.28	48.28	NUM
commonwealth-179	183	192	35.17	35.17	NUM
commonwealth-179	183	193	41.82	41.82	NUM
commonwealth-179	183	194	49.30	49.30	NUM
commonwealth-179	183	195	birt	birt	ADJ
commonwealth-179	183	196	gross	gross	ADJ
commonwealth-179	183	197	receipts	receipt	NOUN
commonwealth-179	183	198	118	118	NUM
commonwealth-179	183	199	121	121	NUM
commonwealth-179	183	200	139	139	NUM
commonwealth-179	183	201	163	163	NUM
commonwealth-179	183	202	122	122	NUM
commonwealth-179	183	203	145	145	NUM
commonwealth-179	183	204	182	182	NUM
commonwealth-179	183	205	tax	tax	NOUN
commonwealth-179	183	206	rate	rate	NOUN
commonwealth-179	183	207	0.14	0.14	NUM
commonwealth-179	183	208	%	%	NOUN
commonwealth-179	183	209	0.14	0.14	NUM
commonwealth-179	183	210	%	%	NOUN
commonwealth-179	183	211	0.14	0.14	NUM
commonwealth-179	183	212	%	%	NOUN
commonwealth-179	183	213	0.14	0.14	NUM
commonwealth-179	183	214	%	%	NOUN
commonwealth-179	183	215	0.14	0.14	NUM
commonwealth-179	183	216	%	%	NOUN
commonwealth-179	183	217	0.14	0.14	NUM
commonwealth-179	183	218	%	%	NOUN
commonwealth-179	183	219	0.14	0.14	NUM
commonwealth-179	183	220	%	%	NOUN
commonwealth-179	183	221	tax	tax	NOUN
commonwealth-179	183	222	base	base	NOUN
commonwealth-179	183	223	84.29	84.29	NUM
commonwealth-179	183	224	86.43	86.43	NUM
commonwealth-179	183	225	99.29	99.29	NUM
commonwealth-179	183	226	116.43	116.43	NUM
commonwealth-179	183	227	87.14	87.14	NUM
commonwealth-179	183	228	103.57	103.57	NUM
commonwealth-179	183	229	130.0	130.0	NUM
commonwealth-179	183	230	birt	birt	NOUN
commonwealth-179	183	231	net	net	ADJ
commonwealth-179	183	232	income	income	NOUN
commonwealth-179	183	233	receipts	receipt	VERB
commonwealth-179	183	234	336	336	NUM
commonwealth-179	183	235	340	340	NUM
commonwealth-179	183	236	393	393	NUM
commonwealth-179	183	237	447	447	NUM
commonwealth-179	183	238	324	324	NUM
commonwealth-179	183	239	331	331	NUM
commonwealth-179	183	240	315	315	NUM
commonwealth-179	183	241	tax	tax	NOUN
commonwealth-179	183	242	rate	rate	NOUN
commonwealth-179	183	243	6.39	6.39	NUM
commonwealth-179	183	244	%	%	NOUN
commonwealth-179	183	245	6.35	6.35	NUM
commonwealth-179	183	246	%	%	NOUN
commonwealth-179	183	247	6.15	6.15	NUM
commonwealth-179	183	248	%	%	NOUN
commonwealth-179	183	249	6.00	6.00	NUM
commonwealth-179	183	250	%	%	NOUN
commonwealth-179	183	251	6.05	6.05	NUM
commonwealth-179	183	252	%	%	NOUN
commonwealth-179	183	253	4.7	4.7	NUM
commonwealth-179	183	254	%	%	NOUN
commonwealth-179	183	255	3.0	3.0	NUM
commonwealth-179	183	256	%	%	NOUN
commonwealth-179	183	257	tax	tax	NOUN
commonwealth-179	183	258	base	base	NOUN
commonwealth-179	183	259	5.26	5.26	NUM
commonwealth-179	183	260	5.35	5.35	NUM
commonwealth-179	183	261	6.39	6.39	NUM
commonwealth-179	183	262	7.45	7.45	NUM
commonwealth-179	183	263	5.35	5.35	NUM
commonwealth-179	183	264	7.04	7.04	NUM
commonwealth-179	183	265	10.5	10.5	NUM
commonwealth-179	183	266	other	other	ADJ
commonwealth-179	183	267	taxes	taxis	NOUN
commonwealth-179	183	268	460	460	NUM
commonwealth-179	183	269	469	469	NUM
commonwealth-179	183	270	559	559	NUM
commonwealth-179	183	271	672	672	NUM
commonwealth-179	183	272	479	479	NUM
commonwealth-179	183	273	590	590	NUM
commonwealth-179	183	274	732	732	NUM
commonwealth-179	183	275	total	total	NOUN
commonwealth-179	183	276	3,237	3,237	NUM
commonwealth-179	183	277	3,314	3,314	NUM
commonwealth-179	183	278	3,711	3,711	NUM
commonwealth-179	183	279	4,238	4,238	NUM
commonwealth-179	183	280	3,358	3,358	NUM
commonwealth-179	183	281	3,732	3,732	NUM
commonwealth-179	183	282	4,125	4,125	NUM
commonwealth-179	183	283	employment	employment	NOUN
commonwealth-179	183	284	(	(	PUNCT
commonwealth-179	183	285	1000s	1000s	NUM
commonwealth-179	183	286	)	)	PUNCT
commonwealth-179	183	287	804	804	NUM
commonwealth-179	183	288	805	805	NUM
commonwealth-179	183	289	815	815	NUM
commonwealth-179	183	290	822	822	NUM
commonwealth-179	183	291	813	813	NUM
commonwealth-179	183	292	845	845	NUM
commonwealth-179	183	293	883	883	NUM
commonwealth-179	183	294	source	source	NOUN
commonwealth-179	183	295	:	:	PUNCT
commonwealth-179	183	296	econsult	econsult	PROPN
commonwealth-179	183	297	solutions	solution	NOUN
commonwealth-179	183	298	(	(	PUNCT
commonwealth-179	183	299	2015	2015	NUM
commonwealth-179	183	300	)	)	PUNCT
commonwealth-179	183	301	.	.	PUNCT
commonwealth-179	184	1	smaller	small	ADJ
commonwealth-179	184	2	tax	tax	NOUN
commonwealth-179	184	3	change	change	NOUN
commonwealth-179	184	4	as	as	SCONJ
commonwealth-179	184	5	proposed	propose	VERB
commonwealth-179	184	6	by	by	ADP
commonwealth-179	184	7	city	city	NOUN
commonwealth-179	184	8	,	,	PUNCT
commonwealth-179	184	9	larger	large	ADJ
commonwealth-179	184	10	tax	tax	NOUN
commonwealth-179	184	11	change	change	NOUN
commonwealth-179	184	12	as	as	SCONJ
commonwealth-179	184	13	proposed	propose	VERB
commonwealth-179	184	14	by	by	ADP
commonwealth-179	184	15	the	the	DET
commonwealth-179	184	16	growth	growth	NOUN
commonwealth-179	184	17	coalition	coalition	NOUN
commonwealth-179	184	18	.	.	PUNCT
commonwealth-179	185	1	52	52	NUM
commonwealth-179	185	2	jeffrey	jeffrey	PROPN
commonwealth-179	185	3	carroll	carroll	PROPN
commonwealth-179	185	4	and	and	CCONJ
commonwealth-179	185	5	john	john	PROPN
commonwealth-179	185	6	f.	f.	PROPN
commonwealth-179	185	7	mcdonald	mcdonald	PROPN
commonwealth-179	185	8	comparison	comparison	NOUN
commonwealth-179	185	9	of	of	ADP
commonwealth-179	185	10	the	the	DET
commonwealth-179	185	11	scenario	scenario	NOUN
commonwealth-179	185	12	with	with	ADP
commonwealth-179	185	13	the	the	DET
commonwealth-179	185	14	smaller	small	ADJ
commonwealth-179	185	15	tax	tax	NOUN
commonwealth-179	185	16	changes	change	NOUN
commonwealth-179	185	17	with	with	ADP
commonwealth-179	185	18	the	the	DET
commonwealth-179	185	19	one	one	NOUN
commonwealth-179	185	20	with	with	ADP
commonwealth-179	185	21	the	the	DET
commonwealth-179	185	22	larger	large	ADJ
commonwealth-179	185	23	tax	tax	NOUN
commonwealth-179	185	24	changes	change	NOUN
commonwealth-179	185	25	shows	show	VERB
commonwealth-179	185	26	that	that	SCONJ
commonwealth-179	185	27	the	the	DET
commonwealth-179	185	28	wage	wage	NOUN
commonwealth-179	185	29	tax	tax	NOUN
commonwealth-179	185	30	on	on	ADP
commonwealth-179	185	31	residents	resident	NOUN
commonwealth-179	185	32	is	be	AUX
commonwealth-179	185	33	being	be	AUX
commonwealth-179	185	34	reduced	reduce	VERB
commonwealth-179	185	35	from	from	ADP
commonwealth-179	185	36	3.70	3.70	NUM
commonwealth-179	185	37	%	%	NOUN
commonwealth-179	185	38	to	to	ADP
commonwealth-179	185	39	3.455	3.455	NUM
commonwealth-179	185	40	%	%	NOUN
commonwealth-179	185	41	in	in	ADP
commonwealth-179	185	42	2021	2021	NUM
commonwealth-179	185	43	and	and	CCONJ
commonwealth-179	185	44	from	from	ADP
commonwealth-179	185	45	3.52	3.52	NUM
commonwealth-179	185	46	%	%	NOUN
commonwealth-179	185	47	to	to	ADP
commonwealth-179	185	48	3.0	3.0	NUM
commonwealth-179	185	49	%	%	NOUN
commonwealth-179	185	50	in	in	ADP
commonwealth-179	185	51	2026	2026	NUM
commonwealth-179	185	52	.	.	PUNCT
commonwealth-179	186	1	these	these	PRON
commonwealth-179	186	2	are	be	AUX
commonwealth-179	186	3	reductions	reduction	NOUN
commonwealth-179	186	4	of	of	ADP
commonwealth-179	186	5	6.62	6.62	NUM
commonwealth-179	186	6	%	%	NOUN
commonwealth-179	186	7	and	and	CCONJ
commonwealth-179	186	8	14.77	14.77	NUM
commonwealth-179	186	9	%	%	NOUN
commonwealth-179	186	10	,	,	PUNCT
commonwealth-179	186	11	respectively	respectively	ADV
commonwealth-179	186	12	.	.	PUNCT
commonwealth-179	187	1	revenue	revenue	NOUN
commonwealth-179	187	2	is	be	AUX
commonwealth-179	187	3	projected	project	VERB
commonwealth-179	187	4	to	to	PART
commonwealth-179	187	5	fall	fall	VERB
commonwealth-179	187	6	by	by	ADP
commonwealth-179	187	7	3.6	3.6	NUM
commonwealth-179	187	8	%	%	NOUN
commonwealth-179	187	9	in	in	ADP
commonwealth-179	187	10	2021	2021	NUM
commonwealth-179	187	11	and	and	CCONJ
commonwealth-179	187	12	by	by	ADP
commonwealth-179	187	13	9.0	9.0	NUM
commonwealth-179	187	14	%	%	NOUN
commonwealth-179	187	15	in	in	ADP
commonwealth-179	187	16	2026	2026	NUM
commonwealth-179	187	17	as	as	ADP
commonwealth-179	187	18	a	a	DET
commonwealth-179	187	19	result	result	NOUN
commonwealth-179	187	20	of	of	ADP
commonwealth-179	187	21	shifting	shift	VERB
commonwealth-179	187	22	to	to	ADP
commonwealth-179	187	23	the	the	DET
commonwealth-179	187	24	larger	large	ADJ
commonwealth-179	187	25	tax	tax	NOUN
commonwealth-179	187	26	changes	change	NOUN
commonwealth-179	187	27	.	.	PUNCT
commonwealth-179	188	1	the	the	DET
commonwealth-179	188	2	wage	wage	NOUN
commonwealth-179	188	3	tax	tax	NOUN
commonwealth-179	188	4	on	on	ADP
commonwealth-179	188	5	nonresidents	nonresident	NOUN
commonwealth-179	188	6	is	be	AUX
commonwealth-179	188	7	reduced	reduce	VERB
commonwealth-179	188	8	from	from	ADP
commonwealth-179	188	9	3.30	3.30	NUM
commonwealth-179	188	10	%	%	NOUN
commonwealth-179	188	11	to	to	ADP
commonwealth-179	188	12	2.99	2.99	NUM
commonwealth-179	188	13	%	%	NOUN
commonwealth-179	188	14	in	in	ADP
commonwealth-179	188	15	2021	2021	NUM
commonwealth-179	188	16	and	and	CCONJ
commonwealth-179	188	17	from	from	ADP
commonwealth-179	188	18	3.13	3.13	NUM
commonwealth-179	188	19	%	%	NOUN
commonwealth-179	188	20	to	to	ADP
commonwealth-179	188	21	2.5	2.5	NUM
commonwealth-179	188	22	%	%	NOUN
commonwealth-179	188	23	in	in	ADP
commonwealth-179	188	24	2026	2026	NUM
commonwealth-179	188	25	,	,	PUNCT
commonwealth-179	188	26	which	which	PRON
commonwealth-179	188	27	are	be	AUX
commonwealth-179	188	28	cuts	cut	NOUN
commonwealth-179	188	29	of	of	ADP
commonwealth-179	188	30	9.39	9.39	NUM
commonwealth-179	188	31	%	%	NOUN
commonwealth-179	188	32	and	and	CCONJ
commonwealth-179	188	33	20.1	20.1	NUM
commonwealth-179	188	34	%	%	NOUN
commonwealth-179	188	35	.	.	PUNCT
commonwealth-179	189	1	revenue	revenue	NOUN
commonwealth-179	189	2	is	be	AUX
commonwealth-179	189	3	projected	project	VERB
commonwealth-179	189	4	to	to	PART
commonwealth-179	189	5	fall	fall	VERB
commonwealth-179	189	6	by	by	ADP
commonwealth-179	189	7	3.47	3.47	NUM
commonwealth-179	189	8	%	%	NOUN
commonwealth-179	189	9	in	in	ADP
commonwealth-179	189	10	2021	2021	NUM
commonwealth-179	189	11	and	and	CCONJ
commonwealth-179	189	12	by	by	ADP
commonwealth-179	189	13	9.1	9.1	NUM
commonwealth-179	189	14	%	%	NOUN
commonwealth-179	189	15	in	in	ADP
commonwealth-179	189	16	2026	2026	NUM
commonwealth-179	189	17	compared	compare	VERB
commonwealth-179	189	18	to	to	ADP
commonwealth-179	189	19	the	the	DET
commonwealth-179	189	20	scenario	scenario	NOUN
commonwealth-179	189	21	with	with	ADP
commonwealth-179	189	22	the	the	DET
commonwealth-179	189	23	smaller	small	ADJ
commonwealth-179	189	24	changes	change	NOUN
commonwealth-179	189	25	in	in	ADP
commonwealth-179	189	26	tax	tax	NOUN
commonwealth-179	189	27	rates	rate	NOUN
commonwealth-179	189	28	.	.	PUNCT
commonwealth-179	190	1	employment	employment	NOUN
commonwealth-179	190	2	is	be	AUX
commonwealth-179	190	3	projected	project	VERB
commonwealth-179	190	4	to	to	PART
commonwealth-179	190	5	increase	increase	VERB
commonwealth-179	190	6	from	from	ADP
commonwealth-179	190	7	815,000	815,000	NUM
commonwealth-179	190	8	to	to	ADP
commonwealth-179	190	9	845,000	845,000	NUM
commonwealth-179	190	10	in	in	ADP
commonwealth-179	190	11	2021	2021	NUM
commonwealth-179	190	12	(	(	PUNCT
commonwealth-179	190	13	3.68	3.68	NUM
commonwealth-179	190	14	%	%	NOUN
commonwealth-179	190	15	)	)	PUNCT
commonwealth-179	190	16	and	and	CCONJ
commonwealth-179	190	17	from	from	ADP
commonwealth-179	190	18	822,000	822,000	NUM
commonwealth-179	190	19	to	to	ADP
commonwealth-179	190	20	883,000	883,000	NUM
commonwealth-179	190	21	in	in	ADP
commonwealth-179	190	22	2026	2026	NUM
commonwealth-179	190	23	(	(	PUNCT
commonwealth-179	190	24	7.42	7.42	NUM
commonwealth-179	190	25	%	%	NOUN
commonwealth-179	190	26	)	)	PUNCT
commonwealth-179	190	27	.	.	PUNCT
commonwealth-179	191	1	the	the	DET
commonwealth-179	191	2	property	property	NOUN
commonwealth-179	191	3	tax	tax	NOUN
commonwealth-179	191	4	rate	rate	NOUN
commonwealth-179	191	5	on	on	ADP
commonwealth-179	191	6	commercial	commercial	ADJ
commonwealth-179	191	7	property	property	NOUN
commonwealth-179	191	8	is	be	AUX
commonwealth-179	191	9	increased	increase	VERB
commonwealth-179	191	10	from	from	ADP
commonwealth-179	191	11	1.3998	1.3998	NUM
commonwealth-179	191	12	%	%	NOUN
commonwealth-179	191	13	to	to	ADP
commonwealth-179	191	14	1.6098	1.6098	NUM
commonwealth-179	191	15	%	%	NOUN
commonwealth-179	191	16	in	in	ADP
commonwealth-179	191	17	2017	2017	NUM
commonwealth-179	191	18	and	and	CCONJ
commonwealth-179	191	19	held	hold	VERB
commonwealth-179	191	20	at	at	ADP
commonwealth-179	191	21	that	that	DET
commonwealth-179	191	22	level	level	NOUN
commonwealth-179	191	23	.	.	PUNCT
commonwealth-179	192	1	this	this	PRON
commonwealth-179	192	2	is	be	AUX
commonwealth-179	192	3	an	an	DET
commonwealth-179	192	4	increase	increase	NOUN
commonwealth-179	192	5	in	in	ADP
commonwealth-179	192	6	the	the	DET
commonwealth-179	192	7	tax	tax	NOUN
commonwealth-179	192	8	rate	rate	NOUN
commonwealth-179	192	9	of	of	ADP
commonwealth-179	192	10	15	15	NUM
commonwealth-179	192	11	%	%	NOUN
commonwealth-179	192	12	.	.	PUNCT
commonwealth-179	193	1	revenue	revenue	NOUN
commonwealth-179	193	2	in	in	ADP
commonwealth-179	193	3	2021	2021	NUM
commonwealth-179	193	4	for	for	ADP
commonwealth-179	193	5	the	the	DET
commonwealth-179	193	6	city	city	NOUN
commonwealth-179	193	7	based	base	VERB
commonwealth-179	193	8	on	on	ADP
commonwealth-179	193	9	its	its	PRON
commonwealth-179	193	10	new	new	ADJ
commonwealth-179	193	11	tax	tax	NOUN
commonwealth-179	193	12	rate	rate	NOUN
commonwealth-179	193	13	of	of	ADP
commonwealth-179	193	14	0.8417	0.8417	NUM
commonwealth-179	193	15	%	%	NOUN
commonwealth-179	193	16	is	be	AUX
commonwealth-179	193	17	projected	project	VERB
commonwealth-179	193	18	to	to	PART
commonwealth-179	193	19	increase	increase	VERB
commonwealth-179	193	20	by	by	ADP
commonwealth-179	193	21	33.84	33.84	NUM
commonwealth-179	193	22	%	%	NOUN
commonwealth-179	193	23	in	in	ADP
commonwealth-179	193	24	2021	2021	NUM
commonwealth-179	193	25	and	and	CCONJ
commonwealth-179	193	26	36.07	36.07	NUM
commonwealth-179	193	27	%	%	NOUN
commonwealth-179	193	28	in	in	ADP
commonwealth-179	193	29	2026	2026	NUM
commonwealth-179	193	30	compared	compare	VERB
commonwealth-179	193	31	to	to	ADP
commonwealth-179	193	32	the	the	DET
commonwealth-179	193	33	scenario	scenario	NOUN
commonwealth-179	193	34	with	with	ADP
commonwealth-179	193	35	the	the	DET
commonwealth-179	193	36	smaller	small	ADJ
commonwealth-179	193	37	tax	tax	NOUN
commonwealth-179	193	38	changes	change	NOUN
commonwealth-179	193	39	,	,	PUNCT
commonwealth-179	193	40	which	which	PRON
commonwealth-179	193	41	includes	include	VERB
commonwealth-179	193	42	no	no	DET
commonwealth-179	193	43	change	change	NOUN
commonwealth-179	193	44	in	in	ADP
commonwealth-179	193	45	the	the	DET
commonwealth-179	193	46	property	property	NOUN
commonwealth-179	193	47	tax	tax	NOUN
commonwealth-179	193	48	rate	rate	NOUN
commonwealth-179	193	49	.	.	PUNCT
commonwealth-179	194	1	the	the	DET
commonwealth-179	194	2	tax	tax	NOUN
commonwealth-179	194	3	on	on	ADP
commonwealth-179	194	4	net	net	ADJ
commonwealth-179	194	5	business	business	NOUN
commonwealth-179	194	6	income	income	NOUN
commonwealth-179	194	7	is	be	AUX
commonwealth-179	194	8	reduced	reduce	VERB
commonwealth-179	194	9	from	from	ADP
commonwealth-179	194	10	6.15	6.15	NUM
commonwealth-179	194	11	%	%	NOUN
commonwealth-179	194	12	to	to	ADP
commonwealth-179	194	13	4.7	4.7	NUM
commonwealth-179	194	14	%	%	NOUN
commonwealth-179	194	15	in	in	ADP
commonwealth-179	194	16	2021	2021	NUM
commonwealth-179	194	17	and	and	CCONJ
commonwealth-179	194	18	from	from	ADP
commonwealth-179	194	19	6.0	6.0	NUM
commonwealth-179	194	20	%	%	NOUN
commonwealth-179	194	21	to	to	ADP
commonwealth-179	194	22	3.0	3.0	NUM
commonwealth-179	194	23	%	%	NOUN
commonwealth-179	194	24	in	in	ADP
commonwealth-179	194	25	2026	2026	NUM
commonwealth-179	194	26	.	.	PUNCT
commonwealth-179	195	1	revenue	revenue	NOUN
commonwealth-179	195	2	is	be	AUX
commonwealth-179	195	3	projected	project	VERB
commonwealth-179	195	4	to	to	PART
commonwealth-179	195	5	fall	fall	VERB
commonwealth-179	195	6	by	by	ADP
commonwealth-179	195	7	15.78	15.78	NUM
commonwealth-179	195	8	%	%	NOUN
commonwealth-179	195	9	for	for	ADP
commonwealth-179	195	10	2021	2021	NUM
commonwealth-179	195	11	and	and	CCONJ
commonwealth-179	195	12	by	by	ADP
commonwealth-179	195	13	29.53	29.53	NUM
commonwealth-179	195	14	%	%	NOUN
commonwealth-179	195	15	for	for	ADP
commonwealth-179	195	16	2026	2026	NUM
commonwealth-179	195	17	compared	compare	VERB
commonwealth-179	195	18	to	to	ADP
commonwealth-179	195	19	the	the	DET
commonwealth-179	195	20	scenario	scenario	NOUN
commonwealth-179	195	21	with	with	ADP
commonwealth-179	195	22	smaller	small	ADJ
commonwealth-179	195	23	tax	tax	NOUN
commonwealth-179	195	24	changes	change	NOUN
commonwealth-179	195	25	.	.	PUNCT
commonwealth-179	196	1	the	the	DET
commonwealth-179	196	2	cuts	cut	NOUN
commonwealth-179	196	3	in	in	ADP
commonwealth-179	196	4	tax	tax	NOUN
commonwealth-179	196	5	rates	rate	NOUN
commonwealth-179	196	6	on	on	ADP
commonwealth-179	196	7	wages	wage	NOUN
commonwealth-179	196	8	and	and	CCONJ
commonwealth-179	196	9	business	business	NOUN
commonwealth-179	196	10	net	net	ADJ
commonwealth-179	196	11	income	income	NOUN
commonwealth-179	196	12	increase	increase	VERB
commonwealth-179	196	13	the	the	DET
commonwealth-179	196	14	tax	tax	NOUN
commonwealth-179	196	15	bases	basis	NOUN
commonwealth-179	196	16	and	and	CCONJ
commonwealth-179	196	17	reduce	reduce	VERB
commonwealth-179	196	18	tax	tax	NOUN
commonwealth-179	196	19	revenue	revenue	NOUN
commonwealth-179	196	20	,	,	PUNCT
commonwealth-179	196	21	which	which	PRON
commonwealth-179	196	22	is	be	AUX
commonwealth-179	196	23	the	the	DET
commonwealth-179	196	24	normal	normal	ADJ
commonwealth-179	196	25	outcome	outcome	NOUN
commonwealth-179	196	26	.	.	PUNCT
commonwealth-179	197	1	the	the	DET
commonwealth-179	197	2	findings	finding	NOUN
commonwealth-179	197	3	for	for	ADP
commonwealth-179	197	4	commercial	commercial	ADJ
commonwealth-179	197	5	real	real	ADJ
commonwealth-179	197	6	estate	estate	NOUN
commonwealth-179	197	7	are	be	AUX
commonwealth-179	197	8	very	very	ADV
commonwealth-179	197	9	different	different	ADJ
commonwealth-179	197	10	.	.	PUNCT
commonwealth-179	198	1	the	the	DET
commonwealth-179	198	2	combined	combine	VERB
commonwealth-179	198	3	impact	impact	NOUN
commonwealth-179	198	4	of	of	ADP
commonwealth-179	198	5	the	the	DET
commonwealth-179	198	6	changes	change	NOUN
commonwealth-179	198	7	in	in	ADP
commonwealth-179	198	8	tax	tax	NOUN
commonwealth-179	198	9	rates	rate	NOUN
commonwealth-179	198	10	,	,	PUNCT
commonwealth-179	198	11	including	include	VERB
commonwealth-179	198	12	the	the	DET
commonwealth-179	198	13	increase	increase	NOUN
commonwealth-179	198	14	in	in	ADP
commonwealth-179	198	15	the	the	DET
commonwealth-179	198	16	commercial	commercial	ADJ
commonwealth-179	198	17	property	property	NOUN
commonwealth-179	198	18	tax	tax	NOUN
commonwealth-179	198	19	,	,	PUNCT
commonwealth-179	198	20	is	be	AUX
commonwealth-179	198	21	essentially	essentially	ADV
commonwealth-179	198	22	no	no	DET
commonwealth-179	198	23	change	change	NOUN
commonwealth-179	198	24	in	in	ADP
commonwealth-179	198	25	the	the	DET
commonwealth-179	198	26	tax	tax	NOUN
commonwealth-179	198	27	base	base	NOUN
commonwealth-179	198	28	for	for	ADP
commonwealth-179	198	29	2021	2021	NUM
commonwealth-179	198	30	and	and	CCONJ
commonwealth-179	198	31	2026	2026	NUM
commonwealth-179	198	32	.	.	PUNCT
commonwealth-179	199	1	the	the	DET
commonwealth-179	199	2	tax	tax	NOUN
commonwealth-179	199	3	is	be	AUX
commonwealth-179	199	4	increased	increase	VERB
commonwealth-179	199	5	in	in	ADP
commonwealth-179	199	6	2017	2017	NUM
commonwealth-179	199	7	from	from	ADP
commonwealth-179	199	8	0.6317	0.6317	NUM
commonwealth-179	199	9	%	%	NOUN
commonwealth-179	199	10	to	to	ADP
commonwealth-179	199	11	0.8417	0.8417	NUM
commonwealth-179	199	12	%	%	NOUN
commonwealth-179	199	13	,	,	PUNCT
commonwealth-179	199	14	which	which	PRON
commonwealth-179	199	15	means	mean	VERB
commonwealth-179	199	16	an	an	DET
commonwealth-179	199	17	immediate	immediate	ADJ
commonwealth-179	199	18	increase	increase	NOUN
commonwealth-179	199	19	in	in	ADP
commonwealth-179	199	20	tax	tax	NOUN
commonwealth-179	199	21	bills	bill	NOUN
commonwealth-179	199	22	and	and	CCONJ
commonwealth-179	199	23	not	not	PART
commonwealth-179	199	24	enough	enough	ADJ
commonwealth-179	199	25	time	time	NOUN
commonwealth-179	199	26	to	to	PART
commonwealth-179	199	27	change	change	VERB
commonwealth-179	199	28	the	the	DET
commonwealth-179	199	29	supply	supply	NOUN
commonwealth-179	199	30	of	of	ADP
commonwealth-179	199	31	real	real	ADJ
commonwealth-179	199	32	estate	estate	NOUN
commonwealth-179	199	33	.	.	PUNCT
commonwealth-179	200	1	if	if	SCONJ
commonwealth-179	200	2	the	the	DET
commonwealth-179	200	3	entire	entire	ADJ
commonwealth-179	200	4	increase	increase	NOUN
commonwealth-179	200	5	in	in	ADP
commonwealth-179	200	6	the	the	DET
commonwealth-179	200	7	tax	tax	NOUN
commonwealth-179	200	8	bill	bill	NOUN
commonwealth-179	200	9	is	be	AUX
commonwealth-179	200	10	passed	pass	VERB
commonwealth-179	200	11	along	along	ADP
commonwealth-179	200	12	to	to	ADP
commonwealth-179	200	13	tenants	tenant	NOUN
commonwealth-179	200	14	,	,	PUNCT
commonwealth-179	200	15	an	an	DET
commonwealth-179	200	16	unlikely	unlikely	ADJ
commonwealth-179	200	17	outcome	outcome	NOUN
commonwealth-179	200	18	,	,	PUNCT
commonwealth-179	200	19	the	the	DET
commonwealth-179	200	20	value	value	NOUN
commonwealth-179	200	21	of	of	ADP
commonwealth-179	200	22	property	property	NOUN
commonwealth-179	200	23	(	(	PUNCT
commonwealth-179	200	24	i.e.	i.e.	X
commonwealth-179	200	25	,	,	PUNCT
commonwealth-179	200	26	the	the	DET
commonwealth-179	200	27	tax	tax	NOUN
commonwealth-179	200	28	base	base	NOUN
commonwealth-179	200	29	)	)	PUNCT
commonwealth-179	200	30	will	will	AUX
commonwealth-179	200	31	remain	remain	VERB
commonwealth-179	200	32	constant	constant	ADJ
commonwealth-179	200	33	.	.	PUNCT
commonwealth-179	201	1	the	the	DET
commonwealth-179	201	2	more	more	ADV
commonwealth-179	201	3	likely	likely	ADJ
commonwealth-179	201	4	outcome	outcome	NOUN
commonwealth-179	201	5	is	be	AUX
commonwealth-179	201	6	that	that	SCONJ
commonwealth-179	201	7	property	property	NOUN
commonwealth-179	201	8	values	value	NOUN
commonwealth-179	201	9	tend	tend	VERB
commonwealth-179	201	10	to	to	PART
commonwealth-179	201	11	decline	decline	VERB
commonwealth-179	201	12	.	.	PUNCT
commonwealth-179	202	1	the	the	DET
commonwealth-179	202	2	econsult	econsult	NOUN
commonwealth-179	202	3	solutions	solution	NOUN
commonwealth-179	202	4	(	(	PUNCT
commonwealth-179	202	5	2015	2015	NUM
commonwealth-179	202	6	)	)	PUNCT
commonwealth-179	202	7	report	report	NOUN
commonwealth-179	202	8	estimates	estimate	VERB
commonwealth-179	202	9	that	that	SCONJ
commonwealth-179	202	10	the	the	DET
commonwealth-179	202	11	tax	tax	NOUN
commonwealth-179	202	12	base	base	NOUN
commonwealth-179	202	13	will	will	AUX
commonwealth-179	202	14	decline	decline	VERB
commonwealth-179	202	15	by	by	ADP
commonwealth-179	202	16	1.3	1.3	NUM
commonwealth-179	202	17	%	%	NOUN
commonwealth-179	202	18	immediately	immediately	ADV
commonwealth-179	202	19	in	in	ADP
commonwealth-179	202	20	2017	2017	NUM
commonwealth-179	202	21	(	(	PUNCT
commonwealth-179	202	22	and	and	CCONJ
commonwealth-179	202	23	increase	increase	VERB
commonwealth-179	202	24	slightly	slightly	ADV
commonwealth-179	202	25	in	in	ADP
commonwealth-179	202	26	2021	2021	NUM
commonwealth-179	202	27	and	and	CCONJ
commonwealth-179	202	28	2026	2026	NUM
commonwealth-179	202	29	)	)	PUNCT
commonwealth-179	202	30	.	.	PUNCT
commonwealth-179	203	1	given	give	VERB
commonwealth-179	203	2	that	that	SCONJ
commonwealth-179	203	3	the	the	DET
commonwealth-179	203	4	tax	tax	NOUN
commonwealth-179	203	5	rate	rate	NOUN
commonwealth-179	203	6	increases	increase	NOUN
commonwealth-179	203	7	by	by	ADP
commonwealth-179	203	8	33.2	33.2	NUM
commonwealth-179	203	9	%	%	NOUN
commonwealth-179	203	10	,	,	PUNCT
commonwealth-179	203	11	tax	tax	NOUN
commonwealth-179	203	12	revenue	revenue	NOUN
commonwealth-179	203	13	is	be	AUX
commonwealth-179	203	14	projected	project	VERB
commonwealth-179	203	15	to	to	PART
commonwealth-179	203	16	increase	increase	VERB
commonwealth-179	203	17	from	from	ADP
commonwealth-179	203	18	$	$	SYM
commonwealth-179	203	19	225	225	NUM
commonwealth-179	203	20	million	million	NUM
commonwealth-179	203	21	to	to	PART
commonwealth-179	203	22	$	$	SYM
commonwealth-179	203	23	296	296	NUM
commonwealth-179	203	24	million	million	NUM
commonwealth-179	203	25	(	(	PUNCT
commonwealth-179	203	26	31.6	31.6	NUM
commonwealth-179	203	27	%	%	NOUN
commonwealth-179	203	28	)	)	PUNCT
commonwealth-179	203	29	in	in	ADP
commonwealth-179	203	30	the	the	DET
commonwealth-179	203	31	first	first	ADJ
commonwealth-179	203	32	year	year	NOUN
commonwealth-179	203	33	,	,	PUNCT
commonwealth-179	203	34	an	an	DET
commonwealth-179	203	35	increase	increase	NOUN
commonwealth-179	203	36	of	of	ADP
commonwealth-179	203	37	$	$	SYM
commonwealth-179	203	38	71	71	NUM
commonwealth-179	203	39	million	million	NUM
commonwealth-179	203	40	.	.	PUNCT
commonwealth-179	204	1	recall	recall	VERB
commonwealth-179	204	2	that	that	SCONJ
commonwealth-179	204	3	our	our	PRON
commonwealth-179	204	4	estimate	estimate	NOUN
commonwealth-179	204	5	is	be	AUX
commonwealth-179	204	6	only	only	ADV
commonwealth-179	204	7	slightly	slightly	ADV
commonwealth-179	204	8	lower	low	ADJ
commonwealth-179	204	9	.	.	PUNCT
commonwealth-179	205	1	table	table	NOUN
commonwealth-179	205	2	7	7	NUM
commonwealth-179	205	3	provides	provide	VERB
commonwealth-179	205	4	an	an	DET
commonwealth-179	205	5	answer	answer	NOUN
commonwealth-179	205	6	to	to	ADP
commonwealth-179	205	7	the	the	DET
commonwealth-179	205	8	question	question	NOUN
commonwealth-179	205	9	whether	whether	SCONJ
commonwealth-179	205	10	the	the	DET
commonwealth-179	205	11	larger	large	ADJ
commonwealth-179	205	12	tax	tax	NOUN
commonwealth-179	205	13	changes	change	NOUN
commonwealth-179	205	14	proposed	propose	VERB
commonwealth-179	205	15	by	by	ADP
commonwealth-179	205	16	the	the	DET
commonwealth-179	205	17	growth	growth	NOUN
commonwealth-179	205	18	coalition	coalition	NOUN
commonwealth-179	205	19	are	be	AUX
commonwealth-179	205	20	revenue	revenue	NOUN
commonwealth-179	205	21	neutral	neutral	ADJ
commonwealth-179	205	22	—	—	PUNCT
commonwealth-179	205	23	whether	whether	SCONJ
commonwealth-179	205	24	total	total	ADJ
commonwealth-179	205	25	tax	tax	NOUN
commonwealth-179	205	26	revenue	revenue	NOUN
commonwealth-179	205	27	rises	rise	NOUN
commonwealth-179	205	28	,	,	PUNCT
commonwealth-179	205	29	falls	fall	VERB
commonwealth-179	205	30	,	,	PUNCT
commonwealth-179	205	31	or	or	CCONJ
commonwealth-179	205	32	remains	remain	VERB
commonwealth-179	205	33	constant	constant	ADJ
commonwealth-179	205	34	given	give	VERB
commonwealth-179	205	35	the	the	DET
commonwealth-179	205	36	changes	change	NOUN
commonwealth-179	205	37	.	.	PUNCT
commonwealth-179	206	1	comparing	compare	VERB
commonwealth-179	206	2	the	the	DET
commonwealth-179	206	3	two	two	NUM
commonwealth-179	206	4	scenarios	scenario	NOUN
commonwealth-179	206	5	,	,	PUNCT
commonwealth-179	206	6	table	table	NOUN
commonwealth-179	206	7	7	7	NUM
commonwealth-179	206	8	shows	show	VERB
commonwealth-179	206	9	that	that	SCONJ
commonwealth-179	206	10	total	total	ADJ
commonwealth-179	206	11	tax	tax	NOUN
commonwealth-179	206	12	revenue	revenue	NOUN
commonwealth-179	206	13	for	for	ADP
commonwealth-179	206	14	the	the	DET
commonwealth-179	206	15	city	city	NOUN
commonwealth-179	206	16	remains	remain	VERB
commonwealth-179	206	17	roughly	roughly	ADV
commonwealth-179	206	18	should	should	AUX
commonwealth-179	206	19	the	the	DET
commonwealth-179	206	20	philadelphia	philadelphia	PROPN
commonwealth-179	206	21	property	property	NOUN
commonwealth-179	206	22	tax	tax	NOUN
commonwealth-179	206	23	classification	classification	NOUN
commonwealth-179	206	24	system	system	NOUN
commonwealth-179	206	25	be	be	AUX
commonwealth-179	206	26	modified	modify	VERB
commonwealth-179	206	27	?	?	PUNCT
commonwealth-179	207	1	53	53	NUM
commonwealth-179	207	2	constant	constant	ADJ
commonwealth-179	207	3	.	.	PUNCT
commonwealth-179	208	1	in	in	ADP
commonwealth-179	208	2	addition	addition	NOUN
commonwealth-179	208	3	,	,	PUNCT
commonwealth-179	208	4	the	the	DET
commonwealth-179	208	5	tax	tax	NOUN
commonwealth-179	208	6	revenue	revenue	NOUN
commonwealth-179	208	7	from	from	ADP
commonwealth-179	208	8	the	the	DET
commonwealth-179	208	9	four	four	NUM
commonwealth-179	208	10	taxes	taxis	NOUN
commonwealth-179	208	11	that	that	PRON
commonwealth-179	208	12	are	be	AUX
commonwealth-179	208	13	changed	change	VERB
commonwealth-179	208	14	(	(	PUNCT
commonwealth-179	208	15	resident	resident	NOUN
commonwealth-179	208	16	and	and	CCONJ
commonwealth-179	208	17	nonresident	nonresident	ADJ
commonwealth-179	208	18	wage	wage	NOUN
commonwealth-179	208	19	tax	tax	NOUN
commonwealth-179	208	20	,	,	PUNCT
commonwealth-179	208	21	property	property	NOUN
commonwealth-179	208	22	tax	tax	NOUN
commonwealth-179	208	23	on	on	ADP
commonwealth-179	208	24	commercial	commercial	ADJ
commonwealth-179	208	25	real	real	ADJ
commonwealth-179	208	26	estate	estate	NOUN
commonwealth-179	208	27	,	,	PUNCT
commonwealth-179	208	28	and	and	CCONJ
commonwealth-179	208	29	birt	birt	VERB
commonwealth-179	208	30	net	net	ADJ
commonwealth-179	208	31	income	income	NOUN
commonwealth-179	208	32	tax	tax	NOUN
commonwealth-179	208	33	)	)	PUNCT
commonwealth-179	208	34	does	do	AUX
commonwealth-179	208	35	not	not	PART
commonwealth-179	208	36	change	change	VERB
commonwealth-179	208	37	in	in	ADP
commonwealth-179	208	38	2017	2017	NUM
commonwealth-179	208	39	or	or	CCONJ
commonwealth-179	208	40	2021	2021	NUM
commonwealth-179	208	41	.	.	PUNCT
commonwealth-179	209	1	however	however	ADV
commonwealth-179	209	2	,	,	PUNCT
commonwealth-179	209	3	the	the	DET
commonwealth-179	209	4	revenue	revenue	NOUN
commonwealth-179	209	5	collected	collect	VERB
commonwealth-179	209	6	from	from	ADP
commonwealth-179	209	7	these	these	DET
commonwealth-179	209	8	four	four	NUM
commonwealth-179	209	9	taxes	taxis	NOUN
commonwealth-179	209	10	with	with	ADP
commonwealth-179	209	11	the	the	DET
commonwealth-179	209	12	smaller	small	ADJ
commonwealth-179	209	13	tax	tax	NOUN
commonwealth-179	209	14	changes	change	NOUN
commonwealth-179	209	15	is	be	AUX
commonwealth-179	209	16	$	$	SYM
commonwealth-179	209	17	2,949	2,949	NUM
commonwealth-179	209	18	million	million	NUM
commonwealth-179	209	19	in	in	ADP
commonwealth-179	209	20	2026	2026	NUM
commonwealth-179	209	21	and	and	CCONJ
commonwealth-179	209	22	$	$	SYM
commonwealth-179	209	23	2,728	2,728	NUM
commonwealth-179	209	24	million	million	NUM
commonwealth-179	209	25	with	with	ADP
commonwealth-179	209	26	the	the	DET
commonwealth-179	209	27	larger	large	ADJ
commonwealth-179	209	28	tax	tax	NOUN
commonwealth-179	209	29	changes	change	NOUN
commonwealth-179	209	30	in	in	ADP
commonwealth-179	209	31	2026	2026	NUM
commonwealth-179	209	32	,	,	PUNCT
commonwealth-179	209	33	a	a	DET
commonwealth-179	209	34	shortfall	shortfall	NOUN
commonwealth-179	209	35	of	of	ADP
commonwealth-179	209	36	$	$	SYM
commonwealth-179	209	37	221	221	NUM
commonwealth-179	209	38	million	million	NUM
commonwealth-179	209	39	.	.	PUNCT
commonwealth-179	210	1	consider	consider	VERB
commonwealth-179	210	2	the	the	DET
commonwealth-179	210	3	other	other	ADJ
commonwealth-179	210	4	taxes	taxis	NOUN
commonwealth-179	210	5	on	on	ADP
commonwealth-179	210	6	businesses	business	NOUN
commonwealth-179	210	7	in	in	ADP
commonwealth-179	210	8	philadelphia	philadelphia	PROPN
commonwealth-179	210	9	that	that	PRON
commonwealth-179	210	10	are	be	AUX
commonwealth-179	210	11	part	part	NOUN
commonwealth-179	210	12	of	of	ADP
commonwealth-179	210	13	the	the	DET
commonwealth-179	210	14	city	city	NOUN
commonwealth-179	210	15	and	and	CCONJ
commonwealth-179	210	16	growth	growth	NOUN
commonwealth-179	210	17	coalition	coalition	NOUN
commonwealth-179	210	18	plans	plan	NOUN
commonwealth-179	210	19	for	for	ADP
commonwealth-179	210	20	reducing	reduce	VERB
commonwealth-179	210	21	taxes	taxis	NOUN
commonwealth-179	210	22	,	,	PUNCT
commonwealth-179	210	23	which	which	PRON
commonwealth-179	210	24	include	include	VERB
commonwealth-179	210	25	changes	change	NOUN
commonwealth-179	210	26	to	to	PART
commonwealth-179	210	27	wage	wage	VERB
commonwealth-179	210	28	taxes	taxis	NOUN
commonwealth-179	210	29	and	and	CCONJ
commonwealth-179	210	30	the	the	DET
commonwealth-179	210	31	birt	birt	NOUN
commonwealth-179	210	32	.	.	PUNCT
commonwealth-179	211	1	table	table	NOUN
commonwealth-179	211	2	7	7	NUM
commonwealth-179	211	3	shows	show	VERB
commonwealth-179	211	4	these	these	DET
commonwealth-179	211	5	taxes	taxis	NOUN
commonwealth-179	211	6	generated	generate	VERB
commonwealth-179	211	7	$	$	SYM
commonwealth-179	211	8	2,078	2,078	NUM
commonwealth-179	211	9	million	million	NUM
commonwealth-179	211	10	in	in	ADP
commonwealth-179	211	11	2016	2016	NUM
commonwealth-179	211	12	on	on	ADP
commonwealth-179	211	13	a	a	DET
commonwealth-179	211	14	base	base	NOUN
commonwealth-179	211	15	of	of	ADP
commonwealth-179	211	16	$	$	SYM
commonwealth-179	211	17	52	52	NUM
commonwealth-179	211	18	billion	billion	NUM
commonwealth-179	211	19	for	for	ADP
commonwealth-179	211	20	a	a	DET
commonwealth-179	211	21	rate	rate	NOUN
commonwealth-179	211	22	of	of	ADP
commonwealth-179	211	23	4	4	NUM
commonwealth-179	211	24	%	%	NOUN
commonwealth-179	211	25	.	.	PUNCT
commonwealth-179	212	1	projections	projection	NOUN
commonwealth-179	212	2	for	for	ADP
commonwealth-179	212	3	2026	2026	NUM
commonwealth-179	212	4	for	for	ADP
commonwealth-179	212	5	the	the	DET
commonwealth-179	212	6	two	two	NUM
commonwealth-179	212	7	versions	version	NOUN
commonwealth-179	212	8	of	of	ADP
commonwealth-179	212	9	tax	tax	NOUN
commonwealth-179	212	10	cut	cut	NOUN
commonwealth-179	212	11	plans	plan	NOUN
commonwealth-179	212	12	are	be	AUX
commonwealth-179	212	13	shown	show	VERB
commonwealth-179	212	14	in	in	ADP
commonwealth-179	212	15	table	table	NOUN
commonwealth-179	212	16	8	8	NUM
commonwealth-179	212	17	.	.	PUNCT
commonwealth-179	213	1	the	the	DET
commonwealth-179	213	2	dynamic	dynamic	ADJ
commonwealth-179	213	3	version	version	NOUN
commonwealth-179	213	4	of	of	ADP
commonwealth-179	213	5	the	the	DET
commonwealth-179	213	6	city	city	NOUN
commonwealth-179	213	7	plan	plan	NOUN
commonwealth-179	213	8	collects	collect	VERB
commonwealth-179	213	9	$	$	SYM
commonwealth-179	213	10	2,664	2,664	NUM
commonwealth-179	213	11	million	million	NUM
commonwealth-179	213	12	on	on	ADP
commonwealth-179	213	13	a	a	DET
commonwealth-179	213	14	base	base	NOUN
commonwealth-179	213	15	of	of	ADP
commonwealth-179	213	16	$	$	SYM
commonwealth-179	213	17	72.99	72.99	NUM
commonwealth-179	213	18	billion	billion	NUM
commonwealth-179	213	19	for	for	ADP
commonwealth-179	213	20	a	a	DET
commonwealth-179	213	21	rate	rate	NOUN
commonwealth-179	213	22	of	of	ADP
commonwealth-179	213	23	3.62	3.62	NUM
commonwealth-179	213	24	%	%	NOUN
commonwealth-179	213	25	.	.	PUNCT
commonwealth-179	214	1	the	the	DET
commonwealth-179	214	2	overall	overall	ADJ
commonwealth-179	214	3	cut	cut	NOUN
commonwealth-179	214	4	in	in	ADP
commonwealth-179	214	5	the	the	DET
commonwealth-179	214	6	rate	rate	NOUN
commonwealth-179	214	7	on	on	ADP
commonwealth-179	214	8	this	this	DET
commonwealth-179	214	9	base	base	NOUN
commonwealth-179	214	10	from	from	ADP
commonwealth-179	214	11	4.0	4.0	NUM
commonwealth-179	214	12	%	%	NOUN
commonwealth-179	214	13	to	to	ADP
commonwealth-179	214	14	3.62	3.62	NUM
commonwealth-179	214	15	%	%	NOUN
commonwealth-179	214	16	is	be	AUX
commonwealth-179	214	17	a	a	DET
commonwealth-179	214	18	cut	cut	NOUN
commonwealth-179	214	19	in	in	ADP
commonwealth-179	214	20	the	the	DET
commonwealth-179	214	21	rate	rate	NOUN
commonwealth-179	214	22	of	of	ADP
commonwealth-179	214	23	0.38	0.38	NUM
commonwealth-179	214	24	%	%	NOUN
commonwealth-179	214	25	(	(	PUNCT
commonwealth-179	214	26	or	or	CCONJ
commonwealth-179	214	27	9.5	9.5	NUM
commonwealth-179	214	28	%	%	NOUN
commonwealth-179	214	29	of	of	ADP
commonwealth-179	214	30	4.0	4.0	NUM
commonwealth-179	214	31	%	%	NOUN
commonwealth-179	214	32	)	)	PUNCT
commonwealth-179	214	33	.	.	PUNCT
commonwealth-179	215	1	the	the	DET
commonwealth-179	215	2	growth	growth	NOUN
commonwealth-179	215	3	coalition	coalition	NOUN
commonwealth-179	215	4	plan	plan	NOUN
commonwealth-179	215	5	cuts	cut	VERB
commonwealth-179	215	6	the	the	DET
commonwealth-179	215	7	overall	overall	ADJ
commonwealth-179	215	8	tax	tax	NOUN
commonwealth-179	215	9	rate	rate	NOUN
commonwealth-179	215	10	to	to	ADP
commonwealth-179	215	11	2.81	2.81	NUM
commonwealth-179	215	12	%	%	NOUN
commonwealth-179	215	13	on	on	ADP
commonwealth-179	215	14	a	a	DET
commonwealth-179	215	15	base	base	NOUN
commonwealth-179	215	16	of	of	ADP
commonwealth-179	215	17	$	$	SYM
commonwealth-179	215	18	82.43	82.43	NUM
commonwealth-179	215	19	billion	billion	NUM
commonwealth-179	215	20	.	.	PUNCT
commonwealth-179	216	1	the	the	DET
commonwealth-179	216	2	cut	cut	NOUN
commonwealth-179	216	3	in	in	ADP
commonwealth-179	216	4	the	the	DET
commonwealth-179	216	5	rate	rate	NOUN
commonwealth-179	216	6	is	be	AUX
commonwealth-179	216	7	1.19	1.19	NUM
commonwealth-179	216	8	%	%	NOUN
commonwealth-179	216	9	(	(	PUNCT
commonwealth-179	216	10	or	or	CCONJ
commonwealth-179	216	11	29.75	29.75	NUM
commonwealth-179	216	12	%	%	NOUN
commonwealth-179	216	13	of	of	ADP
commonwealth-179	216	14	the	the	DET
commonwealth-179	216	15	original	original	ADJ
commonwealth-179	216	16	4.0	4.0	NUM
commonwealth-179	216	17	%	%	NOUN
commonwealth-179	216	18	)	)	PUNCT
commonwealth-179	216	19	.	.	PUNCT
commonwealth-179	217	1	in	in	ADP
commonwealth-179	217	2	other	other	ADJ
commonwealth-179	217	3	words	word	NOUN
commonwealth-179	217	4	,	,	PUNCT
commonwealth-179	217	5	the	the	DET
commonwealth-179	217	6	tax	tax	NOUN
commonwealth-179	217	7	cut	cut	NOUN
commonwealth-179	217	8	proposed	propose	VERB
commonwealth-179	217	9	by	by	ADP
commonwealth-179	217	10	the	the	DET
commonwealth-179	217	11	growth	growth	NOUN
commonwealth-179	217	12	coalition	coalition	NOUN
commonwealth-179	217	13	is	be	AUX
commonwealth-179	217	14	three	three	NUM
commonwealth-179	217	15	times	time	NOUN
commonwealth-179	217	16	the	the	DET
commonwealth-179	217	17	size	size	NOUN
commonwealth-179	217	18	of	of	ADP
commonwealth-179	217	19	the	the	DET
commonwealth-179	217	20	tax	tax	NOUN
commonwealth-179	217	21	cut	cut	NOUN
commonwealth-179	217	22	proposed	propose	VERB
commonwealth-179	217	23	by	by	ADP
commonwealth-179	217	24	the	the	DET
commonwealth-179	217	25	city	city	NOUN
commonwealth-179	217	26	.	.	PUNCT
commonwealth-179	218	1	table	table	NOUN
commonwealth-179	218	2	8	8	NUM
commonwealth-179	218	3	.	.	PUNCT
commonwealth-179	219	1	comparison	comparison	NOUN
commonwealth-179	219	2	of	of	ADP
commonwealth-179	219	3	tax	tax	NOUN
commonwealth-179	219	4	scenarios	scenario	NOUN
commonwealth-179	219	5	(	(	PUNCT
commonwealth-179	219	6	$	$	SYM
commonwealth-179	219	7	figures	figure	NOUN
commonwealth-179	219	8	in	in	ADP
commonwealth-179	219	9	millions	million	NOUN
commonwealth-179	219	10	)	)	PUNCT
commonwealth-179	219	11	wage	wage	NOUN
commonwealth-179	219	12	tax	tax	NOUN
commonwealth-179	219	13	,	,	PUNCT
commonwealth-179	219	14	residents	resident	NOUN
commonwealth-179	219	15	wage	wage	VERB
commonwealth-179	219	16	tax	tax	NOUN
commonwealth-179	219	17	,	,	PUNCT
commonwealth-179	219	18	nonresidents	nonresident	NOUN
commonwealth-179	219	19	business	business	NOUN
commonwealth-179	219	20	net	net	ADJ
commonwealth-179	219	21	income	income	NOUN
commonwealth-179	219	22	total	total	NOUN
commonwealth-179	219	23	wage	wage	NOUN
commonwealth-179	219	24	and	and	CCONJ
commonwealth-179	219	25	business	business	NOUN
commonwealth-179	219	26	net	net	ADJ
commonwealth-179	219	27	income	income	NOUN
commonwealth-179	219	28	commercial	commercial	ADJ
commonwealth-179	219	29	real	real	ADJ
commonwealth-179	219	30	estate	estate	NOUN
commonwealth-179	219	31	2016	2016	NUM
commonwealth-179	219	32	base	base	NOUN
commonwealth-179	219	33	rate	rate	NOUN
commonwealth-179	219	34	3.9102	3.9102	NUM
commonwealth-179	219	35	%	%	NOUN
commonwealth-179	219	36	3.48285	3.48285	NUM
commonwealth-179	219	37	6.39	6.39	NUM
commonwealth-179	219	38	%	%	NOUN
commonwealth-179	219	39	4.00	4.00	NUM
commonwealth-179	219	40	%	%	NOUN
commonwealth-179	219	41	1.4	1.4	NUM
commonwealth-179	219	42	%	%	NOUN
commonwealth-179	219	43	revenue	revenue	NOUN
commonwealth-179	219	44	$	$	SYM
commonwealth-179	219	45	1,045	1,045	NUM
commonwealth-179	219	46	$	$	SYM
commonwealth-179	219	47	697	697	NUM
commonwealth-179	219	48	$	$	SYM
commonwealth-179	219	49	336	336	NUM
commonwealth-179	219	50	$	$	SYM
commonwealth-179	219	51	2,078	2,078	NUM
commonwealth-179	219	52	$	$	SYM
commonwealth-179	219	53	220	220	NUM
commonwealth-179	219	54	base	base	NOUN
commonwealth-179	219	55	$	$	SYM
commonwealth-179	219	56	26,725	26,725	NUM
commonwealth-179	219	57	$	$	SYM
commonwealth-179	219	58	20,013	20,013	NUM
commonwealth-179	219	59	$	$	SYM
commonwealth-179	219	60	5,258	5,258	NUM
commonwealth-179	219	61	$	$	SYM
commonwealth-179	219	62	51,996	51,996	NUM
commonwealth-179	219	63	$	$	SYM
commonwealth-179	219	64	15,714	15,714	NUM
commonwealth-179	219	65	2026	2026	NUM
commonwealth-179	219	66	city	city	NOUN
commonwealth-179	219	67	static	static	NOUN
commonwealth-179	220	1	(	(	PUNCT
commonwealth-179	220	2	smaller	small	ADJ
commonwealth-179	220	3	tax	tax	NOUN
commonwealth-179	220	4	change	change	NOUN
commonwealth-179	220	5	)	)	PUNCT
commonwealth-179	220	6	rate	rate	NOUN
commonwealth-179	220	7	3.5165	3.5165	NUM
commonwealth-179	220	8	%	%	NOUN
commonwealth-179	220	9	3.1322	3.1322	NUM
commonwealth-179	220	10	%	%	NOUN
commonwealth-179	220	11	6.00	6.00	NUM
commonwealth-179	220	12	%	%	NOUN
commonwealth-179	220	13	3.63	3.63	NUM
commonwealth-179	220	14	%	%	NOUN
commonwealth-179	220	15	1.4	1.4	NUM
commonwealth-179	220	16	%	%	NOUN
commonwealth-179	220	17	revenue	revenue	NOUN
commonwealth-179	220	18	$	$	SYM
commonwealth-179	220	19	1,263	1,263	NUM
commonwealth-179	220	20	$	$	SYM
commonwealth-179	220	21	842	842	NUM
commonwealth-179	220	22	$	$	SYM
commonwealth-179	220	23	447	447	NUM
commonwealth-179	220	24	$	$	SYM
commonwealth-179	220	25	2,550	2,550	NUM
commonwealth-179	220	26	$	$	SYM
commonwealth-179	220	27	293	293	NUM
commonwealth-179	220	28	base	base	NOUN
commonwealth-179	220	29	$	$	SYM
commonwealth-179	220	30	35,916	35,916	NUM
commonwealth-179	220	31	$	$	SYM
commonwealth-179	220	32	26,882	26,882	NUM
commonwealth-179	220	33	$	$	SYM
commonwealth-179	220	34	7,450	7,450	NUM
commonwealth-179	220	35	$	$	SYM
commonwealth-179	220	36	70,248	70,248	NUM
commonwealth-179	220	37	$	$	SYM
commonwealth-179	220	38	20,929	20,929	NUM
commonwealth-179	220	39	2026	2026	NUM
commonwealth-179	220	40	city	city	NOUN
commonwealth-179	220	41	dynamic	dynamic	ADJ
commonwealth-179	220	42	(	(	PUNCT
commonwealth-179	220	43	smaller	small	ADJ
commonwealth-179	220	44	tax	tax	NOUN
commonwealth-179	220	45	change	change	NOUN
commonwealth-179	220	46	)	)	PUNCT
commonwealth-179	220	47	rate	rate	NOUN
commonwealth-179	220	48	3.5162	3.5162	NUM
commonwealth-179	220	49	%	%	NOUN
commonwealth-179	220	50	3.1322	3.1322	NUM
commonwealth-179	220	51	%	%	NOUN
commonwealth-179	220	52	6.00	6.00	NUM
commonwealth-179	220	53	%	%	NOUN
commonwealth-179	220	54	3.62	3.62	NUM
commonwealth-179	220	55	%	%	NOUN
commonwealth-179	220	56	1.4	1.4	NUM
commonwealth-179	220	57	%	%	NOUN
commonwealth-179	220	58	revenue	revenue	NOUN
commonwealth-179	220	59	$	$	SYM
commonwealth-179	220	60	1,318	1,318	NUM
commonwealth-179	220	61	$	$	SYM
commonwealth-179	220	62	879	879	NUM
commonwealth-179	220	63	$	$	SYM
commonwealth-179	220	64	447	447	NUM
commonwealth-179	220	65	$	$	SYM
commonwealth-179	220	66	2,644	2,644	NUM
commonwealth-179	220	67	$	$	SYM
commonwealth-179	220	68	305	305	NUM
commonwealth-179	220	69	base	base	NOUN
commonwealth-179	220	70	$	$	SYM
commonwealth-179	220	71	37,480	37,480	NUM
commonwealth-179	220	72	$	$	SYM
commonwealth-179	220	73	28,063	28,063	NUM
commonwealth-179	220	74	$	$	SYM
commonwealth-179	220	75	7,450	7,450	NUM
commonwealth-179	220	76	$	$	SYM
commonwealth-179	220	77	72,993	72,993	NUM
commonwealth-179	220	78	$	$	SYM
commonwealth-179	220	79	21,786	21,786	NUM
commonwealth-179	220	80	2016	2016	NUM
commonwealth-179	220	81	growth	growth	NOUN
commonwealth-179	220	82	coalition	coalition	NOUN
commonwealth-179	220	83	(	(	PUNCT
commonwealth-179	220	84	larger	large	ADJ
commonwealth-179	220	85	tax	tax	NOUN
commonwealth-179	220	86	change	change	NOUN
commonwealth-179	220	87	)	)	PUNCT
commonwealth-179	220	88	rate	rate	NOUN
commonwealth-179	220	89	3.0	3.0	NUM
commonwealth-179	220	90	%	%	NOUN
commonwealth-179	220	91	2.5	2.5	NUM
commonwealth-179	220	92	%	%	NOUN
commonwealth-179	220	93	3.0	3.0	NUM
commonwealth-179	220	94	%	%	NOUN
commonwealth-179	220	95	2.81	2.81	NUM
commonwealth-179	220	96	%	%	NOUN
commonwealth-179	220	97	1.61	1.61	NUM
commonwealth-179	220	98	%	%	NOUN
commonwealth-179	220	99	revenue	revenue	NOUN
commonwealth-179	220	100	$	$	SYM
commonwealth-179	220	101	1,199	1,199	NUM
commonwealth-179	220	102	$	$	SYM
commonwealth-179	220	103	799	799	NUM
commonwealth-179	220	104	$	$	SYM
commonwealth-179	220	105	315	315	NUM
commonwealth-179	220	106	$	$	SYM
commonwealth-179	220	107	2,313	2,313	NUM
commonwealth-179	220	108	$	$	SYM
commonwealth-179	220	109	415	415	NUM
commonwealth-179	220	110	base	base	NOUN
commonwealth-179	220	111	$	$	SYM
commonwealth-179	220	112	39,967	39,967	NUM
commonwealth-179	220	113	$	$	SYM
commonwealth-179	220	114	31,960	31,960	NUM
commonwealth-179	220	115	$	$	SYM
commonwealth-179	220	116	10,500	10,500	NUM
commonwealth-179	220	117	$	$	SYM
commonwealth-179	220	118	82,427	82,427	NUM
commonwealth-179	220	119	$	$	SYM
commonwealth-179	220	120	25,776	25,776	NUM
commonwealth-179	220	121	source	source	NOUN
commonwealth-179	220	122	:	:	PUNCT
commonwealth-179	220	123	econsult	econsult	PROPN
commonwealth-179	220	124	solutions	solution	NOUN
commonwealth-179	220	125	(	(	PUNCT
commonwealth-179	220	126	2015	2015	NUM
commonwealth-179	220	127	)	)	PUNCT
commonwealth-179	220	128	.	.	PUNCT
commonwealth-179	221	1	54	54	NUM
commonwealth-179	221	2	jeffrey	jeffrey	PROPN
commonwealth-179	221	3	carroll	carroll	PROPN
commonwealth-179	221	4	and	and	CCONJ
commonwealth-179	221	5	john	john	PROPN
commonwealth-179	221	6	f.	f.	PROPN
commonwealth-179	221	7	mcdonald	mcdonald	PROPN
commonwealth-179	221	8	the	the	DET
commonwealth-179	221	9	cook	cook	PROPN
commonwealth-179	221	10	county	county	PROPN
commonwealth-179	221	11	,	,	PUNCT
commonwealth-179	221	12	illinois	illinois	PROPN
commonwealth-179	221	13	,	,	PUNCT
commonwealth-179	221	14	property	property	NOUN
commonwealth-179	221	15	tax	tax	NOUN
commonwealth-179	221	16	system	system	NOUN
commonwealth-179	221	17	every	every	DET
commonwealth-179	221	18	county	county	NOUN
commonwealth-179	221	19	in	in	ADP
commonwealth-179	221	20	illinois	illinois	PROPN
commonwealth-179	221	21	,	,	PUNCT
commonwealth-179	221	22	except	except	SCONJ
commonwealth-179	221	23	cook	cook	PROPN
commonwealth-179	221	24	county	county	NOUN
commonwealth-179	221	25	,	,	PUNCT
commonwealth-179	221	26	assesses	assess	VERB
commonwealth-179	221	27	all	all	DET
commonwealth-179	221	28	property	property	NOUN
commonwealth-179	221	29	that	that	PRON
commonwealth-179	221	30	is	be	AUX
commonwealth-179	221	31	subject	subject	ADJ
commonwealth-179	221	32	to	to	ADP
commonwealth-179	221	33	property	property	NOUN
commonwealth-179	221	34	taxation	taxation	NOUN
commonwealth-179	221	35	at	at	ADP
commonwealth-179	221	36	33.3	33.3	NUM
commonwealth-179	221	37	%	%	NOUN
commonwealth-179	221	38	of	of	ADP
commonwealth-179	221	39	market	market	NOUN
commonwealth-179	221	40	value	value	NOUN
commonwealth-179	221	41	.	.	PUNCT
commonwealth-179	222	1	the	the	DET
commonwealth-179	222	2	constitution	constitution	NOUN
commonwealth-179	222	3	of	of	ADP
commonwealth-179	222	4	the	the	DET
commonwealth-179	222	5	state	state	NOUN
commonwealth-179	222	6	of	of	ADP
commonwealth-179	222	7	illinois	illinois	PROPN
commonwealth-179	222	8	permits	permit	VERB
commonwealth-179	222	9	counties	county	NOUN
commonwealth-179	222	10	with	with	ADP
commonwealth-179	222	11	population	population	NOUN
commonwealth-179	222	12	in	in	ADP
commonwealth-179	222	13	excess	excess	NOUN
commonwealth-179	222	14	of	of	ADP
commonwealth-179	222	15	200,000	200,000	NUM
commonwealth-179	222	16	to	to	PART
commonwealth-179	222	17	adopt	adopt	VERB
commonwealth-179	222	18	a	a	DET
commonwealth-179	222	19	classification	classification	NOUN
commonwealth-179	222	20	system	system	NOUN
commonwealth-179	222	21	for	for	ADP
commonwealth-179	222	22	local	local	ADJ
commonwealth-179	222	23	property	property	NOUN
commonwealth-179	222	24	taxation	taxation	NOUN
commonwealth-179	222	25	in	in	ADP
commonwealth-179	222	26	which	which	PRON
commonwealth-179	222	27	the	the	DET
commonwealth-179	222	28	assessment	assessment	NOUN
commonwealth-179	222	29	ratio	ratio	NOUN
commonwealth-179	222	30	can	can	AUX
commonwealth-179	222	31	vary	vary	VERB
commonwealth-179	222	32	across	across	ADP
commonwealth-179	222	33	classes	class	NOUN
commonwealth-179	222	34	of	of	ADP
commonwealth-179	222	35	property	property	NOUN
commonwealth-179	222	36	by	by	ADP
commonwealth-179	222	37	a	a	DET
commonwealth-179	222	38	factor	factor	NOUN
commonwealth-179	222	39	no	no	ADV
commonwealth-179	222	40	larger	large	ADJ
commonwealth-179	222	41	than	than	ADP
commonwealth-179	222	42	2.5	2.5	NUM
commonwealth-179	222	43	.	.	PUNCT
commonwealth-179	223	1	cook	cook	NOUN
commonwealth-179	223	2	county	county	NOUN
commonwealth-179	223	3	is	be	AUX
commonwealth-179	223	4	the	the	DET
commonwealth-179	223	5	only	only	ADJ
commonwealth-179	223	6	county	county	NOUN
commonwealth-179	223	7	that	that	PRON
commonwealth-179	223	8	has	have	AUX
commonwealth-179	223	9	adopted	adopt	VERB
commonwealth-179	223	10	such	such	DET
commonwealth-179	223	11	a	a	DET
commonwealth-179	223	12	system	system	NOUN
commonwealth-179	223	13	,	,	PUNCT
commonwealth-179	223	14	which	which	PRON
commonwealth-179	223	15	currently	currently	ADV
commonwealth-179	223	16	includes	include	VERB
commonwealth-179	223	17	six	six	NUM
commonwealth-179	223	18	major	major	ADJ
commonwealth-179	223	19	classes	class	NOUN
commonwealth-179	223	20	and	and	CCONJ
commonwealth-179	223	21	eight	eight	NUM
commonwealth-179	223	22	incentive	incentive	NOUN
commonwealth-179	223	23	classes	class	NOUN
commonwealth-179	223	24	.	.	PUNCT
commonwealth-179	224	1	the	the	DET
commonwealth-179	224	2	six	six	NUM
commonwealth-179	224	3	major	major	ADJ
commonwealth-179	224	4	classes	class	NOUN
commonwealth-179	224	5	and	and	CCONJ
commonwealth-179	224	6	their	their	PRON
commonwealth-179	224	7	statutory	statutory	ADJ
commonwealth-179	224	8	assessment	assessment	NOUN
commonwealth-179	224	9	ratios	ratio	NOUN
commonwealth-179	224	10	are	be	AUX
commonwealth-179	224	11	illustrated	illustrate	VERB
commonwealth-179	224	12	in	in	ADP
commonwealth-179	224	13	table	table	NOUN
commonwealth-179	224	14	9	9	NUM
commonwealth-179	224	15	.	.	PUNCT
commonwealth-179	225	1	the	the	DET
commonwealth-179	225	2	illinois	illinois	PROPN
commonwealth-179	225	3	department	department	PROPN
commonwealth-179	225	4	of	of	ADP
commonwealth-179	225	5	revenue	revenue	NOUN
commonwealth-179	225	6	computes	compute	VERB
commonwealth-179	225	7	an	an	DET
commonwealth-179	225	8	equalization	equalization	NOUN
commonwealth-179	225	9	factor	factor	NOUN
commonwealth-179	225	10	that	that	PRON
commonwealth-179	225	11	brings	bring	VERB
commonwealth-179	225	12	the	the	DET
commonwealth-179	225	13	total	total	ADJ
commonwealth-179	225	14	assessed	assess	VERB
commonwealth-179	225	15	value	value	NOUN
commonwealth-179	225	16	of	of	ADP
commonwealth-179	225	17	property	property	NOUN
commonwealth-179	225	18	for	for	ADP
commonwealth-179	225	19	cook	cook	NOUN
commonwealth-179	225	20	county	county	NOUN
commonwealth-179	225	21	to	to	ADP
commonwealth-179	225	22	33.3	33.3	NUM
commonwealth-179	225	23	%	%	NOUN
commonwealth-179	225	24	of	of	ADP
commonwealth-179	225	25	estimated	estimate	VERB
commonwealth-179	225	26	market	market	NOUN
commonwealth-179	225	27	value	value	NOUN
commonwealth-179	225	28	for	for	ADP
commonwealth-179	225	29	the	the	DET
commonwealth-179	225	30	entire	entire	ADJ
commonwealth-179	225	31	county	county	NOUN
commonwealth-179	225	32	.	.	PUNCT
commonwealth-179	226	1	because	because	SCONJ
commonwealth-179	226	2	residential	residential	ADJ
commonwealth-179	226	3	property	property	NOUN
commonwealth-179	226	4	,	,	PUNCT
commonwealth-179	226	5	class	class	NOUN
commonwealth-179	226	6	2	2	NUM
commonwealth-179	226	7	and	and	CCONJ
commonwealth-179	226	8	class	class	NOUN
commonwealth-179	226	9	3	3	NUM
commonwealth-179	226	10	,	,	PUNCT
commonwealth-179	226	11	the	the	DET
commonwealth-179	226	12	largest	large	ADJ
commonwealth-179	226	13	category	category	NOUN
commonwealth-179	226	14	of	of	ADP
commonwealth-179	226	15	property	property	NOUN
commonwealth-179	226	16	,	,	PUNCT
commonwealth-179	226	17	is	be	AUX
commonwealth-179	226	18	assessed	assess	VERB
commonwealth-179	226	19	at	at	ADP
commonwealth-179	226	20	only	only	ADV
commonwealth-179	226	21	10	10	NUM
commonwealth-179	226	22	%	%	NOUN
commonwealth-179	226	23	of	of	ADP
commonwealth-179	226	24	market	market	NOUN
commonwealth-179	226	25	value	value	NOUN
commonwealth-179	226	26	,	,	PUNCT
commonwealth-179	226	27	the	the	DET
commonwealth-179	226	28	equalization	equalization	NOUN
commonwealth-179	226	29	factor	factor	NOUN
commonwealth-179	226	30	is	be	AUX
commonwealth-179	226	31	in	in	ADP
commonwealth-179	226	32	the	the	DET
commonwealth-179	226	33	range	range	NOUN
commonwealth-179	226	34	of	of	ADP
commonwealth-179	226	35	3.0	3.0	NUM
commonwealth-179	226	36	.	.	PUNCT
commonwealth-179	227	1	the	the	DET
commonwealth-179	227	2	actual	actual	ADJ
commonwealth-179	227	3	equalization	equalization	NOUN
commonwealth-179	227	4	factor	factor	NOUN
commonwealth-179	227	5	was	be	AUX
commonwealth-179	227	6	3.30	3.30	NUM
commonwealth-179	227	7	in	in	ADP
commonwealth-179	227	8	2010	2010	NUM
commonwealth-179	227	9	and	and	CCONJ
commonwealth-179	227	10	2.9706	2.9706	NUM
commonwealth-179	227	11	in	in	ADP
commonwealth-179	227	12	2011	2011	NUM
commonwealth-179	227	13	.	.	PUNCT
commonwealth-179	228	1	these	these	DET
commonwealth-179	228	2	equalization	equalization	NOUN
commonwealth-179	228	3	factors	factor	NOUN
commonwealth-179	228	4	imply	imply	VERB
commonwealth-179	228	5	that	that	SCONJ
commonwealth-179	228	6	,	,	PUNCT
commonwealth-179	228	7	in	in	ADP
commonwealth-179	228	8	effect	effect	NOUN
commonwealth-179	228	9	,	,	PUNCT
commonwealth-179	228	10	commercial	commercial	ADJ
commonwealth-179	228	11	and	and	CCONJ
commonwealth-179	228	12	industrial	industrial	ADJ
commonwealth-179	228	13	properties	property	NOUN
commonwealth-179	228	14	in	in	ADP
commonwealth-179	228	15	cook	cook	NOUN
commonwealth-179	228	16	county	county	NOUN
commonwealth-179	228	17	are	be	AUX
commonwealth-179	228	18	being	be	AUX
commonwealth-179	228	19	assessed	assess	VERB
commonwealth-179	228	20	at	at	ADP
commonwealth-179	228	21	82.5	82.5	NUM
commonwealth-179	228	22	%	%	NOUN
commonwealth-179	228	23	to	to	ADP
commonwealth-179	228	24	74.3	74.3	NUM
commonwealth-179	228	25	%	%	NOUN
commonwealth-179	228	26	of	of	ADP
commonwealth-179	228	27	market	market	NOUN
commonwealth-179	228	28	value	value	NOUN
commonwealth-179	228	29	,	,	PUNCT
commonwealth-179	228	30	compared	compare	VERB
commonwealth-179	228	31	to	to	ADP
commonwealth-179	228	32	33.3	33.3	NUM
commonwealth-179	228	33	%	%	NOUN
commonwealth-179	228	34	in	in	ADP
commonwealth-179	228	35	the	the	DET
commonwealth-179	228	36	collar	collar	NOUN
commonwealth-179	228	37	counties	county	NOUN
commonwealth-179	228	38	such	such	ADJ
commonwealth-179	228	39	as	as	ADP
commonwealth-179	228	40	dupage	dupage	NOUN
commonwealth-179	228	41	,	,	PUNCT
commonwealth-179	228	42	lake	lake	NOUN
commonwealth-179	228	43	,	,	PUNCT
commonwealth-179	228	44	and	and	CCONJ
commonwealth-179	228	45	will	will	AUX
commonwealth-179	228	46	.	.	PUNCT
commonwealth-179	229	1	the	the	DET
commonwealth-179	229	2	classification	classification	NOUN
commonwealth-179	229	3	system	system	NOUN
commonwealth-179	229	4	leads	lead	VERB
commonwealth-179	229	5	to	to	ADP
commonwealth-179	229	6	a	a	DET
commonwealth-179	229	7	large	large	ADJ
commonwealth-179	229	8	divergence	divergence	NOUN
commonwealth-179	229	9	in	in	ADP
commonwealth-179	229	10	property	property	NOUN
commonwealth-179	229	11	taxes	taxis	NOUN
commonwealth-179	229	12	on	on	ADP
commonwealth-179	229	13	commercial	commercial	ADJ
commonwealth-179	229	14	and	and	CCONJ
commonwealth-179	229	15	industrial	industrial	ADJ
commonwealth-179	229	16	properties	property	NOUN
commonwealth-179	229	17	that	that	PRON
commonwealth-179	229	18	are	be	AUX
commonwealth-179	229	19	otherwise	otherwise	ADV
commonwealth-179	229	20	identical	identical	ADJ
commonwealth-179	229	21	between	between	ADP
commonwealth-179	229	22	cook	cook	NOUN
commonwealth-179	229	23	county	county	NOUN
commonwealth-179	229	24	and	and	CCONJ
commonwealth-179	229	25	the	the	DET
commonwealth-179	229	26	adjacent	adjacent	ADJ
commonwealth-179	229	27	counties	county	NOUN
commonwealth-179	229	28	.	.	PUNCT
commonwealth-179	230	1	on	on	ADP
commonwealth-179	230	2	the	the	DET
commonwealth-179	230	3	other	other	ADJ
commonwealth-179	230	4	hand	hand	NOUN
commonwealth-179	230	5	,	,	PUNCT
commonwealth-179	230	6	the	the	DET
commonwealth-179	230	7	state	state	NOUN
commonwealth-179	230	8	equalization	equalization	NOUN
commonwealth-179	230	9	factor	factor	NOUN
commonwealth-179	230	10	brings	bring	VERB
commonwealth-179	230	11	the	the	DET
commonwealth-179	230	12	assessment	assessment	NOUN
commonwealth-179	230	13	ratio	ratio	NOUN
commonwealth-179	230	14	for	for	ADP
commonwealth-179	230	15	residential	residential	ADJ
commonwealth-179	230	16	property	property	NOUN
commonwealth-179	230	17	in	in	ADP
commonwealth-179	230	18	cook	cook	NOUN
commonwealth-179	230	19	county	county	NOUN
commonwealth-179	230	20	roughly	roughly	ADV
commonwealth-179	230	21	into	into	ADP
commonwealth-179	230	22	equality	equality	NOUN
commonwealth-179	230	23	with	with	ADP
commonwealth-179	230	24	residential	residential	ADJ
commonwealth-179	230	25	property	property	NOUN
commonwealth-179	230	26	in	in	ADP
commonwealth-179	230	27	the	the	DET
commonwealth-179	230	28	adjacent	adjacent	ADJ
commonwealth-179	230	29	counties	county	NOUN
commonwealth-179	230	30	.	.	PUNCT
commonwealth-179	231	1	it	it	PRON
commonwealth-179	231	2	is	be	AUX
commonwealth-179	231	3	important	important	ADJ
commonwealth-179	231	4	to	to	PART
commonwealth-179	231	5	make	make	VERB
commonwealth-179	231	6	the	the	DET
commonwealth-179	231	7	distinction	distinction	NOUN
commonwealth-179	231	8	between	between	ADP
commonwealth-179	231	9	the	the	DET
commonwealth-179	231	10	assessment	assessment	NOUN
commonwealth-179	231	11	ratio	ratio	NOUN
commonwealth-179	231	12	and	and	CCONJ
commonwealth-179	231	13	the	the	DET
commonwealth-179	231	14	property	property	NOUN
commonwealth-179	231	15	tax	tax	NOUN
commonwealth-179	231	16	rate	rate	NOUN
commonwealth-179	231	17	.	.	PUNCT
commonwealth-179	232	1	the	the	DET
commonwealth-179	232	2	property	property	NOUN
commonwealth-179	232	3	tax	tax	NOUN
commonwealth-179	232	4	rate	rate	NOUN
commonwealth-179	232	5	for	for	ADP
commonwealth-179	232	6	cook	cook	NOUN
commonwealth-179	232	7	county	county	NOUN
commonwealth-179	232	8	reported	report	VERB
commonwealth-179	232	9	here	here	ADV
commonwealth-179	232	10	is	be	AUX
commonwealth-179	232	11	the	the	DET
commonwealth-179	232	12	property	property	NOUN
commonwealth-179	232	13	tax	tax	NOUN
commonwealth-179	232	14	bill	bill	NOUN
commonwealth-179	232	15	divided	divide	VERB
commonwealth-179	232	16	by	by	ADP
commonwealth-179	232	17	the	the	DET
commonwealth-179	232	18	value	value	NOUN
commonwealth-179	232	19	of	of	ADP
commonwealth-179	232	20	the	the	DET
commonwealth-179	232	21	property	property	NOUN
commonwealth-179	232	22	,	,	PUNCT
commonwealth-179	232	23	i.e.	i.e.	X
commonwealth-179	232	24	,	,	PUNCT
commonwealth-179	232	25	property	property	NOUN
commonwealth-179	232	26	taxes	taxis	NOUN
commonwealth-179	232	27	as	as	ADP
commonwealth-179	232	28	a	a	DET
commonwealth-179	232	29	percentage	percentage	NOUN
commonwealth-179	232	30	of	of	ADP
commonwealth-179	232	31	property	property	NOUN
commonwealth-179	232	32	value	value	NOUN
commonwealth-179	232	33	.	.	PUNCT
commonwealth-179	233	1	for	for	ADP
commonwealth-179	233	2	example	example	NOUN
commonwealth-179	233	3	,	,	PUNCT
commonwealth-179	233	4	the	the	DET
commonwealth-179	233	5	property	property	NOUN
commonwealth-179	233	6	tax	tax	NOUN
commonwealth-179	233	7	rate	rate	NOUN
commonwealth-179	233	8	table	table	NOUN
commonwealth-179	233	9	9	9	NUM
commonwealth-179	233	10	.	.	PUNCT
commonwealth-179	234	1	cook	cook	VERB
commonwealth-179	234	2	county	county	NOUN
commonwealth-179	234	3	property	property	NOUN
commonwealth-179	234	4	tax	tax	NOUN
commonwealth-179	234	5	classifications	classification	NOUN
commonwealth-179	234	6	by	by	ADP
commonwealth-179	234	7	statutory	statutory	ADJ
commonwealth-179	234	8	assessment	assessment	NOUN
commonwealth-179	234	9	ratios	ratio	NOUN
commonwealth-179	234	10	class	class	NOUN
commonwealth-179	234	11	type	type	NOUN
commonwealth-179	234	12	assessment	assessment	NOUN
commonwealth-179	234	13	ratio	ratio	NOUN
commonwealth-179	234	14	class	class	NOUN
commonwealth-179	234	15	1	1	NUM
commonwealth-179	234	16	vacant	vacant	ADJ
commonwealth-179	234	17	or	or	CCONJ
commonwealth-179	234	18	farm	farm	NOUN
commonwealth-179	234	19	land	land	NOUN
commonwealth-179	234	20	10	10	NUM
commonwealth-179	234	21	%	%	NOUN
commonwealth-179	234	22	class	class	NOUN
commonwealth-179	234	23	2	2	NUM
commonwealth-179	234	24	residential	residential	ADJ
commonwealth-179	234	25	(	(	PUNCT
commonwealth-179	234	26	6	6	NUM
commonwealth-179	234	27	units	unit	NOUN
commonwealth-179	234	28	or	or	CCONJ
commonwealth-179	234	29	fewer	few	ADJ
commonwealth-179	234	30	)	)	PUNCT
commonwealth-179	234	31	10	10	NUM
commonwealth-179	234	32	%	%	NOUN
commonwealth-179	234	33	class	class	NOUN
commonwealth-179	234	34	3	3	NUM
commonwealth-179	234	35	apartments	apartment	NOUN
commonwealth-179	234	36	(	(	PUNCT
commonwealth-179	234	37	7	7	NUM
commonwealth-179	234	38	units	unit	NOUN
commonwealth-179	234	39	or	or	CCONJ
commonwealth-179	234	40	more	more	ADJ
commonwealth-179	234	41	)	)	PUNCT
commonwealth-179	234	42	10	10	NUM
commonwealth-179	234	43	%	%	NOUN
commonwealth-179	234	44	(	(	PUNCT
commonwealth-179	234	45	as	as	ADP
commonwealth-179	234	46	of	of	ADP
commonwealth-179	234	47	2011	2011	NUM
commonwealth-179	234	48	)	)	PUNCT
commonwealth-179	234	49	class	class	NOUN
commonwealth-179	234	50	4	4	NUM
commonwealth-179	234	51	not	not	PART
commonwealth-179	234	52	-	-	PUNCT
commonwealth-179	234	53	for	for	ADP
commonwealth-179	234	54	-	-	PUNCT
commonwealth-179	234	55	profit	profit	NOUN
commonwealth-179	234	56	25	25	NUM
commonwealth-179	234	57	%	%	NOUN
commonwealth-179	234	58	class	class	NOUN
commonwealth-179	234	59	5a	5a	NUM
commonwealth-179	234	60	commercial	commercial	ADJ
commonwealth-179	234	61	25	25	NUM
commonwealth-179	234	62	%	%	NOUN
commonwealth-179	234	63	class	class	NOUN
commonwealth-179	234	64	5b	5b	NOUN
commonwealth-179	234	65	industrial	industrial	ADJ
commonwealth-179	234	66	25	25	NUM
commonwealth-179	234	67	%	%	NOUN
commonwealth-179	234	68	source	source	NOUN
commonwealth-179	234	69	:	:	PUNCT
commonwealth-179	234	70	cook	cook	VERB
commonwealth-179	234	71	county	county	PROPN
commonwealth-179	234	72	assessor	assessor	NOUN
commonwealth-179	234	73	’s	’s	PART
commonwealth-179	234	74	office	office	NOUN
commonwealth-179	234	75	(	(	PUNCT
commonwealth-179	234	76	2015	2015	NUM
commonwealth-179	234	77	)	)	PUNCT
commonwealth-179	234	78	.	.	PUNCT
commonwealth-179	235	1	should	should	AUX
commonwealth-179	235	2	the	the	DET
commonwealth-179	235	3	philadelphia	philadelphia	PROPN
commonwealth-179	235	4	property	property	NOUN
commonwealth-179	235	5	tax	tax	NOUN
commonwealth-179	235	6	classification	classification	NOUN
commonwealth-179	235	7	system	system	NOUN
commonwealth-179	235	8	be	be	AUX
commonwealth-179	235	9	modified	modify	VERB
commonwealth-179	235	10	?	?	PUNCT
commonwealth-179	236	1	55	55	NUM
commonwealth-179	236	2	for	for	ADP
commonwealth-179	236	3	tax	tax	NOUN
commonwealth-179	236	4	year	year	NOUN
commonwealth-179	236	5	2011	2011	NUM
commonwealth-179	236	6	in	in	ADP
commonwealth-179	236	7	river	river	PROPN
commonwealth-179	236	8	forest	forest	NOUN
commonwealth-179	236	9	township	township	NOUN
commonwealth-179	236	10	in	in	ADP
commonwealth-179	236	11	cook	cook	PROPN
commonwealth-179	236	12	county	county	NOUN
commonwealth-179	236	13	is	be	AUX
commonwealth-179	236	14	calculated	calculate	VERB
commonwealth-179	236	15	as	as	SCONJ
commonwealth-179	236	16	follows	follow	VERB
commonwealth-179	236	17	:	:	PUNCT
commonwealth-179	236	18	tax	tax	NOUN
commonwealth-179	236	19	rate	rate	NOUN
commonwealth-179	236	20	=	=	PUNCT
commonwealth-179	236	21	estimated	estimate	VERB
commonwealth-179	236	22	property	property	NOUN
commonwealth-179	236	23	value	value	NOUN
commonwealth-179	236	24	×	×	NOUN
commonwealth-179	236	25	assessment	assessment	NOUN
commonwealth-179	236	26	ratio	ratio	NOUN
commonwealth-179	236	27	×	×	PROPN
commonwealth-179	236	28	state	state	NOUN
commonwealth-179	236	29	equalization	equalization	NOUN
commonwealth-179	236	30	factor	factor	NOUN
commonwealth-179	236	31	×	×	PROPN
commonwealth-179	236	32	local	local	ADJ
commonwealth-179	236	33	tax	tax	NOUN
commonwealth-179	236	34	rate	rate	NOUN
commonwealth-179	236	35	estimated	estimate	VERB
commonwealth-179	236	36	property	property	NOUN
commonwealth-179	236	37	value	value	NOUN
commonwealth-179	236	38	estimated	estimate	VERB
commonwealth-179	236	39	property	property	NOUN
commonwealth-179	236	40	value	value	NOUN
commonwealth-179	236	41	cancels	cancel	VERB
commonwealth-179	236	42	out	out	ADP
commonwealth-179	236	43	from	from	ADP
commonwealth-179	236	44	this	this	DET
commonwealth-179	236	45	equation	equation	NOUN
commonwealth-179	236	46	,	,	PUNCT
commonwealth-179	236	47	so	so	SCONJ
commonwealth-179	236	48	in	in	ADP
commonwealth-179	236	49	this	this	DET
commonwealth-179	236	50	case	case	NOUN
commonwealth-179	236	51	of	of	ADP
commonwealth-179	236	52	commercial	commercial	ADJ
commonwealth-179	236	53	and	and	CCONJ
commonwealth-179	236	54	industrial	industrial	ADJ
commonwealth-179	236	55	property	property	NOUN
commonwealth-179	236	56	in	in	ADP
commonwealth-179	236	57	suburban	suburban	ADJ
commonwealth-179	236	58	river	river	NOUN
commonwealth-179	236	59	forest	forest	NOUN
commonwealth-179	236	60	township	township	NOUN
commonwealth-179	236	61	in	in	ADP
commonwealth-179	236	62	cook	cook	PROPN
commonwealth-179	236	63	county	county	PROPN
commonwealth-179	236	64	,	,	PUNCT
commonwealth-179	236	65	tax	tax	NOUN
commonwealth-179	236	66	rate	rate	NOUN
commonwealth-179	236	67	=	=	NUM
commonwealth-179	236	68	0.25	0.25	NUM
commonwealth-179	236	69	×	×	NOUN
commonwealth-179	236	70	2.9706	2.9706	NUM
commonwealth-179	236	71	×	×	NOUN
commonwealth-179	236	72	0.09247	0.09247	NUM
commonwealth-179	236	73	=	=	SYM
commonwealth-179	236	74	0.0687	0.0687	NUM
commonwealth-179	236	75	(	(	PUNCT
commonwealth-179	236	76	6.87	6.87	NUM
commonwealth-179	236	77	%	%	NOUN
commonwealth-179	236	78	of	of	ADP
commonwealth-179	236	79	estimated	estimate	VERB
commonwealth-179	236	80	property	property	NOUN
commonwealth-179	236	81	value	value	NOUN
commonwealth-179	236	82	)	)	PUNCT
commonwealth-179	236	83	the	the	DET
commonwealth-179	236	84	corresponding	correspond	VERB
commonwealth-179	236	85	tax	tax	NOUN
commonwealth-179	236	86	rate	rate	NOUN
commonwealth-179	236	87	for	for	ADP
commonwealth-179	236	88	residential	residential	ADJ
commonwealth-179	236	89	property	property	NOUN
commonwealth-179	236	90	in	in	ADP
commonwealth-179	236	91	river	river	NOUN
commonwealth-179	236	92	forest	forest	PROPN
commonwealth-179	236	93	township	township	NOUN
commonwealth-179	236	94	uses	use	VERB
commonwealth-179	236	95	the	the	DET
commonwealth-179	236	96	assessment	assessment	NOUN
commonwealth-179	236	97	ratio	ratio	NOUN
commonwealth-179	236	98	of	of	ADP
commonwealth-179	236	99	10	10	NUM
commonwealth-179	236	100	%	%	NOUN
commonwealth-179	236	101	,	,	PUNCT
commonwealth-179	236	102	which	which	PRON
commonwealth-179	236	103	produces	produce	VERB
commonwealth-179	236	104	a	a	DET
commonwealth-179	236	105	tax	tax	NOUN
commonwealth-179	236	106	rate	rate	NOUN
commonwealth-179	236	107	of	of	ADP
commonwealth-179	236	108	2.75	2.75	NUM
commonwealth-179	236	109	%	%	NOUN
commonwealth-179	236	110	.	.	PUNCT
commonwealth-179	237	1	the	the	DET
commonwealth-179	237	2	studies	study	NOUN
commonwealth-179	237	3	of	of	ADP
commonwealth-179	237	4	industrial	industrial	ADJ
commonwealth-179	237	5	property	property	NOUN
commonwealth-179	237	6	sales	sale	NOUN
commonwealth-179	237	7	by	by	ADP
commonwealth-179	237	8	mcdonald	mcdonald	PROPN
commonwealth-179	237	9	and	and	CCONJ
commonwealth-179	237	10	yurova	yurova	PROPN
commonwealth-179	237	11	(	(	PUNCT
commonwealth-179	237	12	2006	2006	NUM
commonwealth-179	237	13	,	,	PUNCT
commonwealth-179	237	14	2007	2007	NUM
commonwealth-179	237	15	)	)	PUNCT
commonwealth-179	237	16	found	find	VERB
commonwealth-179	237	17	that	that	SCONJ
commonwealth-179	237	18	the	the	DET
commonwealth-179	237	19	average	average	ADJ
commonwealth-179	237	20	property	property	NOUN
commonwealth-179	237	21	tax	tax	NOUN
commonwealth-179	237	22	rate	rate	NOUN
commonwealth-179	237	23	for	for	ADP
commonwealth-179	237	24	2001–2004	2001–2004	NUM
commonwealth-179	237	25	for	for	ADP
commonwealth-179	237	26	a	a	DET
commonwealth-179	237	27	sample	sample	NOUN
commonwealth-179	237	28	of	of	ADP
commonwealth-179	237	29	419	419	NUM
commonwealth-179	237	30	properties	property	NOUN
commonwealth-179	237	31	was	be	AUX
commonwealth-179	237	32	4.32	4.32	NUM
commonwealth-179	237	33	%	%	NOUN
commonwealth-179	237	34	of	of	ADP
commonwealth-179	237	35	market	market	NOUN
commonwealth-179	237	36	value	value	NOUN
commonwealth-179	237	37	in	in	ADP
commonwealth-179	237	38	cook	cook	NOUN
commonwealth-179	237	39	county	county	NOUN
commonwealth-179	237	40	and	and	CCONJ
commonwealth-179	237	41	1.69	1.69	NUM
commonwealth-179	237	42	%	%	NOUN
commonwealth-179	237	43	of	of	ADP
commonwealth-179	237	44	market	market	NOUN
commonwealth-179	237	45	value	value	NOUN
commonwealth-179	237	46	in	in	ADP
commonwealth-179	237	47	dupage	dupage	PROPN
commonwealth-179	237	48	county	county	NOUN
commonwealth-179	237	49	.	.	PUNCT
commonwealth-179	238	1	other	other	ADJ
commonwealth-179	238	2	studies	study	NOUN
commonwealth-179	238	3	find	find	VERB
commonwealth-179	238	4	similar	similar	ADJ
commonwealth-179	238	5	differences	difference	NOUN
commonwealth-179	238	6	.	.	PUNCT
commonwealth-179	239	1	property	property	NOUN
commonwealth-179	239	2	tax	tax	NOUN
commonwealth-179	239	3	rates	rate	NOUN
commonwealth-179	239	4	in	in	ADP
commonwealth-179	239	5	metropolitan	metropolitan	PROPN
commonwealth-179	239	6	chicago	chicago	PROPN
commonwealth-179	239	7	dardick	dardick	PROPN
commonwealth-179	239	8	and	and	CCONJ
commonwealth-179	239	9	bentle	bentle	NOUN
commonwealth-179	239	10	(	(	PUNCT
commonwealth-179	239	11	2015	2015	NUM
commonwealth-179	239	12	)	)	PUNCT
commonwealth-179	239	13	estimate	estimate	VERB
commonwealth-179	239	14	effective	effective	ADJ
commonwealth-179	239	15	property	property	NOUN
commonwealth-179	239	16	tax	tax	NOUN
commonwealth-179	239	17	rates	rate	NOUN
commonwealth-179	239	18	(	(	PUNCT
commonwealth-179	239	19	property	property	NOUN
commonwealth-179	239	20	taxes	taxis	NOUN
commonwealth-179	239	21	as	as	ADP
commonwealth-179	239	22	a	a	DET
commonwealth-179	239	23	percentage	percentage	NOUN
commonwealth-179	239	24	of	of	ADP
commonwealth-179	239	25	property	property	NOUN
commonwealth-179	239	26	value	value	NOUN
commonwealth-179	239	27	)	)	PUNCT
commonwealth-179	239	28	for	for	ADP
commonwealth-179	239	29	2015	2015	NUM
commonwealth-179	239	30	.	.	PUNCT
commonwealth-179	240	1	table	table	NOUN
commonwealth-179	240	2	10	10	NUM
commonwealth-179	240	3	shows	show	VERB
commonwealth-179	240	4	effective	effective	ADJ
commonwealth-179	240	5	property	property	NOUN
commonwealth-179	240	6	tax	tax	NOUN
commonwealth-179	240	7	rates	rate	NOUN
commonwealth-179	240	8	for	for	ADP
commonwealth-179	240	9	a	a	DET
commonwealth-179	240	10	representative	representative	ADJ
commonwealth-179	240	11	sample	sample	NOUN
commonwealth-179	240	12	of	of	ADP
commonwealth-179	240	13	municipalities	municipality	NOUN
commonwealth-179	240	14	.	.	PUNCT
commonwealth-179	241	1	municipalities	municipality	NOUN
commonwealth-179	241	2	in	in	ADP
commonwealth-179	241	3	cook	cook	NOUN
commonwealth-179	241	4	county	county	NOUN
commonwealth-179	241	5	and	and	CCONJ
commonwealth-179	241	6	the	the	DET
commonwealth-179	241	7	adjacent	adjacent	ADJ
commonwealth-179	241	8	counties	county	NOUN
commonwealth-179	241	9	of	of	ADP
commonwealth-179	241	10	dupage	dupage	PROPN
commonwealth-179	241	11	,	,	PUNCT
commonwealth-179	241	12	lake	lake	NOUN
commonwealth-179	241	13	,	,	PUNCT
commonwealth-179	241	14	and	and	CCONJ
commonwealth-179	241	15	will	will	AUX
commonwealth-179	241	16	are	are	AUX
commonwealth-179	241	17	shown	show	VERB
commonwealth-179	241	18	.	.	PUNCT
commonwealth-179	242	1	table	table	NOUN
commonwealth-179	242	2	10	10	NUM
commonwealth-179	242	3	shows	show	VERB
commonwealth-179	242	4	that	that	SCONJ
commonwealth-179	242	5	property	property	NOUN
commonwealth-179	242	6	tax	tax	NOUN
commonwealth-179	242	7	rates	rate	NOUN
commonwealth-179	242	8	in	in	ADP
commonwealth-179	242	9	suburban	suburban	ADJ
commonwealth-179	242	10	cook	cook	NOUN
commonwealth-179	242	11	county	county	NOUN
commonwealth-179	242	12	municipalities	municipality	NOUN
commonwealth-179	242	13	are	be	AUX
commonwealth-179	242	14	much	much	ADV
commonwealth-179	242	15	higher	high	ADJ
commonwealth-179	242	16	than	than	ADP
commonwealth-179	242	17	property	property	NOUN
commonwealth-179	242	18	tax	tax	NOUN
commonwealth-179	242	19	rates	rate	NOUN
commonwealth-179	242	20	both	both	CCONJ
commonwealth-179	242	21	in	in	ADP
commonwealth-179	242	22	the	the	DET
commonwealth-179	242	23	city	city	NOUN
commonwealth-179	242	24	of	of	ADP
commonwealth-179	242	25	chicago	chicago	PROPN
commonwealth-179	242	26	and	and	CCONJ
commonwealth-179	242	27	in	in	ADP
commonwealth-179	242	28	collar	collar	NOUN
commonwealth-179	242	29	county	county	NOUN
commonwealth-179	242	30	municipalities	municipality	NOUN
commonwealth-179	242	31	.	.	PUNCT
commonwealth-179	243	1	table	table	NOUN
commonwealth-179	243	2	10	10	NUM
commonwealth-179	243	3	shows	show	VERB
commonwealth-179	243	4	that	that	SCONJ
commonwealth-179	243	5	the	the	DET
commonwealth-179	243	6	2015	2015	NUM
commonwealth-179	243	7	effective	effective	ADJ
commonwealth-179	243	8	property	property	NOUN
commonwealth-179	243	9	tax	tax	NOUN
commonwealth-179	243	10	rate	rate	NOUN
commonwealth-179	243	11	in	in	ADP
commonwealth-179	243	12	the	the	DET
commonwealth-179	243	13	city	city	NOUN
commonwealth-179	243	14	of	of	ADP
commonwealth-179	243	15	chicago	chicago	PROPN
commonwealth-179	243	16	on	on	ADP
commonwealth-179	243	17	residential	residential	ADJ
commonwealth-179	243	18	property	property	NOUN
commonwealth-179	243	19	(	(	PUNCT
commonwealth-179	243	20	1.86	1.86	NUM
commonwealth-179	243	21	%	%	NOUN
commonwealth-179	243	22	)	)	PUNCT
commonwealth-179	243	23	was	be	AUX
commonwealth-179	243	24	among	among	ADP
commonwealth-179	243	25	the	the	DET
commonwealth-179	243	26	lowest	low	ADJ
commonwealth-179	243	27	in	in	ADP
commonwealth-179	243	28	the	the	DET
commonwealth-179	243	29	metro	metro	PROPN
commonwealth-179	243	30	area	area	NOUN
commonwealth-179	243	31	,	,	PUNCT
commonwealth-179	243	32	but	but	CCONJ
commonwealth-179	243	33	the	the	DET
commonwealth-179	243	34	rate	rate	NOUN
commonwealth-179	243	35	on	on	ADP
commonwealth-179	243	36	business	business	NOUN
commonwealth-179	243	37	property	property	NOUN
commonwealth-179	243	38	(	(	PUNCT
commonwealth-179	243	39	4.64	4.64	NUM
commonwealth-179	243	40	%	%	NOUN
commonwealth-179	243	41	)	)	PUNCT
commonwealth-179	243	42	was	be	AUX
commonwealth-179	243	43	higher	high	ADJ
commonwealth-179	243	44	than	than	ADP
commonwealth-179	243	45	in	in	ADP
commonwealth-179	243	46	most	most	ADJ
commonwealth-179	243	47	of	of	ADP
commonwealth-179	243	48	the	the	DET
commonwealth-179	243	49	collar	collar	NOUN
commonwealth-179	243	50	county	county	NOUN
commonwealth-179	243	51	municipalities	municipality	NOUN
commonwealth-179	243	52	.	.	PUNCT
commonwealth-179	244	1	funding	funding	NOUN
commonwealth-179	244	2	from	from	ADP
commonwealth-179	244	3	the	the	DET
commonwealth-179	244	4	state	state	NOUN
commonwealth-179	244	5	of	of	ADP
commonwealth-179	244	6	illinois	illinois	PROPN
commonwealth-179	244	7	for	for	ADP
commonwealth-179	244	8	the	the	DET
commonwealth-179	244	9	chicago	chicago	PROPN
commonwealth-179	244	10	public	public	ADJ
commonwealth-179	244	11	schools	school	NOUN
commonwealth-179	244	12	is	be	AUX
commonwealth-179	244	13	a	a	DET
commonwealth-179	244	14	major	major	ADJ
commonwealth-179	244	15	factor	factor	NOUN
commonwealth-179	244	16	in	in	ADP
commonwealth-179	244	17	keeping	keep	VERB
commonwealth-179	244	18	these	these	DET
commonwealth-179	244	19	rates	rate	NOUN
commonwealth-179	244	20	as	as	ADV
commonwealth-179	244	21	low	low	ADJ
commonwealth-179	244	22	as	as	SCONJ
commonwealth-179	244	23	they	they	PRON
commonwealth-179	244	24	are	be	AUX
commonwealth-179	244	25	.	.	PUNCT
commonwealth-179	245	1	however	however	ADV
commonwealth-179	245	2	,	,	PUNCT
commonwealth-179	245	3	effective	effective	ADJ
commonwealth-179	245	4	property	property	NOUN
commonwealth-179	245	5	tax	tax	NOUN
commonwealth-179	245	6	rates	rate	NOUN
commonwealth-179	245	7	on	on	ADP
commonwealth-179	245	8	business	business	NOUN
commonwealth-179	245	9	property	property	NOUN
commonwealth-179	245	10	were	be	AUX
commonwealth-179	245	11	higher	high	ADJ
commonwealth-179	245	12	in	in	ADP
commonwealth-179	245	13	suburban	suburban	ADJ
commonwealth-179	245	14	cook	cook	NOUN
commonwealth-179	245	15	municipalities	municipality	NOUN
commonwealth-179	245	16	than	than	ADP
commonwealth-179	245	17	in	in	ADP
commonwealth-179	245	18	the	the	DET
commonwealth-179	245	19	collar	collar	NOUN
commonwealth-179	245	20	county	county	NOUN
commonwealth-179	245	21	municipalities	municipality	NOUN
commonwealth-179	245	22	—	—	PUNCT
commonwealth-179	245	23	in	in	ADP
commonwealth-179	245	24	most	most	ADJ
commonwealth-179	245	25	cases	case	NOUN
commonwealth-179	245	26	much	much	ADV
commonwealth-179	245	27	higher	high	ADJ
commonwealth-179	245	28	.	.	PUNCT
commonwealth-179	246	1	the	the	DET
commonwealth-179	246	2	highest	high	ADJ
commonwealth-179	246	3	effective	effective	ADJ
commonwealth-179	246	4	property	property	NOUN
commonwealth-179	246	5	tax	tax	NOUN
commonwealth-179	246	6	rates	rate	NOUN
commonwealth-179	246	7	on	on	ADP
commonwealth-179	246	8	business	business	NOUN
commonwealth-179	246	9	property	property	NOUN
commonwealth-179	246	10	were	be	AUX
commonwealth-179	246	11	in	in	ADP
commonwealth-179	246	12	the	the	DET
commonwealth-179	246	13	low	low	ADJ
commonwealth-179	246	14	-	-	PUNCT
commonwealth-179	246	15	income	income	NOUN
commonwealth-179	246	16	southern	southern	ADJ
commonwealth-179	246	17	cook	cook	PROPN
commonwealth-179	246	18	county	county	NOUN
commonwealth-179	246	19	municipalities	municipality	NOUN
commonwealth-179	246	20	of	of	ADP
commonwealth-179	246	21	harvey	harvey	NOUN
commonwealth-179	246	22	and	and	CCONJ
commonwealth-179	246	23	calumet	calumet	NOUN
commonwealth-179	246	24	city	city	NOUN
commonwealth-179	246	25	.	.	PUNCT
commonwealth-179	247	1	in	in	ADP
commonwealth-179	247	2	addition	addition	NOUN
commonwealth-179	247	3	,	,	PUNCT
commonwealth-179	247	4	effective	effective	ADJ
commonwealth-179	247	5	property	property	NOUN
commonwealth-179	247	6	tax	tax	NOUN
commonwealth-179	247	7	rates	rate	NOUN
commonwealth-179	247	8	in	in	ADP
commonwealth-179	247	9	prosperous	prosperous	ADJ
commonwealth-179	247	10	cook	cook	VERB
commonwealth-179	247	11	56	56	NUM
commonwealth-179	247	12	jeffrey	jeffrey	PROPN
commonwealth-179	247	13	carroll	carroll	PROPN
commonwealth-179	247	14	and	and	CCONJ
commonwealth-179	247	15	john	john	PROPN
commonwealth-179	247	16	f.	f.	PROPN
commonwealth-179	247	17	mcdonald	mcdonald	PROPN
commonwealth-179	247	18	county	county	PROPN
commonwealth-179	247	19	suburbs	suburb	NOUN
commonwealth-179	247	20	such	such	ADJ
commonwealth-179	247	21	as	as	ADP
commonwealth-179	247	22	arlington	arlington	PROPN
commonwealth-179	247	23	heights	heights	PROPN
commonwealth-179	247	24	,	,	PUNCT
commonwealth-179	247	25	evanston	evanston	PROPN
commonwealth-179	247	26	,	,	PUNCT
commonwealth-179	247	27	and	and	CCONJ
commonwealth-179	247	28	oak	oak	NOUN
commonwealth-179	247	29	park	park	NOUN
commonwealth-179	247	30	were	be	AUX
commonwealth-179	247	31	double	double	ADJ
commonwealth-179	247	32	(	(	PUNCT
commonwealth-179	247	33	or	or	CCONJ
commonwealth-179	247	34	more	more	ADJ
commonwealth-179	247	35	)	)	PUNCT
commonwealth-179	247	36	the	the	DET
commonwealth-179	247	37	rates	rate	NOUN
commonwealth-179	247	38	in	in	ADP
commonwealth-179	247	39	many	many	ADJ
commonwealth-179	247	40	of	of	ADP
commonwealth-179	247	41	the	the	DET
commonwealth-179	247	42	collar	collar	NOUN
commonwealth-179	247	43	county	county	NOUN
commonwealth-179	247	44	municipalities	municipality	NOUN
commonwealth-179	247	45	.	.	PUNCT
commonwealth-179	248	1	economic	economic	ADJ
commonwealth-179	248	2	effects	effect	NOUN
commonwealth-179	248	3	of	of	ADP
commonwealth-179	248	4	the	the	DET
commonwealth-179	248	5	cook	cook	NOUN
commonwealth-179	248	6	county	county	NOUN
commonwealth-179	248	7	property	property	NOUN
commonwealth-179	248	8	tax	tax	NOUN
commonwealth-179	248	9	system	system	NOUN
commonwealth-179	248	10	academic	academic	ADJ
commonwealth-179	248	11	research	research	NOUN
commonwealth-179	248	12	on	on	ADP
commonwealth-179	248	13	the	the	DET
commonwealth-179	248	14	cook	cook	NOUN
commonwealth-179	248	15	county	county	NOUN
commonwealth-179	248	16	property	property	NOUN
commonwealth-179	248	17	tax	tax	NOUN
commonwealth-179	248	18	as	as	SCONJ
commonwealth-179	248	19	it	it	PRON
commonwealth-179	248	20	pertains	pertain	VERB
commonwealth-179	248	21	to	to	PART
commonwealth-179	248	22	commercial	commercial	ADJ
commonwealth-179	248	23	and	and	CCONJ
commonwealth-179	248	24	industrial	industrial	ADJ
commonwealth-179	248	25	property	property	NOUN
commonwealth-179	248	26	has	have	AUX
commonwealth-179	248	27	produced	produce	VERB
commonwealth-179	248	28	four	four	NUM
commonwealth-179	248	29	significant	significant	ADJ
commonwealth-179	248	30	findings	finding	NOUN
commonwealth-179	248	31	pertinent	pertinent	ADJ
commonwealth-179	248	32	to	to	ADP
commonwealth-179	248	33	this	this	DET
commonwealth-179	248	34	study	study	NOUN
commonwealth-179	248	35	.	.	PUNCT
commonwealth-179	249	1	first	first	ADV
commonwealth-179	249	2	,	,	PUNCT
commonwealth-179	249	3	the	the	DET
commonwealth-179	249	4	growth	growth	NOUN
commonwealth-179	249	5	of	of	ADP
commonwealth-179	249	6	the	the	DET
commonwealth-179	249	7	property	property	NOUN
commonwealth-179	249	8	tax	tax	NOUN
commonwealth-179	249	9	base	base	NOUN
commonwealth-179	249	10	for	for	ADP
commonwealth-179	249	11	both	both	CCONJ
commonwealth-179	249	12	commercial	commercial	ADJ
commonwealth-179	249	13	and	and	CCONJ
commonwealth-179	249	14	industrial	industrial	ADJ
commonwealth-179	249	15	property	property	NOUN
commonwealth-179	249	16	in	in	ADP
commonwealth-179	249	17	a	a	DET
commonwealth-179	249	18	county	county	NOUN
commonwealth-179	249	19	is	be	AUX
commonwealth-179	249	20	strongly	strongly	ADV
commonwealth-179	249	21	negatively	negatively	ADV
commonwealth-179	249	22	affected	affect	VERB
commonwealth-179	249	23	by	by	ADP
commonwealth-179	249	24	a	a	DET
commonwealth-179	249	25	property	property	NOUN
commonwealth-179	249	26	tax	tax	NOUN
commonwealth-179	249	27	rate	rate	NOUN
commonwealth-179	249	28	that	that	PRON
commonwealth-179	249	29	exceeds	exceed	VERB
commonwealth-179	249	30	the	the	DET
commonwealth-179	249	31	average	average	NOUN
commonwealth-179	249	32	for	for	ADP
commonwealth-179	249	33	the	the	DET
commonwealth-179	249	34	metropolitan	metropolitan	ADJ
commonwealth-179	249	35	area	area	NOUN
commonwealth-179	249	36	.	.	PUNCT
commonwealth-179	250	1	a	a	DET
commonwealth-179	250	2	greater	great	ADJ
commonwealth-179	250	3	increase	increase	NOUN
commonwealth-179	250	4	in	in	ADP
commonwealth-179	250	5	the	the	DET
commonwealth-179	250	6	property	property	NOUN
commonwealth-179	250	7	tax	tax	NOUN
commonwealth-179	250	8	rate	rate	NOUN
commonwealth-179	250	9	also	also	ADV
commonwealth-179	250	10	inhibits	inhibit	VERB
commonwealth-179	250	11	the	the	DET
commonwealth-179	250	12	growth	growth	NOUN
commonwealth-179	250	13	of	of	ADP
commonwealth-179	250	14	the	the	DET
commonwealth-179	250	15	commercial	commercial	ADJ
commonwealth-179	250	16	and	and	CCONJ
commonwealth-179	250	17	industrial	industrial	ADJ
commonwealth-179	250	18	tax	tax	NOUN
commonwealth-179	250	19	base	base	NOUN
commonwealth-179	250	20	(	(	PUNCT
commonwealth-179	250	21	mcdonald	mcdonald	NOUN
commonwealth-179	250	22	1993a	1993a	NUM
commonwealth-179	250	23	)	)	PUNCT
commonwealth-179	250	24	.	.	PUNCT
commonwealth-179	251	1	second	second	ADJ
commonwealth-179	251	2	,	,	PUNCT
commonwealth-179	251	3	higher	high	ADJ
commonwealth-179	251	4	property	property	NOUN
commonwealth-179	251	5	table	table	NOUN
commonwealth-179	251	6	10	10	NUM
commonwealth-179	251	7	.	.	PUNCT
commonwealth-179	252	1	effective	effective	ADJ
commonwealth-179	252	2	property	property	NOUN
commonwealth-179	252	3	tax	tax	NOUN
commonwealth-179	252	4	rates	rate	NOUN
commonwealth-179	252	5	(	(	PUNCT
commonwealth-179	252	6	%	%	INTJ
commonwealth-179	252	7	)	)	PUNCT
commonwealth-179	252	8	in	in	ADP
commonwealth-179	252	9	chicago	chicago	PROPN
commonwealth-179	252	10	area	area	NOUN
commonwealth-179	252	11	counties	county	NOUN
commonwealth-179	252	12	,	,	PUNCT
commonwealth-179	252	13	2015	2015	NUM
commonwealth-179	252	14	municipality	municipality	NOUN
commonwealth-179	252	15	residential	residential	ADJ
commonwealth-179	252	16	business	business	NOUN
commonwealth-179	252	17	cook	cook	PROPN
commonwealth-179	252	18	county	county	NOUN
commonwealth-179	252	19	chicago	chicago	PROPN
commonwealth-179	252	20	1.86	1.86	NUM
commonwealth-179	252	21	4.64	4.64	NUM
commonwealth-179	252	22	arlington	arlington	PROPN
commonwealth-179	252	23	heights	height	VERB
commonwealth-179	252	24	2.69	2.69	NUM
commonwealth-179	252	25	6.73	6.73	NUM
commonwealth-179	252	26	glenview	glenview	NOUN
commonwealth-179	252	27	2.37	2.37	NUM
commonwealth-179	252	28	5.92	5.92	NUM
commonwealth-179	252	29	evanston	evanston	PROPN
commonwealth-179	252	30	2.66	2.66	NUM
commonwealth-179	252	31	6.64	6.64	NUM
commonwealth-179	252	32	harvey	harvey	NOUN
commonwealth-179	252	33	5.72	5.72	NUM
commonwealth-179	252	34	14.31	14.31	NUM
commonwealth-179	252	35	calumet	calumet	NOUN
commonwealth-179	252	36	city	city	NOUN
commonwealth-179	252	37	7.10	7.10	NUM
commonwealth-179	252	38	17.74	17.74	NUM
commonwealth-179	252	39	oak	oak	NOUN
commonwealth-179	252	40	park	park	NOUN
commonwealth-179	252	41	3.35	3.35	NUM
commonwealth-179	252	42	8.38	8.38	NUM
commonwealth-179	252	43	dupage	dupage	PROPN
commonwealth-179	252	44	county	county	PROPN
commonwealth-179	252	45	elk	elk	PROPN
commonwealth-179	252	46	grove	grove	PROPN
commonwealth-179	252	47	village	village	NOUN
commonwealth-179	252	48	3.22	3.22	NUM
commonwealth-179	252	49	3.22	3.22	NUM
commonwealth-179	252	50	wheaton	wheaton	NOUN
commonwealth-179	252	51	2.67	2.67	NUM
commonwealth-179	252	52	2.67	2.67	NUM
commonwealth-179	252	53	naperville	naperville	NOUN
commonwealth-179	252	54	2.45	2.45	NUM
commonwealth-179	252	55	2.45	2.45	NUM
commonwealth-179	252	56	lake	lake	PROPN
commonwealth-179	252	57	county	county	PROPN
commonwealth-179	252	58	buffalo	buffalo	PROPN
commonwealth-179	252	59	grove	grove	PROPN
commonwealth-179	252	60	3.27	3.27	NUM
commonwealth-179	252	61	3.27	3.27	NUM
commonwealth-179	252	62	lake	lake	NOUN
commonwealth-179	252	63	forest	forest	NOUN
commonwealth-179	252	64	1.85	1.85	NUM
commonwealth-179	252	65	1.85	1.85	NUM
commonwealth-179	252	66	waukegan	waukegan	NOUN
commonwealth-179	252	67	5.52	5.52	NUM
commonwealth-179	252	68	5.52	5.52	NUM
commonwealth-179	252	69	will	will	AUX
commonwealth-179	252	70	county	county	VERB
commonwealth-179	252	71	joliet	joliet	PROPN
commonwealth-179	252	72	3.63	3.63	NUM
commonwealth-179	252	73	3.63	3.63	NUM
commonwealth-179	252	74	peotone	peotone	NOUN
commonwealth-179	252	75	3.15	3.15	NUM
commonwealth-179	252	76	3.15	3.15	NUM
commonwealth-179	252	77	naperville	naperville	NOUN
commonwealth-179	252	78	2.76	2.76	NUM
commonwealth-179	252	79	2.76	2.76	NUM
commonwealth-179	252	80	note	note	NOUN
commonwealth-179	252	81	:	:	PUNCT
commonwealth-179	252	82	the	the	DET
commonwealth-179	252	83	city	city	NOUN
commonwealth-179	252	84	of	of	ADP
commonwealth-179	252	85	naperville	naperville	PROPN
commonwealth-179	252	86	is	be	AUX
commonwealth-179	252	87	a	a	DET
commonwealth-179	252	88	chicago	chicago	PROPN
commonwealth-179	252	89	suburb	suburb	NOUN
commonwealth-179	252	90	located	locate	VERB
commonwealth-179	252	91	in	in	ADP
commonwealth-179	252	92	both	both	DET
commonwealth-179	252	93	dupage	dupage	NOUN
commonwealth-179	252	94	and	and	CCONJ
commonwealth-179	252	95	will	will	AUX
commonwealth-179	252	96	counties	county	NOUN
commonwealth-179	252	97	.	.	PUNCT
commonwealth-179	253	1	source	source	NOUN
commonwealth-179	253	2	:	:	PUNCT
commonwealth-179	253	3	dardick	dardick	NOUN
commonwealth-179	253	4	and	and	CCONJ
commonwealth-179	253	5	bentle	bentle	NOUN
commonwealth-179	253	6	(	(	PUNCT
commonwealth-179	253	7	2015	2015	NUM
commonwealth-179	253	8	)	)	PUNCT
commonwealth-179	253	9	.	.	PUNCT
commonwealth-179	254	1	should	should	AUX
commonwealth-179	254	2	the	the	DET
commonwealth-179	254	3	philadelphia	philadelphia	PROPN
commonwealth-179	254	4	property	property	NOUN
commonwealth-179	254	5	tax	tax	NOUN
commonwealth-179	254	6	classification	classification	NOUN
commonwealth-179	254	7	system	system	NOUN
commonwealth-179	254	8	be	be	AUX
commonwealth-179	254	9	modified	modify	VERB
commonwealth-179	254	10	?	?	PUNCT
commonwealth-179	255	1	57	57	NUM
commonwealth-179	255	2	tax	tax	NOUN
commonwealth-179	255	3	rates	rate	NOUN
commonwealth-179	255	4	led	lead	VERB
commonwealth-179	255	5	to	to	ADP
commonwealth-179	255	6	significantly	significantly	ADV
commonwealth-179	255	7	slower	slow	ADJ
commonwealth-179	255	8	growth	growth	NOUN
commonwealth-179	255	9	rates	rate	NOUN
commonwealth-179	255	10	for	for	ADP
commonwealth-179	255	11	employment	employment	NOUN
commonwealth-179	255	12	,	,	PUNCT
commonwealth-179	255	13	commercial	commercial	ADJ
commonwealth-179	255	14	property	property	NOUN
commonwealth-179	255	15	values	value	NOUN
commonwealth-179	255	16	,	,	PUNCT
commonwealth-179	255	17	and	and	CCONJ
commonwealth-179	255	18	industrial	industrial	ADJ
commonwealth-179	255	19	property	property	NOUN
commonwealth-179	255	20	values	value	NOUN
commonwealth-179	255	21	in	in	ADP
commonwealth-179	255	22	suburban	suburban	ADJ
commonwealth-179	255	23	municipalities	municipality	NOUN
commonwealth-179	255	24	during	during	ADP
commonwealth-179	255	25	1990–1996	1990–1996	NUM
commonwealth-179	255	26	(	(	PUNCT
commonwealth-179	255	27	dye	dye	PROPN
commonwealth-179	255	28	,	,	PUNCT
commonwealth-179	255	29	mcguire	mcguire	PROPN
commonwealth-179	255	30	,	,	PUNCT
commonwealth-179	255	31	and	and	CCONJ
commonwealth-179	255	32	merriman	merriman	PROPN
commonwealth-179	255	33	2001).4	2001).4	NUM
commonwealth-179	255	34	third	third	ADJ
commonwealth-179	255	35	,	,	PUNCT
commonwealth-179	255	36	industrial	industrial	ADJ
commonwealth-179	255	37	properties	property	NOUN
commonwealth-179	255	38	in	in	ADP
commonwealth-179	255	39	cook	cook	NOUN
commonwealth-179	255	40	county	county	NOUN
commonwealth-179	255	41	sold	sell	VERB
commonwealth-179	255	42	for	for	ADP
commonwealth-179	255	43	prices	price	NOUN
commonwealth-179	255	44	that	that	PRON
commonwealth-179	255	45	were	be	AUX
commonwealth-179	255	46	16	16	NUM
commonwealth-179	255	47	%	%	NOUN
commonwealth-179	255	48	lower	low	ADJ
commonwealth-179	255	49	than	than	ADP
commonwealth-179	255	50	comparable	comparable	ADJ
commonwealth-179	255	51	properties	property	NOUN
commonwealth-179	255	52	in	in	ADP
commonwealth-179	255	53	dupage	dupage	PROPN
commonwealth-179	255	54	county	county	NOUN
commonwealth-179	255	55	during	during	ADP
commonwealth-179	255	56	2001–2004	2001–2004	NUM
commonwealth-179	255	57	.	.	PUNCT
commonwealth-179	256	1	this	this	DET
commonwealth-179	256	2	estimate	estimate	NOUN
commonwealth-179	256	3	implies	imply	VERB
commonwealth-179	256	4	that	that	SCONJ
commonwealth-179	256	5	the	the	DET
commonwealth-179	256	6	difference	difference	NOUN
commonwealth-179	256	7	in	in	ADP
commonwealth-179	256	8	property	property	NOUN
commonwealth-179	256	9	taxes	taxis	NOUN
commonwealth-179	256	10	was	be	AUX
commonwealth-179	256	11	fully	fully	ADV
commonwealth-179	256	12	capitalized	capitalize	VERB
commonwealth-179	256	13	into	into	ADP
commonwealth-179	256	14	lower	low	ADJ
commonwealth-179	256	15	property	property	NOUN
commonwealth-179	256	16	values	value	NOUN
commonwealth-179	256	17	(	(	PUNCT
commonwealth-179	256	18	mcdonald	mcdonald	NOUN
commonwealth-179	256	19	and	and	CCONJ
commonwealth-179	256	20	yurova	yurova	PROPN
commonwealth-179	256	21	2006	2006	NUM
commonwealth-179	256	22	,	,	PUNCT
commonwealth-179	256	23	2007).5	2007).5	NUM
commonwealth-179	256	24	as	as	ADP
commonwealth-179	256	25	mcdonald	mcdonald	NOUN
commonwealth-179	256	26	(	(	PUNCT
commonwealth-179	256	27	1993a	1993a	NUM
commonwealth-179	256	28	)	)	PUNCT
commonwealth-179	256	29	and	and	CCONJ
commonwealth-179	256	30	dye	dye	PROPN
commonwealth-179	256	31	,	,	PUNCT
commonwealth-179	256	32	mcguire	mcguire	PROPN
commonwealth-179	256	33	,	,	PUNCT
commonwealth-179	256	34	and	and	CCONJ
commonwealth-179	256	35	merriman	merriman	PROPN
commonwealth-179	256	36	(	(	PUNCT
commonwealth-179	256	37	2001	2001	NUM
commonwealth-179	256	38	)	)	PUNCT
commonwealth-179	256	39	show	show	NOUN
commonwealth-179	256	40	,	,	PUNCT
commonwealth-179	256	41	lower	low	ADJ
commonwealth-179	256	42	market	market	NOUN
commonwealth-179	256	43	values	value	NOUN
commonwealth-179	256	44	for	for	ADP
commonwealth-179	256	45	industrial	industrial	ADJ
commonwealth-179	256	46	property	property	NOUN
commonwealth-179	256	47	translate	translate	NOUN
commonwealth-179	256	48	into	into	ADP
commonwealth-179	256	49	lower	low	ADJ
commonwealth-179	256	50	growth	growth	NOUN
commonwealth-179	256	51	in	in	ADP
commonwealth-179	256	52	property	property	NOUN
commonwealth-179	256	53	of	of	ADP
commonwealth-179	256	54	this	this	DET
commonwealth-179	256	55	type	type	NOUN
commonwealth-179	256	56	.	.	PUNCT
commonwealth-179	257	1	last	last	ADJ
commonwealth-179	257	2	,	,	PUNCT
commonwealth-179	257	3	a	a	DET
commonwealth-179	257	4	study	study	NOUN
commonwealth-179	257	5	of	of	ADP
commonwealth-179	257	6	the	the	DET
commonwealth-179	257	7	downtown	downtown	NOUN
commonwealth-179	257	8	office	office	NOUN
commonwealth-179	257	9	rents	rent	NOUN
commonwealth-179	257	10	found	find	VERB
commonwealth-179	257	11	that	that	SCONJ
commonwealth-179	257	12	45	45	NUM
commonwealth-179	257	13	%	%	NOUN
commonwealth-179	257	14	of	of	ADP
commonwealth-179	257	15	property	property	NOUN
commonwealth-179	257	16	tax	tax	NOUN
commonwealth-179	257	17	differences	difference	NOUN
commonwealth-179	257	18	among	among	ADP
commonwealth-179	257	19	those	those	DET
commonwealth-179	257	20	buildings	building	NOUN
commonwealth-179	257	21	were	be	AUX
commonwealth-179	257	22	shifted	shift	VERB
commonwealth-179	257	23	to	to	ADP
commonwealth-179	257	24	tenants	tenant	NOUN
commonwealth-179	257	25	in	in	ADP
commonwealth-179	257	26	the	the	DET
commonwealth-179	257	27	form	form	NOUN
commonwealth-179	257	28	of	of	ADP
commonwealth-179	257	29	higher	high	ADJ
commonwealth-179	257	30	rents	rent	NOUN
commonwealth-179	257	31	(	(	PUNCT
commonwealth-179	257	32	mcdonald	mcdonald	PROPN
commonwealth-179	257	33	1993b	1993b	NUM
commonwealth-179	257	34	)	)	PUNCT
commonwealth-179	257	35	.	.	PUNCT
commonwealth-179	258	1	this	this	PRON
commonwealth-179	258	2	suggests	suggest	VERB
commonwealth-179	258	3	that	that	SCONJ
commonwealth-179	258	4	,	,	PUNCT
commonwealth-179	258	5	under	under	ADP
commonwealth-179	258	6	some	some	DET
commonwealth-179	258	7	conditions	condition	NOUN
commonwealth-179	258	8	,	,	PUNCT
commonwealth-179	258	9	a	a	DET
commonwealth-179	258	10	portion	portion	NOUN
commonwealth-179	258	11	of	of	ADP
commonwealth-179	258	12	higher	high	ADJ
commonwealth-179	258	13	property	property	NOUN
commonwealth-179	258	14	taxes	taxis	NOUN
commonwealth-179	258	15	is	be	AUX
commonwealth-179	258	16	shifted	shift	VERB
commonwealth-179	258	17	to	to	ADP
commonwealth-179	258	18	tenants	tenant	NOUN
commonwealth-179	258	19	rather	rather	ADV
commonwealth-179	258	20	than	than	ADP
commonwealth-179	258	21	only	only	ADV
commonwealth-179	258	22	reducing	reduce	VERB
commonwealth-179	258	23	property	property	NOUN
commonwealth-179	258	24	value	value	NOUN
commonwealth-179	258	25	.	.	PUNCT
commonwealth-179	259	1	conclusion	conclusion	NOUN
commonwealth-179	259	2	:	:	PUNCT
commonwealth-179	259	3	philadelphia	philadelphia	PROPN
commonwealth-179	259	4	must	must	AUX
commonwealth-179	259	5	exercise	exercise	VERB
commonwealth-179	259	6	caution	caution	NOUN
commonwealth-179	259	7	but	but	CCONJ
commonwealth-179	259	8	continue	continue	VERB
commonwealth-179	259	9	to	to	PART
commonwealth-179	259	10	seek	seek	VERB
commonwealth-179	259	11	an	an	DET
commonwealth-179	259	12	optimal	optimal	ADJ
commonwealth-179	259	13	tax	tax	NOUN
commonwealth-179	259	14	system	system	NOUN
commonwealth-179	259	15	we	we	PRON
commonwealth-179	259	16	conclude	conclude	VERB
commonwealth-179	259	17	with	with	ADP
commonwealth-179	259	18	the	the	DET
commonwealth-179	259	19	observation	observation	NOUN
commonwealth-179	259	20	that	that	SCONJ
commonwealth-179	259	21	while	while	SCONJ
commonwealth-179	259	22	reducing	reduce	VERB
commonwealth-179	259	23	reliance	reliance	NOUN
commonwealth-179	259	24	on	on	ADP
commonwealth-179	259	25	the	the	DET
commonwealth-179	259	26	philadelphia	philadelphia	PROPN
commonwealth-179	259	27	wage	wage	NOUN
commonwealth-179	259	28	tax	tax	NOUN
commonwealth-179	259	29	is	be	AUX
commonwealth-179	259	30	a	a	DET
commonwealth-179	259	31	good	good	ADJ
commonwealth-179	259	32	idea	idea	NOUN
commonwealth-179	259	33	,	,	PUNCT
commonwealth-179	259	34	the	the	DET
commonwealth-179	259	35	advisability	advisability	NOUN
commonwealth-179	259	36	of	of	ADP
commonwealth-179	259	37	making	make	VERB
commonwealth-179	259	38	a	a	DET
commonwealth-179	259	39	drastic	drastic	ADJ
commonwealth-179	259	40	cut	cut	NOUN
commonwealth-179	259	41	in	in	ADP
commonwealth-179	259	42	the	the	DET
commonwealth-179	259	43	business	business	NOUN
commonwealth-179	259	44	net	net	ADJ
commonwealth-179	259	45	income	income	NOUN
commonwealth-179	259	46	tax	tax	NOUN
commonwealth-179	259	47	is	be	AUX
commonwealth-179	259	48	open	open	ADJ
commonwealth-179	259	49	to	to	ADP
commonwealth-179	259	50	question	question	NOUN
commonwealth-179	259	51	.	.	PUNCT
commonwealth-179	260	1	furthermore	furthermore	ADV
commonwealth-179	260	2	,	,	PUNCT
commonwealth-179	260	3	while	while	SCONJ
commonwealth-179	260	4	the	the	DET
commonwealth-179	260	5	creation	creation	NOUN
commonwealth-179	260	6	of	of	ADP
commonwealth-179	260	7	a	a	DET
commonwealth-179	260	8	property	property	NOUN
commonwealth-179	260	9	tax	tax	NOUN
commonwealth-179	260	10	classification	classification	NOUN
commonwealth-179	260	11	system	system	NOUN
commonwealth-179	260	12	faces	face	VERB
commonwealth-179	260	13	legal	legal	ADJ
commonwealth-179	260	14	hurdles	hurdle	NOUN
commonwealth-179	260	15	,	,	PUNCT
commonwealth-179	260	16	the	the	DET
commonwealth-179	260	17	separation	separation	NOUN
commonwealth-179	260	18	of	of	ADP
commonwealth-179	260	19	the	the	DET
commonwealth-179	260	20	property	property	NOUN
commonwealth-179	260	21	tax	tax	NOUN
commonwealth-179	260	22	rates	rate	NOUN
commonwealth-179	260	23	on	on	ADP
commonwealth-179	260	24	residential	residential	ADJ
commonwealth-179	260	25	and	and	CCONJ
commonwealth-179	260	26	commercial	commercial	ADJ
commonwealth-179	260	27	property	property	NOUN
commonwealth-179	260	28	may	may	AUX
commonwealth-179	260	29	lead	lead	VERB
commonwealth-179	260	30	to	to	ADP
commonwealth-179	260	31	further	further	ADJ
commonwealth-179	260	32	increases	increase	NOUN
commonwealth-179	260	33	in	in	ADP
commonwealth-179	260	34	the	the	DET
commonwealth-179	260	35	tax	tax	NOUN
commonwealth-179	260	36	on	on	ADP
commonwealth-179	260	37	commercial	commercial	ADJ
commonwealth-179	260	38	property	property	NOUN
commonwealth-179	260	39	that	that	PRON
commonwealth-179	260	40	could	could	AUX
commonwealth-179	260	41	be	be	AUX
commonwealth-179	260	42	harmful	harmful	ADJ
commonwealth-179	260	43	.	.	PUNCT
commonwealth-179	261	1	as	as	ADP
commonwealth-179	261	2	evidence	evidence	NOUN
commonwealth-179	261	3	from	from	ADP
commonwealth-179	261	4	cook	cook	PROPN
commonwealth-179	261	5	county	county	NOUN
commonwealth-179	261	6	shows	show	NOUN
commonwealth-179	261	7	,	,	PUNCT
commonwealth-179	261	8	philadelphia	philadelphia	PROPN
commonwealth-179	261	9	must	must	AUX
commonwealth-179	261	10	exercise	exercise	VERB
commonwealth-179	261	11	utmost	utmost	ADJ
commonwealth-179	261	12	caution	caution	NOUN
commonwealth-179	261	13	if	if	SCONJ
commonwealth-179	261	14	it	it	PRON
commonwealth-179	261	15	chooses	choose	VERB
commonwealth-179	261	16	to	to	PART
commonwealth-179	261	17	enact	enact	VERB
commonwealth-179	261	18	a	a	DET
commonwealth-179	261	19	property	property	NOUN
commonwealth-179	261	20	classification	classification	NOUN
commonwealth-179	261	21	system	system	NOUN
commonwealth-179	261	22	.	.	PUNCT
commonwealth-179	262	1	this	this	DET
commonwealth-179	262	2	study	study	NOUN
commonwealth-179	262	3	raises	raise	VERB
commonwealth-179	262	4	the	the	DET
commonwealth-179	262	5	question	question	NOUN
commonwealth-179	262	6	of	of	ADP
commonwealth-179	262	7	what	what	PRON
commonwealth-179	262	8	should	should	AUX
commonwealth-179	262	9	be	be	AUX
commonwealth-179	262	10	the	the	DET
commonwealth-179	262	11	best	good	ADJ
commonwealth-179	262	12	combination	combination	NOUN
commonwealth-179	262	13	of	of	ADP
commonwealth-179	262	14	taxes	taxis	NOUN
commonwealth-179	262	15	to	to	PART
commonwealth-179	262	16	raise	raise	VERB
commonwealth-179	262	17	the	the	DET
commonwealth-179	262	18	money	money	NOUN
commonwealth-179	262	19	needed	need	VERB
commonwealth-179	262	20	to	to	PART
commonwealth-179	262	21	operate	operate	VERB
commonwealth-179	262	22	municipal	municipal	ADJ
commonwealth-179	262	23	services	service	NOUN
commonwealth-179	262	24	.	.	PUNCT
commonwealth-179	263	1	philadelphia	philadelphia	PROPN
commonwealth-179	263	2	uses	use	VERB
commonwealth-179	263	3	most	most	ADJ
commonwealth-179	263	4	of	of	ADP
commonwealth-179	263	5	the	the	DET
commonwealth-179	263	6	various	various	ADJ
commonwealth-179	263	7	taxes	taxis	NOUN
commonwealth-179	263	8	that	that	PRON
commonwealth-179	263	9	exist	exist	VERB
commonwealth-179	263	10	:	:	PUNCT
commonwealth-179	263	11	property	property	NOUN
commonwealth-179	263	12	,	,	PUNCT
commonwealth-179	263	13	sales	sale	NOUN
commonwealth-179	263	14	,	,	PUNCT
commonwealth-179	263	15	wage	wage	NOUN
commonwealth-179	263	16	,	,	PUNCT
commonwealth-179	263	17	business	business	NOUN
commonwealth-179	263	18	net	net	ADJ
commonwealth-179	263	19	income	income	NOUN
commonwealth-179	263	20	,	,	PUNCT
commonwealth-179	263	21	and	and	CCONJ
commonwealth-179	263	22	business	business	NOUN
commonwealth-179	263	23	gross	gross	ADJ
commonwealth-179	263	24	receipts	receipt	NOUN
commonwealth-179	263	25	revenue	revenue	NOUN
commonwealth-179	263	26	.	.	PUNCT
commonwealth-179	264	1	it	it	PRON
commonwealth-179	264	2	is	be	AUX
commonwealth-179	264	3	even	even	ADV
commonwealth-179	264	4	going	go	VERB
commonwealth-179	264	5	so	so	ADV
commonwealth-179	264	6	far	far	ADV
commonwealth-179	264	7	as	as	SCONJ
commonwealth-179	264	8	to	to	PART
commonwealth-179	264	9	reach	reach	VERB
commonwealth-179	264	10	into	into	ADP
commonwealth-179	264	11	a	a	DET
commonwealth-179	264	12	new	new	ADJ
commonwealth-179	264	13	grab	grab	NOUN
commonwealth-179	264	14	-	-	PUNCT
commonwealth-179	264	15	bag	bag	NOUN
commonwealth-179	264	16	of	of	ADP
commonwealth-179	264	17	taxes	taxis	NOUN
commonwealth-179	264	18	such	such	ADJ
commonwealth-179	264	19	as	as	ADP
commonwealth-179	264	20	its	its	PRON
commonwealth-179	264	21	new	new	ADJ
commonwealth-179	264	22	“	"	PUNCT
commonwealth-179	264	23	beverage	beverage	NOUN
commonwealth-179	264	24	tax	tax	NOUN
commonwealth-179	264	25	,	,	PUNCT
commonwealth-179	264	26	”	"	PUNCT
commonwealth-179	264	27	a	a	DET
commonwealth-179	264	28	1.5	1.5	NUM
commonwealth-179	264	29	cent	cent	NOUN
commonwealth-179	264	30	per	per	ADP
commonwealth-179	264	31	ounce	ounce	NOUN
commonwealth-179	264	32	tax	tax	NOUN
commonwealth-179	264	33	on	on	ADP
commonwealth-179	264	34	purchases	purchase	NOUN
commonwealth-179	264	35	of	of	ADP
commonwealth-179	264	36	sugary	sugary	NOUN
commonwealth-179	264	37	and	and	CCONJ
commonwealth-179	264	38	artificially	artificially	ADV
commonwealth-179	264	39	sweetened	sweeten	VERB
commonwealth-179	264	40	beverages	beverage	NOUN
commonwealth-179	264	41	(	(	PUNCT
commonwealth-179	264	42	“	"	PUNCT
commonwealth-179	264	43	philadelphia	philadelphia	PROPN
commonwealth-179	264	44	beverage	beverage	NOUN
commonwealth-179	264	45	tax	tax	NOUN
commonwealth-179	264	46	”	"	PUNCT
commonwealth-179	264	47	2016	2016	NUM
commonwealth-179	264	48	)	)	PUNCT
commonwealth-179	264	49	.	.	PUNCT
commonwealth-179	265	1	in	in	ADP
commonwealth-179	265	2	general	general	ADJ
commonwealth-179	265	3	,	,	PUNCT
commonwealth-179	265	4	philadelphia	philadelphia	PROPN
commonwealth-179	265	5	has	have	AUX
commonwealth-179	265	6	not	not	PART
commonwealth-179	265	7	taxed	tax	VERB
commonwealth-179	265	8	all	all	DET
commonwealth-179	265	9	forms	form	NOUN
commonwealth-179	265	10	of	of	ADP
commonwealth-179	265	11	household	household	NOUN
commonwealth-179	265	12	income	income	NOUN
commonwealth-179	265	13	—	—	PUNCT
commonwealth-179	265	14	just	just	ADV
commonwealth-179	265	15	wages	wage	NOUN
commonwealth-179	265	16	.	.	PUNCT
commonwealth-179	266	1	there	there	PRON
commonwealth-179	266	2	is	be	VERB
commonwealth-179	266	3	general	general	ADJ
commonwealth-179	266	4	agreement	agreement	NOUN
commonwealth-179	266	5	that	that	PRON
commonwealth-179	266	6	philadelphia	philadelphia	PROPN
commonwealth-179	266	7	relies	rely	VERB
commonwealth-179	266	8	too	too	ADV
commonwealth-179	266	9	heavily	heavily	ADV
commonwealth-179	266	10	on	on	ADP
commonwealth-179	266	11	the	the	DET
commonwealth-179	266	12	wage	wage	NOUN
commonwealth-179	266	13	tax	tax	NOUN
commonwealth-179	266	14	,	,	PUNCT
commonwealth-179	266	15	but	but	CCONJ
commonwealth-179	266	16	is	be	AUX
commonwealth-179	266	17	there	there	PRON
commonwealth-179	266	18	a	a	DET
commonwealth-179	266	19	solution	solution	NOUN
commonwealth-179	266	20	to	to	ADP
commonwealth-179	266	21	the	the	DET
commonwealth-179	266	22	problem	problem	NOUN
commonwealth-179	266	23	?	?	PUNCT
commonwealth-179	267	1	philadelphia	philadelphia	PROPN
commonwealth-179	267	2	seems	seem	VERB
commonwealth-179	267	3	hard	hard	ADV
commonwealth-179	267	4	-	-	PUNCT
commonwealth-179	267	5	pressed	press	VERB
commonwealth-179	267	6	to	to	PART
commonwealth-179	267	7	figure	figure	VERB
commonwealth-179	267	8	out	out	ADP
commonwealth-179	267	9	a	a	DET
commonwealth-179	267	10	solution	solution	NOUN
commonwealth-179	267	11	that	that	PRON
commonwealth-179	267	12	replaces	replace	VERB
commonwealth-179	267	13	its	its	PRON
commonwealth-179	267	14	revenue	revenue	NOUN
commonwealth-179	267	15	.	.	PUNCT
commonwealth-179	268	1	is	be	AUX
commonwealth-179	268	2	philadelphia	philadelphia	PROPN
commonwealth-179	268	3	“	"	PUNCT
commonwealth-179	268	4	boxed	box	VERB
commonwealth-179	268	5	in	in	ADV
commonwealth-179	268	6	”	"	PUNCT
commonwealth-179	268	7	by	by	ADP
commonwealth-179	268	8	the	the	DET
commonwealth-179	268	9	wage	wage	NOUN
commonwealth-179	268	10	tax	tax	NOUN
commonwealth-179	268	11	?	?	PUNCT
commonwealth-179	269	1	an	an	DET
commonwealth-179	269	2	answer	answer	NOUN
commonwealth-179	269	3	to	to	ADP
commonwealth-179	269	4	this	this	DET
commonwealth-179	269	5	question	question	NOUN
commonwealth-179	269	6	must	must	AUX
commonwealth-179	269	7	include	include	VERB
commonwealth-179	269	8	an	an	DET
commonwealth-179	269	9	assessment	assessment	NOUN
commonwealth-179	269	10	of	of	ADP
commonwealth-179	269	11	the	the	DET
commonwealth-179	269	12	city	city	NOUN
commonwealth-179	269	13	’s	’s	PART
commonwealth-179	269	14	public	public	ADJ
commonwealth-179	269	15	services	service	NOUN
commonwealth-179	269	16	as	as	ADV
commonwealth-179	269	17	well	well	ADV
commonwealth-179	269	18	.	.	PUNCT
commonwealth-179	270	1	cities	city	NOUN
commonwealth-179	270	2	must	must	AUX
commonwealth-179	270	3	provide	provide	VERB
commonwealth-179	270	4	educational	educational	ADJ
commonwealth-179	270	5	and	and	CCONJ
commonwealth-179	270	6	social	social	ADJ
commonwealth-179	270	7	services	service	NOUN
commonwealth-179	270	8	,	,	PUNCT
commonwealth-179	270	9	but	but	CCONJ
commonwealth-179	270	10	to	to	PART
commonwealth-179	270	11	do	do	VERB
commonwealth-179	270	12	so	so	ADV
commonwealth-179	270	13	,	,	PUNCT
commonwealth-179	270	14	they	they	PRON
commonwealth-179	270	15	must	must	AUX
commonwealth-179	270	16	be	be	AUX
commonwealth-179	270	17	able	able	ADJ
commonwealth-179	270	18	to	to	PART
commonwealth-179	270	19	attract	attract	VERB
commonwealth-179	270	20	and	and	CCONJ
commonwealth-179	270	21	retain	retain	VERB
commonwealth-179	270	22	households	household	NOUN
commonwealth-179	270	23	and	and	CCONJ
commonwealth-179	270	24	businesses	business	NOUN
commonwealth-179	270	25	that	that	PRON
commonwealth-179	270	26	are	be	AUX
commonwealth-179	270	27	able	able	ADJ
commonwealth-179	270	28	and	and	CCONJ
commonwealth-179	270	29	willing	willing	ADJ
commonwealth-179	270	30	to	to	PART
commonwealth-179	270	31	pay	pay	VERB
commonwealth-179	270	32	taxes	taxis	NOUN
commonwealth-179	270	33	.	.	PUNCT
commonwealth-179	271	1	success	success	NOUN
commonwealth-179	271	2	in	in	ADP
commonwealth-179	271	3	attracting	attract	VERB
commonwealth-179	271	4	taxpayers	taxpayer	NOUN
commonwealth-179	271	5	depends	depend	VERB
commonwealth-179	271	6	58	58	NUM
commonwealth-179	271	7	jeffrey	jeffrey	PROPN
commonwealth-179	271	8	carroll	carroll	PROPN
commonwealth-179	271	9	and	and	CCONJ
commonwealth-179	271	10	john	john	PROPN
commonwealth-179	271	11	f.	f.	PROPN
commonwealth-179	271	12	mcdonald	mcdonald	PROPN
commonwealth-179	271	13	on	on	ADP
commonwealth-179	271	14	providing	provide	VERB
commonwealth-179	271	15	the	the	DET
commonwealth-179	271	16	services	service	NOUN
commonwealth-179	271	17	and	and	CCONJ
commonwealth-179	271	18	amenities	amenity	NOUN
commonwealth-179	271	19	that	that	PRON
commonwealth-179	271	20	they	they	PRON
commonwealth-179	271	21	demand	demand	VERB
commonwealth-179	271	22	.	.	PUNCT
commonwealth-179	272	1	good	good	ADJ
commonwealth-179	272	2	schools	school	NOUN
commonwealth-179	272	3	and	and	CCONJ
commonwealth-179	272	4	safe	safe	ADJ
commonwealth-179	272	5	neighborhoods	neighborhood	NOUN
commonwealth-179	272	6	probably	probably	ADV
commonwealth-179	272	7	top	top	VERB
commonwealth-179	272	8	the	the	DET
commonwealth-179	272	9	list	list	NOUN
commonwealth-179	272	10	,	,	PUNCT
commonwealth-179	272	11	but	but	CCONJ
commonwealth-179	272	12	other	other	ADJ
commonwealth-179	272	13	factors	factor	NOUN
commonwealth-179	272	14	such	such	ADJ
commonwealth-179	272	15	as	as	ADP
commonwealth-179	272	16	parks	park	NOUN
commonwealth-179	272	17	,	,	PUNCT
commonwealth-179	272	18	libraries	library	NOUN
commonwealth-179	272	19	,	,	PUNCT
commonwealth-179	272	20	commercial	commercial	ADJ
commonwealth-179	272	21	corridors	corridor	NOUN
commonwealth-179	272	22	,	,	PUNCT
commonwealth-179	272	23	and	and	CCONJ
commonwealth-179	272	24	recreation	recreation	NOUN
commonwealth-179	272	25	centers	center	NOUN
commonwealth-179	272	26	are	be	AUX
commonwealth-179	272	27	important	important	ADJ
commonwealth-179	272	28	too	too	ADV
commonwealth-179	272	29	.	.	PUNCT
commonwealth-179	273	1	can	can	AUX
commonwealth-179	273	2	the	the	DET
commonwealth-179	273	3	city	city	NOUN
commonwealth-179	273	4	leverage	leverage	VERB
commonwealth-179	273	5	its	its	PRON
commonwealth-179	273	6	public	public	ADJ
commonwealth-179	273	7	goods	good	NOUN
commonwealth-179	273	8	that	that	PRON
commonwealth-179	273	9	attract	attract	VERB
commonwealth-179	273	10	new	new	ADJ
commonwealth-179	273	11	residents	resident	NOUN
commonwealth-179	273	12	while	while	SCONJ
commonwealth-179	273	13	retaining	retain	VERB
commonwealth-179	273	14	the	the	DET
commonwealth-179	273	15	residents	resident	NOUN
commonwealth-179	273	16	that	that	SCONJ
commonwealth-179	273	17	it	it	PRON
commonwealth-179	273	18	has	have	VERB
commonwealth-179	273	19	?	?	PUNCT
commonwealth-179	274	1	future	future	ADJ
commonwealth-179	274	2	studies	study	NOUN
commonwealth-179	274	3	must	must	AUX
commonwealth-179	274	4	continue	continue	VERB
commonwealth-179	274	5	to	to	PART
commonwealth-179	274	6	think	think	VERB
commonwealth-179	274	7	about	about	ADP
commonwealth-179	274	8	whether	whether	SCONJ
commonwealth-179	274	9	an	an	DET
commonwealth-179	274	10	optimal	optimal	ADJ
commonwealth-179	274	11	combination	combination	NOUN
commonwealth-179	274	12	of	of	ADP
commonwealth-179	274	13	taxes	taxis	NOUN
commonwealth-179	274	14	exists	exist	VERB
commonwealth-179	274	15	and	and	CCONJ
commonwealth-179	274	16	if	if	SCONJ
commonwealth-179	274	17	cities	city	NOUN
commonwealth-179	274	18	can	can	AUX
commonwealth-179	274	19	garner	garner	VERB
commonwealth-179	274	20	enough	enough	ADJ
commonwealth-179	274	21	revenue	revenue	NOUN
commonwealth-179	274	22	to	to	PART
commonwealth-179	274	23	provide	provide	VERB
commonwealth-179	274	24	crucial	crucial	ADJ
commonwealth-179	274	25	services	service	NOUN
commonwealth-179	274	26	that	that	PRON
commonwealth-179	274	27	meet	meet	VERB
commonwealth-179	274	28	its	its	PRON
commonwealth-179	274	29	citizenry	citizenry	NOUN
commonwealth-179	274	30	’s	’s	PART
commonwealth-179	274	31	needs	need	NOUN
commonwealth-179	274	32	.	.	PUNCT
commonwealth-179	275	1	notes	note	NOUN
commonwealth-179	275	2	1	1	NUM
commonwealth-179	275	3	.	.	PUNCT
commonwealth-179	276	1	the	the	DET
commonwealth-179	276	2	school	school	NOUN
commonwealth-179	276	3	district	district	NOUN
commonwealth-179	276	4	of	of	ADP
commonwealth-179	276	5	philadelphia	philadelphia	PROPN
commonwealth-179	276	6	imposes	impose	VERB
commonwealth-179	276	7	a	a	DET
commonwealth-179	276	8	tax	tax	NOUN
commonwealth-179	276	9	of	of	ADP
commonwealth-179	276	10	0.7681	0.7681	NUM
commonwealth-179	276	11	%	%	NOUN
commonwealth-179	276	12	,	,	PUNCT
commonwealth-179	276	13	which	which	PRON
commonwealth-179	276	14	brings	bring	VERB
commonwealth-179	276	15	the	the	DET
commonwealth-179	276	16	total	total	ADJ
commonwealth-179	276	17	tax	tax	NOUN
commonwealth-179	276	18	rate	rate	NOUN
commonwealth-179	276	19	to	to	ADP
commonwealth-179	276	20	1.3998	1.3998	NUM
commonwealth-179	276	21	%	%	NOUN
commonwealth-179	276	22	.	.	PUNCT
commonwealth-179	277	1	an	an	DET
commonwealth-179	277	2	exemption	exemption	NOUN
commonwealth-179	277	3	from	from	ADP
commonwealth-179	277	4	property	property	NOUN
commonwealth-179	277	5	taxes	taxis	NOUN
commonwealth-179	277	6	for	for	ADP
commonwealth-179	277	7	10	10	NUM
commonwealth-179	277	8	years	year	NOUN
commonwealth-179	277	9	is	be	AUX
commonwealth-179	277	10	available	available	ADJ
commonwealth-179	277	11	for	for	ADP
commonwealth-179	277	12	new	new	ADJ
commonwealth-179	277	13	construction	construction	NOUN
commonwealth-179	277	14	or	or	CCONJ
commonwealth-179	277	15	substantial	substantial	ADJ
commonwealth-179	277	16	renovation	renovation	NOUN
commonwealth-179	277	17	of	of	ADP
commonwealth-179	277	18	existing	exist	VERB
commonwealth-179	277	19	properties	property	NOUN
commonwealth-179	277	20	.	.	PUNCT
commonwealth-179	278	1	2	2	X
commonwealth-179	278	2	.	.	X
commonwealth-179	278	3	for	for	ADP
commonwealth-179	278	4	the	the	DET
commonwealth-179	278	5	most	most	ADJ
commonwealth-179	278	6	part	part	NOUN
commonwealth-179	278	7	,	,	PUNCT
commonwealth-179	278	8	local	local	ADJ
commonwealth-179	278	9	governments	government	NOUN
commonwealth-179	278	10	rely	rely	VERB
commonwealth-179	278	11	on	on	ADP
commonwealth-179	278	12	property	property	NOUN
commonwealth-179	278	13	taxes	taxis	NOUN
commonwealth-179	278	14	for	for	ADP
commonwealth-179	278	15	a	a	DET
commonwealth-179	278	16	large	large	ADJ
commonwealth-179	278	17	percentage	percentage	NOUN
commonwealth-179	278	18	of	of	ADP
commonwealth-179	278	19	their	their	PRON
commonwealth-179	278	20	revenue	revenue	NOUN
commonwealth-179	278	21	.	.	PUNCT
commonwealth-179	279	1	according	accord	VERB
commonwealth-179	279	2	to	to	ADP
commonwealth-179	279	3	the	the	DET
commonwealth-179	279	4	urban	urban	PROPN
commonwealth-179	279	5	institute	institute	PROPN
commonwealth-179	279	6	,	,	PUNCT
commonwealth-179	279	7	all	all	DET
commonwealth-179	279	8	local	local	ADJ
commonwealth-179	279	9	governments	government	NOUN
commonwealth-179	279	10	together	together	ADV
commonwealth-179	279	11	raised	raise	VERB
commonwealth-179	279	12	29.7	29.7	NUM
commonwealth-179	279	13	%	%	NOUN
commonwealth-179	279	14	of	of	ADP
commonwealth-179	279	15	tax	tax	NOUN
commonwealth-179	279	16	revenue	revenue	NOUN
commonwealth-179	279	17	from	from	ADP
commonwealth-179	279	18	real	real	ADJ
commonwealth-179	279	19	estate	estate	NOUN
commonwealth-179	279	20	taxes	taxis	NOUN
commonwealth-179	279	21	,	,	PUNCT
commonwealth-179	279	22	but	but	CCONJ
commonwealth-179	279	23	that	that	DET
commonwealth-179	279	24	percentage	percentage	NOUN
commonwealth-179	279	25	has	have	AUX
commonwealth-179	279	26	declined	decline	VERB
commonwealth-179	279	27	sharply	sharply	ADV
commonwealth-179	279	28	from	from	ADP
commonwealth-179	279	29	66.2	66.2	NUM
commonwealth-179	279	30	%	%	NOUN
commonwealth-179	279	31	in	in	ADP
commonwealth-179	279	32	1967	1967	NUM
commonwealth-179	279	33	(	(	PUNCT
commonwealth-179	279	34	urban	urban	PROPN
commonwealth-179	279	35	institute	institute	PROPN
commonwealth-179	279	36	2012	2012	NUM
commonwealth-179	279	37	)	)	PUNCT
commonwealth-179	279	38	.	.	PUNCT
commonwealth-179	280	1	3	3	X
commonwealth-179	280	2	.	.	X
commonwealth-179	280	3	landlord	landlord	NOUN
commonwealth-179	280	4	effective	effective	ADJ
commonwealth-179	280	5	rent	rent	NOUN
commonwealth-179	280	6	is	be	AUX
commonwealth-179	280	7	defined	define	VERB
commonwealth-179	280	8	as	as	ADP
commonwealth-179	280	9	rent	rent	NOUN
commonwealth-179	280	10	received	receive	VERB
commonwealth-179	280	11	by	by	ADP
commonwealth-179	280	12	the	the	DET
commonwealth-179	280	13	landlord	landlord	NOUN
commonwealth-179	280	14	after	after	SCONJ
commonwealth-179	280	15	all	all	DET
commonwealth-179	280	16	expenses	expense	NOUN
commonwealth-179	280	17	have	have	AUX
commonwealth-179	280	18	been	be	AUX
commonwealth-179	280	19	subtracted	subtract	VERB
commonwealth-179	280	20	.	.	PUNCT
commonwealth-179	281	1	this	this	PRON
commonwealth-179	281	2	includes	include	VERB
commonwealth-179	281	3	an	an	DET
commonwealth-179	281	4	annualized	annualize	VERB
commonwealth-179	281	5	amount	amount	NOUN
commonwealth-179	281	6	for	for	ADP
commonwealth-179	281	7	tenant	tenant	NOUN
commonwealth-179	281	8	concessions	concession	NOUN
commonwealth-179	281	9	such	such	ADJ
commonwealth-179	281	10	as	as	ADP
commonwealth-179	281	11	months	month	NOUN
commonwealth-179	281	12	of	of	ADP
commonwealth-179	281	13	free	free	ADJ
commonwealth-179	281	14	rent	rent	NOUN
commonwealth-179	281	15	and	and	CCONJ
commonwealth-179	281	16	allowances	allowance	NOUN
commonwealth-179	281	17	for	for	ADP
commonwealth-179	281	18	upgrades	upgrade	NOUN
commonwealth-179	281	19	of	of	ADP
commonwealth-179	281	20	the	the	DET
commonwealth-179	281	21	space	space	NOUN
commonwealth-179	281	22	.	.	PUNCT
commonwealth-179	282	1	tenant	tenant	NOUN
commonwealth-179	282	2	effective	effective	ADJ
commonwealth-179	282	3	rent	rent	NOUN
commonwealth-179	282	4	is	be	AUX
commonwealth-179	282	5	the	the	DET
commonwealth-179	282	6	total	total	ADJ
commonwealth-179	282	7	cost	cost	NOUN
commonwealth-179	282	8	of	of	ADP
commonwealth-179	282	9	occupying	occupy	VERB
commonwealth-179	282	10	the	the	DET
commonwealth-179	282	11	space	space	NOUN
commonwealth-179	282	12	(	(	PUNCT
commonwealth-179	282	13	including	include	VERB
commonwealth-179	282	14	utilities	utility	NOUN
commonwealth-179	282	15	,	,	PUNCT
commonwealth-179	282	16	with	with	ADP
commonwealth-179	282	17	an	an	DET
commonwealth-179	282	18	adjustment	adjustment	NOUN
commonwealth-179	282	19	for	for	ADP
commonwealth-179	282	20	tenant	tenant	NOUN
commonwealth-179	282	21	concessions	concession	NOUN
commonwealth-179	282	22	)	)	PUNCT
commonwealth-179	282	23	.	.	PUNCT
commonwealth-179	283	1	4	4	X
commonwealth-179	283	2	.	.	X
commonwealth-179	283	3	the	the	DET
commonwealth-179	283	4	city	city	NOUN
commonwealth-179	283	5	of	of	ADP
commonwealth-179	283	6	chicago	chicago	PROPN
commonwealth-179	283	7	is	be	AUX
commonwealth-179	283	8	not	not	PART
commonwealth-179	283	9	included	include	VERB
commonwealth-179	283	10	in	in	ADP
commonwealth-179	283	11	the	the	DET
commonwealth-179	283	12	study	study	NOUN
commonwealth-179	283	13	.	.	PUNCT
commonwealth-179	284	1	5	5	X
commonwealth-179	284	2	.	.	X
commonwealth-179	284	3	the	the	DET
commonwealth-179	284	4	studies	study	NOUN
commonwealth-179	284	5	focused	focus	VERB
commonwealth-179	284	6	on	on	ADP
commonwealth-179	284	7	industrial	industrial	ADJ
commonwealth-179	284	8	properties	property	NOUN
commonwealth-179	284	9	in	in	ADP
commonwealth-179	284	10	the	the	DET
commonwealth-179	284	11	o’hare	o’hare	ADJ
commonwealth-179	284	12	airport	airport	NOUN
commonwealth-179	284	13	market	market	NOUN
commonwealth-179	284	14	area	area	NOUN
commonwealth-179	284	15	.	.	PUNCT
commonwealth-179	285	1	references	reference	NOUN
commonwealth-179	285	2	cbre	cbre	NOUN
commonwealth-179	285	3	.	.	PUNCT
commonwealth-179	286	1	2016	2016	NUM
commonwealth-179	286	2	.	.	PUNCT
commonwealth-179	287	1	“	"	PUNCT
commonwealth-179	287	2	north	north	ADJ
commonwealth-179	287	3	american	american	ADJ
commonwealth-179	287	4	cap	cap	NOUN
commonwealth-179	287	5	rate	rate	NOUN
commonwealth-179	287	6	survey	survey	NOUN
commonwealth-179	287	7	,	,	PUNCT
commonwealth-179	287	8	first	first	ADV
commonwealth-179	287	9	half	half	NOUN
commonwealth-179	287	10	of	of	ADP
commonwealth-179	287	11	2016	2016	NUM
commonwealth-179	287	12	.	.	PUNCT
commonwealth-179	287	13	”	"	PUNCT
commonwealth-179	287	14	available	available	ADJ
commonwealth-179	287	15	at	at	ADP
commonwealth-179	287	16	http://	http://	PROPN
commonwealth-179	287	17	www.cbrehotels.com/en/research/pages/h1-2016-north-america-cap-rate	www.cbrehotels.com/en/research/pages/h1-2016-north-america-cap-rate	PROPN
commonwealth-179	287	18	-survey.aspx	-survey.aspx	PROPN
commonwealth-179	287	19	.	.	PUNCT
commonwealth-179	287	20	accessed	access	VERB
commonwealth-179	287	21	october	october	PROPN
commonwealth-179	287	22	14	14	NUM
commonwealth-179	287	23	,	,	PUNCT
commonwealth-179	287	24	2016	2016	NUM
commonwealth-179	287	25	.	.	PUNCT
commonwealth-179	288	1	center	center	NOUN
commonwealth-179	288	2	city	city	PROPN
commonwealth-179	288	3	district	district	NOUN
commonwealth-179	288	4	and	and	CCONJ
commonwealth-179	288	5	central	central	PROPN
commonwealth-179	288	6	philadelphia	philadelphia	PROPN
commonwealth-179	288	7	development	development	NOUN
commonwealth-179	288	8	corporation	corporation	NOUN
commonwealth-179	288	9	.	.	PUNCT
commonwealth-179	289	1	2015	2015	NUM
commonwealth-179	289	2	.	.	PUNCT
commonwealth-179	290	1	“	"	PUNCT
commonwealth-179	290	2	state	state	NOUN
commonwealth-179	290	3	of	of	ADP
commonwealth-179	290	4	center	center	PROPN
commonwealth-179	290	5	city	city	PROPN
commonwealth-179	290	6	philadelphia	philadelphia	PROPN
commonwealth-179	290	7	.	.	PUNCT
commonwealth-179	290	8	”	"	PUNCT
commonwealth-179	290	9	available	available	ADJ
commonwealth-179	290	10	at	at	ADP
commonwealth-179	290	11	http://centercityphila.org/research-reports/	http://centercityphila.org/research-reports/	PROPN
commonwealth-179	290	12	socc	socc	NOUN
commonwealth-179	290	13	.	.	PUNCT
commonwealth-179	291	1	accessed	access	VERB
commonwealth-179	291	2	july	july	PROPN
commonwealth-179	291	3	15	15	NUM
commonwealth-179	291	4	,	,	PUNCT
commonwealth-179	291	5	2016	2016	NUM
commonwealth-179	291	6	.	.	PUNCT
commonwealth-179	292	1	city	city	NOUN
commonwealth-179	292	2	of	of	ADP
commonwealth-179	292	3	philadelphia	philadelphia	PROPN
commonwealth-179	292	4	.	.	PROPN
commonwealth-179	292	5	1994	1994	NUM
commonwealth-179	292	6	.	.	PUNCT
commonwealth-179	293	1	“	"	PUNCT
commonwealth-179	293	2	executive	executive	ADJ
commonwealth-179	293	3	order	order	NOUN
commonwealth-179	293	4	no	no	NOUN
commonwealth-179	293	5	.	.	NOUN
commonwealth-179	294	1	1	1	NUM
commonwealth-179	294	2	-	-	SYM
commonwealth-179	294	3	94	94	NUM
commonwealth-179	294	4	.	.	PUNCT
commonwealth-179	295	1	payments	payment	NOUN
commonwealth-179	295	2	in	in	ADP
commonwealth-179	295	3	lieu	lieu	NOUN
commonwealth-179	295	4	of	of	ADP
commonwealth-179	295	5	taxes	taxis	NOUN
commonwealth-179	295	6	.	.	PUNCT
commonwealth-179	295	7	”	"	PUNCT
commonwealth-179	295	8	available	available	ADJ
commonwealth-179	295	9	at	at	ADP
commonwealth-179	295	10	http://www.phila.gov/phils/docs/inventor/textonly/execorders/94-01.htm	http://www.phila.gov/phils/docs/inventor/textonly/execorders/94-01.htm	PROPN
commonwealth-179	295	11	.	.	PROPN
commonwealth-179	296	1	accessed	access	VERB
commonwealth-179	296	2	june	june	PROPN
commonwealth-179	296	3	26	26	NUM
commonwealth-179	296	4	,	,	PUNCT
commonwealth-179	296	5	2017	2017	NUM
commonwealth-179	296	6	.	.	PUNCT
commonwealth-179	297	1	city	city	NOUN
commonwealth-179	297	2	of	of	ADP
commonwealth-179	297	3	philadelphia	philadelphia	PROPN
commonwealth-179	297	4	,	,	PUNCT
commonwealth-179	297	5	office	office	NOUN
commonwealth-179	297	6	of	of	ADP
commonwealth-179	297	7	the	the	DET
commonwealth-179	297	8	city	city	NOUN
commonwealth-179	297	9	controller	controller	NOUN
commonwealth-179	297	10	.	.	PUNCT
commonwealth-179	298	1	2013	2013	NUM
commonwealth-179	298	2	.	.	PUNCT
commonwealth-179	299	1	“	"	PUNCT
commonwealth-179	299	2	analysis	analysis	NOUN
commonwealth-179	299	3	of	of	ADP
commonwealth-179	299	4	mayor	mayor	NOUN
commonwealth-179	299	5	’s	’s	PART
commonwealth-179	299	6	actual	actual	ADJ
commonwealth-179	299	7	value	value	NOUN
commonwealth-179	299	8	initiative	initiative	NOUN
commonwealth-179	299	9	.	.	PUNCT
commonwealth-179	299	10	”	"	PUNCT
commonwealth-179	299	11	available	available	ADJ
commonwealth-179	299	12	at	at	ADP
commonwealth-179	299	13	http://www.philadelphiacontroller.org/publications/	http://www.philadelphiacontroller.org/publications/	PROPN
commonwealth-179	299	14	controllerbutkovitz_avi_analysis_february2013-update.pdf	controllerbutkovitz_avi_analysis_february2013-update.pdf	PROPN
commonwealth-179	299	15	.	.	PUNCT
commonwealth-179	300	1	accessed	access	VERB
commonwealth-179	300	2	july	july	PROPN
commonwealth-179	300	3	15	15	NUM
commonwealth-179	300	4	,	,	PUNCT
commonwealth-179	300	5	2016	2016	NUM
commonwealth-179	300	6	.	.	PUNCT
commonwealth-179	301	1	cook	cook	PROPN
commonwealth-179	301	2	county	county	PROPN
commonwealth-179	301	3	assessor	assessor	NOUN
commonwealth-179	301	4	’s	’s	PART
commonwealth-179	301	5	office	office	NOUN
commonwealth-179	301	6	.	.	PUNCT
commonwealth-179	302	1	2015	2015	NUM
commonwealth-179	302	2	.	.	PUNCT
commonwealth-179	303	1	“	"	PUNCT
commonwealth-179	303	2	definition	definition	NOUN
commonwealth-179	303	3	for	for	ADP
commonwealth-179	303	4	the	the	DET
commonwealth-179	303	5	codes	code	NOUN
commonwealth-179	303	6	for	for	ADP
commonwealth-179	303	7	classification	classification	NOUN
commonwealth-179	303	8	of	of	ADP
commonwealth-179	303	9	real	real	ADJ
commonwealth-179	303	10	property	property	NOUN
commonwealth-179	303	11	.	.	PUNCT
commonwealth-179	303	12	”	"	PUNCT
commonwealth-179	303	13	available	available	ADJ
commonwealth-179	303	14	at	at	ADP
commonwealth-179	303	15	http://www.cookcountyassessor.com/assets/forms/classcode	http://www.cookcountyassessor.com/assets/forms/classcode	PROPN
commonwealth-179	303	16	.pdf	.pdf	PROPN
commonwealth-179	303	17	.	.	PUNCT
commonwealth-179	304	1	accessed	access	VERB
commonwealth-179	304	2	november	november	PROPN
commonwealth-179	304	3	7	7	NUM
commonwealth-179	304	4	,	,	PUNCT
commonwealth-179	304	5	2015	2015	NUM
commonwealth-179	304	6	.	.	PUNCT
commonwealth-179	305	1	costar	costar	NOUN
commonwealth-179	305	2	group	group	NOUN
commonwealth-179	305	3	.	.	PUNCT
commonwealth-179	306	1	2015	2015	NUM
commonwealth-179	306	2	.	.	PUNCT
commonwealth-179	307	1	“	"	PUNCT
commonwealth-179	307	2	market	market	NOUN
commonwealth-179	307	3	east	east	PROPN
commonwealth-179	307	4	retail	retail	PROPN
commonwealth-179	307	5	submarket	submarket	PROPN
commonwealth-179	307	6	report	report	NOUN
commonwealth-179	307	7	.	.	PUNCT
commonwealth-179	307	8	”	"	PUNCT
commonwealth-179	308	1	available	available	ADJ
commonwealth-179	308	2	at	at	ADP
commonwealth-179	308	3	https://www	https://www	PROPN
commonwealth-179	308	4	.costar.com	.costar.com	PROPN
commonwealth-179	308	5	/	/	SYM
commonwealth-179	308	6	news	news	PROPN
commonwealth-179	308	7	/	/	SYM
commonwealth-179	308	8	article	article	NOUN
commonwealth-179	308	9	/	/	SYM
commonwealth-179	308	10	market	market	NOUN
commonwealth-179	308	11	-	-	PUNCT
commonwealth-179	308	12	trend	trend	NOUN
commonwealth-179	308	13	-	-	PUNCT
commonwealth-179	308	14	philadelphia	philadelphia	NOUN
commonwealth-179	308	15	-	-	PUNCT
commonwealth-179	308	16	industrial	industrial	ADJ
commonwealth-179	308	17	-	-	PUNCT
commonwealth-179	308	18	vacancy	vacancy	NOUN
commonwealth-179	308	19	-	-	PUNCT
commonwealth-179	308	20	decreases	decrease	NOUN
commonwealth-179	308	21	-to-83/165658	-to-83/165658	NOUN
commonwealth-179	308	22	.	.	PUNCT
commonwealth-179	309	1	accessed	access	VERB
commonwealth-179	309	2	june	june	PROPN
commonwealth-179	309	3	15	15	NUM
commonwealth-179	309	4	,	,	PUNCT
commonwealth-179	309	5	2016	2016	NUM
commonwealth-179	309	6	.	.	PUNCT
commonwealth-179	310	1	should	should	AUX
commonwealth-179	310	2	the	the	DET
commonwealth-179	310	3	philadelphia	philadelphia	PROPN
commonwealth-179	310	4	property	property	NOUN
commonwealth-179	310	5	tax	tax	NOUN
commonwealth-179	310	6	classification	classification	NOUN
commonwealth-179	310	7	system	system	NOUN
commonwealth-179	310	8	be	be	AUX
commonwealth-179	310	9	modified	modify	VERB
commonwealth-179	310	10	?	?	PUNCT
commonwealth-179	311	1	59	59	NUM
commonwealth-179	311	2	dardick	dardick	NOUN
commonwealth-179	311	3	,	,	PUNCT
commonwealth-179	311	4	hal	hal	PROPN
commonwealth-179	311	5	,	,	PUNCT
commonwealth-179	311	6	and	and	CCONJ
commonwealth-179	311	7	kyle	kyle	PROPN
commonwealth-179	311	8	bentle	bentle	NOUN
commonwealth-179	311	9	.	.	PUNCT
commonwealth-179	311	10	2015	2015	NUM
commonwealth-179	311	11	.	.	PUNCT
commonwealth-179	312	1	“	"	PUNCT
commonwealth-179	312	2	look	look	VERB
commonwealth-179	312	3	up	up	ADP
commonwealth-179	312	4	your	your	PRON
commonwealth-179	312	5	effective	effective	ADJ
commonwealth-179	312	6	property	property	NOUN
commonwealth-179	312	7	tax	tax	NOUN
commonwealth-179	312	8	rate	rate	NOUN
commonwealth-179	312	9	.	.	PUNCT
commonwealth-179	312	10	”	"	PUNCT
commonwealth-179	313	1	chicago	chicago	PROPN
commonwealth-179	313	2	tribune	tribune	PROPN
commonwealth-179	313	3	,	,	PUNCT
commonwealth-179	313	4	november	november	PROPN
commonwealth-179	313	5	13	13	NUM
commonwealth-179	313	6	.	.	PUNCT
commonwealth-179	314	1	dye	dye	PROPN
commonwealth-179	314	2	,	,	PUNCT
commonwealth-179	314	3	richard	richard	PROPN
commonwealth-179	314	4	,	,	PUNCT
commonwealth-179	314	5	therese	therese	PROPN
commonwealth-179	314	6	mcguire	mcguire	PROPN
commonwealth-179	314	7	,	,	PUNCT
commonwealth-179	314	8	and	and	CCONJ
commonwealth-179	314	9	david	david	PROPN
commonwealth-179	314	10	merriman	merriman	PROPN
commonwealth-179	314	11	.	.	PUNCT
commonwealth-179	315	1	2001	2001	NUM
commonwealth-179	315	2	.	.	PUNCT
commonwealth-179	316	1	“	"	PUNCT
commonwealth-179	316	2	the	the	DET
commonwealth-179	316	3	impact	impact	NOUN
commonwealth-179	316	4	of	of	ADP
commonwealth-179	316	5	property	property	NOUN
commonwealth-179	316	6	taxes	taxis	NOUN
commonwealth-179	316	7	and	and	CCONJ
commonwealth-179	316	8	property	property	NOUN
commonwealth-179	316	9	tax	tax	NOUN
commonwealth-179	316	10	classification	classification	NOUN
commonwealth-179	316	11	on	on	ADP
commonwealth-179	316	12	business	business	NOUN
commonwealth-179	316	13	activity	activity	NOUN
commonwealth-179	316	14	in	in	ADP
commonwealth-179	316	15	the	the	DET
commonwealth-179	316	16	chicago	chicago	PROPN
commonwealth-179	316	17	metropolitan	metropolitan	PROPN
commonwealth-179	316	18	area	area	NOUN
commonwealth-179	316	19	.	.	PUNCT
commonwealth-179	316	20	”	"	PUNCT
commonwealth-179	317	1	journal	journal	NOUN
commonwealth-179	317	2	of	of	ADP
commonwealth-179	317	3	regional	regional	ADJ
commonwealth-179	317	4	science	science	NOUN
commonwealth-179	317	5	41	41	NUM
commonwealth-179	317	6	(	(	PUNCT
commonwealth-179	317	7	november	november	PROPN
commonwealth-179	317	8	):	):	PUNCT
commonwealth-179	317	9	757–778	757–778	NUM
commonwealth-179	317	10	.	.	PUNCT
commonwealth-179	318	1	econsult	econsult	PROPN
commonwealth-179	318	2	solutions	solution	NOUN
commonwealth-179	318	3	.	.	PUNCT
commonwealth-179	319	1	2015	2015	NUM
commonwealth-179	319	2	.	.	PUNCT
commonwealth-179	320	1	“	"	PUNCT
commonwealth-179	320	2	modeling	model	VERB
commonwealth-179	320	3	the	the	DET
commonwealth-179	320	4	impact	impact	NOUN
commonwealth-179	320	5	of	of	ADP
commonwealth-179	320	6	tax	tax	NOUN
commonwealth-179	320	7	reform	reform	NOUN
commonwealth-179	320	8	in	in	ADP
commonwealth-179	320	9	philadelphia	philadelphia	PROPN
commonwealth-179	320	10	.	.	PUNCT
commonwealth-179	320	11	”	"	PUNCT
commonwealth-179	321	1	august	august	PROPN
commonwealth-179	321	2	.	.	PUNCT
commonwealth-179	322	1	available	available	ADJ
commonwealth-179	322	2	at	at	ADP
commonwealth-179	322	3	http://www.econsultsolutions.com/report/choosing-the-best-mix-of	http://www.econsultsolutions.com/report/choosing-the-best-mix-of	ADJ
commonwealth-179	322	4	-taxes	-taxe	NOUN
commonwealth-179	322	5	-	-	PUNCT
commonwealth-179	322	6	for	for	ADP
commonwealth-179	322	7	-	-	PUNCT
commonwealth-179	322	8	philadelphia	philadelphia	NOUN
commonwealth-179	322	9	-	-	PUNCT
commonwealth-179	322	10	an	an	DET
commonwealth-179	322	11	-	-	PUNCT
commonwealth-179	322	12	econometric	econometric	ADJ
commonwealth-179	322	13	-	-	PUNCT
commonwealth-179	322	14	analysis	analysis	NOUN
commonwealth-179	322	15	-	-	PUNCT
commonwealth-179	322	16	of	of	ADP
commonwealth-179	322	17	-	-	PUNCT
commonwealth-179	322	18	the	the	DET
commonwealth-179	322	19	-	-	PUNCT
commonwealth-179	322	20	impacts	impact	NOUN
commonwealth-179	322	21	-	-	PUNCT
commonwealth-179	322	22	of	of	ADP
commonwealth-179	322	23	-	-	PUNCT
commonwealth-179	322	24	tax	tax	NOUN
commonwealth-179	322	25	-	-	PUNCT
commonwealth-179	322	26	rates	rate	NOUN
commonwealth-179	322	27	-	-	PUNCT
commonwealth-179	322	28	on	on	ADP
commonwealth-179	322	29	-tax	-tax	NOUN
commonwealth-179	322	30	-	-	PUNCT
commonwealth-179	322	31	bases	basis	NOUN
commonwealth-179	322	32	-	-	PUNCT
commonwealth-179	322	33	tax	tax	NOUN
commonwealth-179	322	34	-	-	PUNCT
commonwealth-179	322	35	revenue	revenue	NOUN
commonwealth-179	322	36	-	-	PUNCT
commonwealth-179	322	37	and	and	CCONJ
commonwealth-179	322	38	-	-	PUNCT
commonwealth-179	322	39	the	the	DET
commonwealth-179	322	40	-	-	PUNCT
commonwealth-179	322	41	private	private	ADJ
commonwealth-179	322	42	-	-	PUNCT
commonwealth-179	322	43	economy/.	economy/.	NOUN
commonwealth-179	322	44	accessed	access	VERB
commonwealth-179	322	45	december	december	PROPN
commonwealth-179	322	46	16	16	NUM
commonwealth-179	322	47	,	,	PUNCT
commonwealth-179	322	48	2015	2015	NUM
commonwealth-179	322	49	.	.	PUNCT
commonwealth-179	323	1	langley	langley	PROPN
commonwealth-179	323	2	,	,	PUNCT
commonwealth-179	323	3	adam	adam	PROPN
commonwealth-179	323	4	,	,	PUNCT
commonwealth-179	323	5	daphne	daphne	PROPN
commonwealth-179	323	6	kenyon	kenyon	PROPN
commonwealth-179	323	7	,	,	PUNCT
commonwealth-179	323	8	and	and	CCONJ
commonwealth-179	323	9	patricia	patricia	PROPN
commonwealth-179	323	10	bailin	bailin	PROPN
commonwealth-179	323	11	.	.	PUNCT
commonwealth-179	323	12	2012	2012	NUM
commonwealth-179	323	13	.	.	PUNCT
commonwealth-179	324	1	“	"	PUNCT
commonwealth-179	324	2	payments	payment	NOUN
commonwealth-179	324	3	in	in	ADP
commonwealth-179	324	4	lieu	lieu	NOUN
commonwealth-179	324	5	of	of	ADP
commonwealth-179	324	6	taxes	taxis	NOUN
commonwealth-179	324	7	by	by	ADP
commonwealth-179	324	8	nonprofits	nonprofit	NOUN
commonwealth-179	324	9	:	:	PUNCT
commonwealth-179	324	10	which	which	DET
commonwealth-179	324	11	nonprofits	nonprofit	NOUN
commonwealth-179	324	12	make	make	VERB
commonwealth-179	324	13	pilots	pilot	NOUN
commonwealth-179	324	14	and	and	CCONJ
commonwealth-179	324	15	which	which	PRON
commonwealth-179	324	16	localities	locality	NOUN
commonwealth-179	324	17	receive	receive	VERB
commonwealth-179	324	18	them	they	PRON
commonwealth-179	324	19	.	.	PUNCT
commonwealth-179	324	20	”	"	PUNCT
commonwealth-179	325	1	lincoln	lincoln	PROPN
commonwealth-179	325	2	institute	institute	PROPN
commonwealth-179	325	3	of	of	ADP
commonwealth-179	325	4	land	land	NOUN
commonwealth-179	325	5	policy	policy	NOUN
commonwealth-179	325	6	.	.	PUNCT
commonwealth-179	326	1	available	available	ADJ
commonwealth-179	326	2	at	at	ADP
commonwealth-179	326	3	https://www.lincolninst.edu/sites/	https://www.lincolninst.edu/sites/	X
commonwealth-179	326	4	default	default	NOUN
commonwealth-179	326	5	/	/	SYM
commonwealth-179	326	6	files	file	NOUN
commonwealth-179	326	7	/	/	SYM
commonwealth-179	326	8	pubfiles	pubfile	NOUN
commonwealth-179	326	9	/	/	SYM
commonwealth-179	326	10	langley	langley	PROPN
commonwealth-179	326	11	-	-	PUNCT
commonwealth-179	326	12	wp12al1	wp12al1	PROPN
commonwealth-179	326	13	-	-	PUNCT
commonwealth-179	326	14	full_0.pdf	full_0.pdf	PROPN
commonwealth-179	326	15	.	.	PROPN
commonwealth-179	327	1	accessed	access	VERB
commonwealth-179	327	2	december	december	PROPN
commonwealth-179	327	3	16	16	NUM
commonwealth-179	327	4	,	,	PUNCT
commonwealth-179	327	5	2015	2015	NUM
commonwealth-179	327	6	.	.	PUNCT
commonwealth-179	328	1	luce	luce	PROPN
commonwealth-179	328	2	,	,	PUNCT
commonwealth-179	328	3	thomas	thomas	PROPN
commonwealth-179	328	4	,	,	PUNCT
commonwealth-179	328	5	and	and	CCONJ
commonwealth-179	328	6	anita	anita	PROPN
commonwealth-179	328	7	summers	summer	NOUN
commonwealth-179	328	8	.	.	PUNCT
commonwealth-179	329	1	1987	1987	NUM
commonwealth-179	329	2	.	.	PUNCT
commonwealth-179	330	1	local	local	ADJ
commonwealth-179	330	2	fiscal	fiscal	ADJ
commonwealth-179	330	3	issues	issue	NOUN
commonwealth-179	330	4	in	in	ADP
commonwealth-179	330	5	the	the	DET
commonwealth-179	330	6	philadelphia	philadelphia	PROPN
commonwealth-179	330	7	metropolitan	metropolitan	ADJ
commonwealth-179	330	8	area	area	NOUN
commonwealth-179	330	9	.	.	PUNCT
commonwealth-179	331	1	philadelphia	philadelphia	PROPN
commonwealth-179	331	2	:	:	PUNCT
commonwealth-179	331	3	university	university	NOUN
commonwealth-179	331	4	of	of	ADP
commonwealth-179	331	5	pennsylvania	pennsylvania	PROPN
commonwealth-179	331	6	press	press	PROPN
commonwealth-179	331	7	.	.	PUNCT
commonwealth-179	332	1	mcdonald	mcdonald	PROPN
commonwealth-179	332	2	,	,	PUNCT
commonwealth-179	332	3	john	john	PROPN
commonwealth-179	332	4	f.	f.	PROPN
commonwealth-179	332	5	1993a	1993a	PROPN
commonwealth-179	332	6	.	.	PUNCT
commonwealth-179	333	1	“	"	PUNCT
commonwealth-179	333	2	local	local	ADJ
commonwealth-179	333	3	property	property	NOUN
commonwealth-179	333	4	taxes	taxis	NOUN
commonwealth-179	333	5	and	and	CCONJ
commonwealth-179	333	6	business	business	NOUN
commonwealth-179	333	7	real	real	ADJ
commonwealth-179	333	8	estate	estate	NOUN
commonwealth-179	333	9	values	value	NOUN
commonwealth-179	333	10	.	.	PUNCT
commonwealth-179	333	11	”	"	PUNCT
commonwealth-179	334	1	journal	journal	NOUN
commonwealth-179	334	2	of	of	ADP
commonwealth-179	334	3	real	real	ADJ
commonwealth-179	334	4	estate	estate	NOUN
commonwealth-179	334	5	finance	finance	NOUN
commonwealth-179	334	6	and	and	CCONJ
commonwealth-179	334	7	economics	economic	NOUN
commonwealth-179	334	8	6	6	NUM
commonwealth-179	334	9	(	(	PUNCT
commonwealth-179	334	10	may	may	PROPN
commonwealth-179	334	11	):	):	PUNCT
commonwealth-179	334	12	277–287	277–287	NUM
commonwealth-179	334	13	.	.	PUNCT
commonwealth-179	335	1	—	—	PUNCT
commonwealth-179	335	2	—	—	PUNCT
commonwealth-179	335	3	—	—	PUNCT
commonwealth-179	335	4	.	.	PUNCT
commonwealth-179	336	1	1993b	1993b	NUM
commonwealth-179	336	2	.	.	PUNCT
commonwealth-179	337	1	“	"	PUNCT
commonwealth-179	337	2	incidence	incidence	NOUN
commonwealth-179	337	3	of	of	ADP
commonwealth-179	337	4	the	the	DET
commonwealth-179	337	5	property	property	NOUN
commonwealth-179	337	6	tax	tax	NOUN
commonwealth-179	337	7	on	on	ADP
commonwealth-179	337	8	commercial	commercial	ADJ
commonwealth-179	337	9	real	real	ADJ
commonwealth-179	337	10	estate	estate	NOUN
commonwealth-179	337	11	:	:	PUNCT
commonwealth-179	337	12	the	the	DET
commonwealth-179	337	13	case	case	NOUN
commonwealth-179	337	14	of	of	ADP
commonwealth-179	337	15	downtown	downtown	NOUN
commonwealth-179	337	16	chicago	chicago	PROPN
commonwealth-179	337	17	.	.	PUNCT
commonwealth-179	337	18	”	"	PUNCT
commonwealth-179	337	19	national	national	PROPN
commonwealth-179	337	20	tax	tax	PROPN
commonwealth-179	337	21	journal	journal	PROPN
commonwealth-179	337	22	46	46	NUM
commonwealth-179	337	23	(	(	PUNCT
commonwealth-179	337	24	june	june	PROPN
commonwealth-179	337	25	):	):	PUNCT
commonwealth-179	337	26	109–120	109–120	NUM
commonwealth-179	337	27	.	.	PUNCT
commonwealth-179	338	1	mcdonald	mcdonald	PROPN
commonwealth-179	338	2	,	,	PUNCT
commonwealth-179	338	3	john	john	PROPN
commonwealth-179	338	4	f.	f.	PROPN
commonwealth-179	338	5	,	,	PUNCT
commonwealth-179	338	6	and	and	CCONJ
commonwealth-179	338	7	yuliva	yuliva	PROPN
commonwealth-179	338	8	yurova	yurova	PROPN
commonwealth-179	338	9	.	.	PUNCT
commonwealth-179	339	1	2006	2006	NUM
commonwealth-179	339	2	.	.	PUNCT
commonwealth-179	340	1	“	"	PUNCT
commonwealth-179	340	2	are	be	AUX
commonwealth-179	340	3	property	property	NOUN
commonwealth-179	340	4	taxes	taxis	NOUN
commonwealth-179	340	5	capitalized	capitalize	VERB
commonwealth-179	340	6	in	in	ADP
commonwealth-179	340	7	the	the	DET
commonwealth-179	340	8	selling	selling	NOUN
commonwealth-179	340	9	price	price	NOUN
commonwealth-179	340	10	of	of	ADP
commonwealth-179	340	11	industrial	industrial	ADJ
commonwealth-179	340	12	real	real	ADJ
commonwealth-179	340	13	estate	estate	NOUN
commonwealth-179	340	14	?	?	PUNCT
commonwealth-179	340	15	”	"	PUNCT
commonwealth-179	340	16	appraisal	appraisal	NOUN
commonwealth-179	340	17	journal	journal	NOUN
commonwealth-179	340	18	74	74	NUM
commonwealth-179	340	19	(	(	PUNCT
commonwealth-179	340	20	summer	summer	NOUN
commonwealth-179	340	21	):	):	PUNCT
commonwealth-179	340	22	250–256	250–256	NUM
commonwealth-179	340	23	.	.	PUNCT
commonwealth-179	341	1	—	—	PUNCT
commonwealth-179	341	2	—	—	PUNCT
commonwealth-179	341	3	—	—	PUNCT
commonwealth-179	341	4	.	.	PUNCT
commonwealth-179	342	1	2007	2007	NUM
commonwealth-179	342	2	.	.	PUNCT
commonwealth-179	343	1	“	"	PUNCT
commonwealth-179	343	2	property	property	NOUN
commonwealth-179	343	3	taxation	taxation	NOUN
commonwealth-179	343	4	and	and	CCONJ
commonwealth-179	343	5	the	the	DET
commonwealth-179	343	6	selling	selling	NOUN
commonwealth-179	343	7	price	price	NOUN
commonwealth-179	343	8	of	of	ADP
commonwealth-179	343	9	industrial	industrial	ADJ
commonwealth-179	343	10	real	real	ADJ
commonwealth-179	343	11	estate	estate	NOUN
commonwealth-179	343	12	.	.	PUNCT
commonwealth-179	343	13	”	"	PUNCT
commonwealth-179	344	1	review	review	NOUN
commonwealth-179	344	2	of	of	ADP
commonwealth-179	344	3	accounting	accounting	NOUN
commonwealth-179	344	4	and	and	CCONJ
commonwealth-179	344	5	finance	finance	NOUN
commonwealth-179	344	6	6	6	NUM
commonwealth-179	344	7	(	(	PUNCT
commonwealth-179	344	8	3	3	NUM
commonwealth-179	344	9	):	):	PUNCT
commonwealth-179	344	10	273–284	273–284	NUM
commonwealth-179	344	11	.	.	PUNCT
commonwealth-179	345	1	newmark	newmark	PROPN
commonwealth-179	345	2	knight	knight	PROPN
commonwealth-179	345	3	frank	frank	PROPN
commonwealth-179	345	4	.	.	PROPN
commonwealth-179	346	1	2015	2015	NUM
commonwealth-179	346	2	.	.	PUNCT
commonwealth-179	347	1	“	"	PUNCT
commonwealth-179	347	2	3q	3q	NUM
commonwealth-179	347	3	2015	2015	NUM
commonwealth-179	347	4	philadelphia	philadelphia	PROPN
commonwealth-179	347	5	industrial	industrial	ADJ
commonwealth-179	347	6	market	market	NOUN
commonwealth-179	347	7	report	report	NOUN
commonwealth-179	347	8	.	.	PUNCT
commonwealth-179	347	9	”	"	PUNCT
commonwealth-179	348	1	available	available	ADJ
commonwealth-179	348	2	at	at	ADP
commonwealth-179	348	3	http://www.ngkf.com/home/research/us-market-reports.aspx?d=5140	http://www.ngkf.com/home/research/us-market-reports.aspx?d=5140	PROPN
commonwealth-179	348	4	.	.	PUNCT
commonwealth-179	349	1	accessed	access	VERB
commonwealth-179	349	2	february	february	PROPN
commonwealth-179	349	3	16	16	NUM
commonwealth-179	349	4	,	,	PUNCT
commonwealth-179	349	5	2016	2016	NUM
commonwealth-179	349	6	.	.	PUNCT
commonwealth-179	350	1	pew	pew	NOUN
commonwealth-179	350	2	charitable	charitable	ADJ
commonwealth-179	350	3	trusts	trust	NOUN
commonwealth-179	350	4	,	,	PUNCT
commonwealth-179	350	5	philadelphia	philadelphia	PROPN
commonwealth-179	350	6	research	research	NOUN
commonwealth-179	350	7	initiative	initiative	NOUN
commonwealth-179	350	8	.	.	PUNCT
commonwealth-179	350	9	2012	2012	NUM
commonwealth-179	350	10	.	.	PUNCT
commonwealth-179	351	1	“	"	PUNCT
commonwealth-179	351	2	the	the	DET
commonwealth-179	351	3	actual	actual	ADJ
commonwealth-179	351	4	value	value	NOUN
commonwealth-179	351	5	initiative	initiative	NOUN
commonwealth-179	351	6	:	:	PUNCT
commonwealth-179	351	7	overhauling	overhaul	VERB
commonwealth-179	351	8	property	property	NOUN
commonwealth-179	351	9	taxes	taxis	NOUN
commonwealth-179	351	10	in	in	ADP
commonwealth-179	351	11	philadelphia	philadelphia	PROPN
commonwealth-179	351	12	,	,	PUNCT
commonwealth-179	351	13	pew	pew	NOUN
commonwealth-179	351	14	charitable	charitable	ADJ
commonwealth-179	351	15	trusts	trust	NOUN
commonwealth-179	351	16	.	.	PUNCT
commonwealth-179	351	17	”	"	PUNCT
commonwealth-179	351	18	available	available	ADJ
commonwealth-179	351	19	at	at	ADP
commonwealth-179	351	20	http://www.pewtrusts.org/~/media/legacy/uploadedfiles/philadelphiaproperty	http://www.pewtrusts.org/~/media/legacy/uploadedfiles/philadelphiaproperty	PROPN
commonwealth-179	351	21	taxespdf.pdf	taxespdf.pdf	PROPN
commonwealth-179	351	22	.	.	PUNCT
commonwealth-179	351	23	accessed	access	VERB
commonwealth-179	351	24	january	january	PROPN
commonwealth-179	351	25	16	16	NUM
commonwealth-179	351	26	,	,	PUNCT
commonwealth-179	351	27	2016	2016	NUM
commonwealth-179	351	28	.	.	PUNCT
commonwealth-179	352	1	—	—	PUNCT
commonwealth-179	352	2	—	—	PUNCT
commonwealth-179	352	3	—	—	PUNCT
commonwealth-179	352	4	.	.	PUNCT
commonwealth-179	353	1	2013	2013	NUM
commonwealth-179	353	2	.	.	PUNCT
commonwealth-179	354	1	“	"	PUNCT
commonwealth-179	354	2	avi	avi	VERB
commonwealth-179	354	3	:	:	PUNCT
commonwealth-179	354	4	the	the	DET
commonwealth-179	354	5	shift	shift	NOUN
commonwealth-179	354	6	in	in	ADP
commonwealth-179	354	7	tax	tax	NOUN
commonwealth-179	354	8	burden	burden	NOUN
commonwealth-179	354	9	.	.	PUNCT
commonwealth-179	354	10	”	"	PUNCT
commonwealth-179	355	1	available	available	ADJ
commonwealth-179	355	2	at	at	ADP
commonwealth-179	355	3	http://www.pewtrusts.org/~/	http://www.pewtrusts.org/~/	PROPN
commonwealth-179	355	4	media	media	PROPN
commonwealth-179	355	5	/	/	SYM
commonwealth-179	355	6	legacy	legacy	NOUN
commonwealth-179	355	7	/	/	SYM
commonwealth-179	355	8	uploadedfiles	uploadedfile	NOUN
commonwealth-179	355	9	/	/	SYM
commonwealth-179	355	10	wwwpewtrustsorg	wwwpewtrustsorg	NOUN
commonwealth-179	355	11	/	/	SYM
commonwealth-179	355	12	reports	report	NOUN
commonwealth-179	355	13	/	/	SYM
commonwealth-179	355	14	philadelphia_research	philadelphia_research	NOUN
commonwealth-179	355	15	_	_	NOUN
commonwealth-179	355	16	initiative	initiative	NOUN
commonwealth-179	355	17	/	/	SYM
commonwealth-179	355	18	actualvalueinitiativephiladelphiapropertytaxespdf.pdf	actualvalueinitiativephiladelphiapropertytaxespdf.pdf	PROPN
commonwealth-179	355	19	.	.	PROPN
commonwealth-179	355	20	accessed	access	VERB
commonwealth-179	355	21	january	january	PROPN
commonwealth-179	355	22	16	16	NUM
commonwealth-179	355	23	,	,	PUNCT
commonwealth-179	355	24	2016	2016	NUM
commonwealth-179	355	25	.	.	PUNCT
commonwealth-179	356	1	“	"	PUNCT
commonwealth-179	356	2	philadelphia	philadelphia	PROPN
commonwealth-179	356	3	beverage	beverage	NOUN
commonwealth-179	356	4	tax	tax	NOUN
commonwealth-179	356	5	.	.	PUNCT
commonwealth-179	356	6	”	"	PUNCT
commonwealth-179	357	1	2016	2016	NUM
commonwealth-179	357	2	.	.	PUNCT
commonwealth-179	358	1	city	city	NOUN
commonwealth-179	358	2	of	of	ADP
commonwealth-179	358	3	philadelphia	philadelphia	PROPN
commonwealth-179	358	4	website	website	NOUN
commonwealth-179	358	5	.	.	PUNCT
commonwealth-179	359	1	available	available	ADJ
commonwealth-179	359	2	at	at	ADP
commonwealth-179	359	3	https://beta	https://beta	PROPN
commonwealth-179	359	4	.phila.gov	.phila.gov	NOUN
commonwealth-179	359	5	/	/	SYM
commonwealth-179	359	6	services	service	NOUN
commonwealth-179	359	7	/	/	SYM
commonwealth-179	359	8	payments	payment	NOUN
commonwealth-179	359	9	-	-	PUNCT
commonwealth-179	359	10	assistance	assistance	NOUN
commonwealth-179	359	11	-	-	PUNCT
commonwealth-179	359	12	taxes	taxis	NOUN
commonwealth-179	359	13	/	/	SYM
commonwealth-179	359	14	business	business	NOUN
commonwealth-179	359	15	-	-	PUNCT
commonwealth-179	359	16	taxes	taxis	NOUN
commonwealth-179	359	17	/	/	SYM
commonwealth-179	359	18	philadelphia	philadelphia	NOUN
commonwealth-179	359	19	-	-	PUNCT
commonwealth-179	359	20	beverage	beverage	NOUN
commonwealth-179	359	21	-tax/.	-tax/.	NOUN
commonwealth-179	359	22	accessed	access	VERB
commonwealth-179	359	23	march	march	PROPN
commonwealth-179	359	24	13	13	NUM
commonwealth-179	359	25	,	,	PUNCT
commonwealth-179	359	26	2016	2016	NUM
commonwealth-179	359	27	.	.	PUNCT
commonwealth-179	360	1	“	"	PUNCT
commonwealth-179	360	2	property	property	NOUN
commonwealth-179	360	3	tax	tax	NOUN
commonwealth-179	360	4	by	by	ADP
commonwealth-179	360	5	state	state	NOUN
commonwealth-179	360	6	.	.	PUNCT
commonwealth-179	360	7	”	"	PUNCT
commonwealth-179	361	1	tax-rates.org	tax-rates.org	PROPN
commonwealth-179	361	2	.	.	PUNCT
commonwealth-179	361	3	available	available	ADJ
commonwealth-179	361	4	at	at	ADP
commonwealth-179	361	5	http://www.tax-rates.org/taxtables/	http://www.tax-rates.org/taxtables/	PROPN
commonwealth-179	361	6	property	property	NOUN
commonwealth-179	361	7	-	-	PUNCT
commonwealth-179	361	8	tax	tax	NOUN
commonwealth-179	361	9	-	-	PUNCT
commonwealth-179	361	10	by	by	ADP
commonwealth-179	361	11	-	-	PUNCT
commonwealth-179	361	12	state	state	NOUN
commonwealth-179	361	13	.	.	PUNCT
commonwealth-179	362	1	accessed	access	VERB
commonwealth-179	362	2	january	january	PROPN
commonwealth-179	362	3	16	16	NUM
commonwealth-179	362	4	,	,	PUNCT
commonwealth-179	362	5	2016	2016	NUM
commonwealth-179	362	6	.	.	PUNCT
commonwealth-179	363	1	savills	savills	PROPN
commonwealth-179	363	2	studley	studley	PROPN
commonwealth-179	363	3	.	.	PUNCT
commonwealth-179	364	1	2015a	2015a	NUM
commonwealth-179	364	2	.	.	PUNCT
commonwealth-179	365	1	“	"	PUNCT
commonwealth-179	365	2	savills	savill	VERB
commonwealth-179	365	3	effective	effective	ADJ
commonwealth-179	365	4	rent	rent	NOUN
commonwealth-179	365	5	index	index	NOUN
commonwealth-179	365	6	philadelphia	philadelphia	PROPN
commonwealth-179	365	7	2015	2015	NUM
commonwealth-179	365	8	.	.	PUNCT
commonwealth-179	365	9	”	"	PUNCT
commonwealth-179	366	1	available	available	ADJ
commonwealth-179	366	2	at	at	ADP
commonwealth-179	366	3	http://pdf.savills.asia/selected-international-research/1506-serinational2015-en.pdf	http://pdf.savills.asia/selected-international-research/1506-serinational2015-en.pdf	PROPN
commonwealth-179	366	4	.	.	PROPN
commonwealth-179	366	5	accessed	access	VERB
commonwealth-179	366	6	march	march	PROPN
commonwealth-179	366	7	13	13	NUM
commonwealth-179	366	8	,	,	PUNCT
commonwealth-179	366	9	2016	2016	NUM
commonwealth-179	366	10	.	.	PUNCT
commonwealth-179	367	1	—	—	PUNCT
commonwealth-179	367	2	—	—	PUNCT
commonwealth-179	367	3	—	—	PUNCT
commonwealth-179	367	4	.	.	NUM
commonwealth-179	368	1	2015b	2015b	NUM
commonwealth-179	368	2	.	.	PUNCT
commonwealth-179	369	1	“	"	PUNCT
commonwealth-179	369	2	q3	q3	PROPN
commonwealth-179	369	3	2015	2015	NUM
commonwealth-179	369	4	philadelphia	philadelphia	PROPN
commonwealth-179	369	5	office	office	NOUN
commonwealth-179	369	6	sector	sector	NOUN
commonwealth-179	369	7	report	report	NOUN
commonwealth-179	369	8	.	.	PUNCT
commonwealth-179	369	9	”	"	PUNCT
commonwealth-179	370	1	available	available	ADJ
commonwealth-179	370	2	at	at	ADP
commonwealth-179	370	3	http://www	http://www	PROPN
commonwealth-179	370	4	.savills	.savill	NOUN
commonwealth-179	370	5	-	-	PUNCT
commonwealth-179	370	6	studley.com	studley.com	X
commonwealth-179	370	7	/	/	SYM
commonwealth-179	370	8	us	us	PROPN
commonwealth-179	370	9	/	/	SYM
commonwealth-179	370	10	office	office	NOUN
commonwealth-179	370	11	-	-	PUNCT
commonwealth-179	370	12	market	market	NOUN
commonwealth-179	370	13	-	-	PUNCT
commonwealth-179	370	14	reports.aspx?currentsitepageid=66427&site	reports.aspx?currentsitepageid=66427&site	NOUN
commonwealth-179	370	15	pageid=213128	pageid=213128	NOUN
commonwealth-179	370	16	-	-	PUNCT
commonwealth-179	370	17	0&page=3	0&page=3	NUM
commonwealth-179	370	18	.	.	PUNCT
commonwealth-179	371	1	accessed	access	VERB
commonwealth-179	371	2	march	march	PROPN
commonwealth-179	371	3	13	13	NUM
commonwealth-179	371	4	,	,	PUNCT
commonwealth-179	371	5	2016	2016	NUM
commonwealth-179	371	6	.	.	PUNCT
commonwealth-179	372	1	school	school	NOUN
commonwealth-179	372	2	district	district	NOUN
commonwealth-179	372	3	of	of	ADP
commonwealth-179	372	4	philadelphia	philadelphia	PROPN
commonwealth-179	372	5	.	.	PUNCT
commonwealth-179	372	6	2016	2016	NUM
commonwealth-179	372	7	.	.	PUNCT
commonwealth-179	373	1	“	"	PUNCT
commonwealth-179	373	2	the	the	DET
commonwealth-179	373	3	school	school	NOUN
commonwealth-179	373	4	district	district	NOUN
commonwealth-179	373	5	of	of	ADP
commonwealth-179	373	6	philadelphia	philadelphia	PROPN
commonwealth-179	373	7	.	.	PUNCT
commonwealth-179	374	1	budget	budget	NOUN
commonwealth-179	374	2	in	in	ADP
commonwealth-179	374	3	brief	brief	NOUN
commonwealth-179	374	4	.	.	PUNCT
commonwealth-179	375	1	2015	2015	NUM
commonwealth-179	375	2	-	-	SYM
commonwealth-179	375	3	2016	2016	NUM
commonwealth-179	375	4	.	.	PUNCT
commonwealth-179	375	5	”	"	PUNCT
commonwealth-179	375	6	available	available	ADJ
commonwealth-179	375	7	at	at	ADP
commonwealth-179	375	8	https://www.philasd.org/budget/wp-content/uploads/	https://www.philasd.org/budget/wp-content/uploads/	NOUN
commonwealth-179	375	9	sites/96/2017/09	sites/96/2017/09	NOUN
commonwealth-179	375	10	/	/	SYM
commonwealth-179	375	11	budget	budget	NOUN
commonwealth-179	375	12	-	-	PUNCT
commonwealth-179	375	13	in	in	ADP
commonwealth-179	375	14	-	-	PUNCT
commonwealth-179	375	15	brief_fy16_final.pdf	brief_fy16_final.pdf	NOUN
commonwealth-179	375	16	.	.	PROPN
commonwealth-179	376	1	accessed	access	VERB
commonwealth-179	376	2	march	march	PROPN
commonwealth-179	376	3	13	13	NUM
commonwealth-179	376	4	,	,	PUNCT
commonwealth-179	376	5	2016	2016	NUM
commonwealth-179	376	6	.	.	PUNCT
commonwealth-179	377	1	60	60	NUM
commonwealth-179	377	2	jeffrey	jeffrey	PROPN
commonwealth-179	377	3	carroll	carroll	PROPN
commonwealth-179	377	4	and	and	CCONJ
commonwealth-179	377	5	john	john	PROPN
commonwealth-179	377	6	f.	f.	PROPN
commonwealth-179	377	7	mcdonald	mcdonald	PROPN
commonwealth-179	377	8	urban	urban	PROPN
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commonwealth-179	377	10	.	.	PUNCT
commonwealth-179	377	11	2012	2012	NUM
commonwealth-179	377	12	.	.	PUNCT
commonwealth-179	378	1	“	"	PUNCT
commonwealth-179	378	2	state	state	NOUN
commonwealth-179	378	3	and	and	CCONJ
commonwealth-179	378	4	local	local	ADJ
commonwealth-179	378	5	finance	finance	NOUN
commonwealth-179	378	6	initiative	initiative	NOUN
commonwealth-179	378	7	.	.	PUNCT
commonwealth-179	378	8	”	"	PUNCT
commonwealth-179	378	9	available	available	ADJ
commonwealth-179	378	10	at	at	ADP
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commonwealth-179	378	12	.org	.org	PUNCT
commonwealth-179	378	13	/	/	SYM
commonwealth-179	378	14	policy	policy	NOUN
commonwealth-179	378	15	-	-	PUNCT
commonwealth-179	378	16	centers	center	NOUN
commonwealth-179	378	17	/	/	SYM
commonwealth-179	378	18	cross	cross	ADJ
commonwealth-179	378	19	-	-	ADJ
commonwealth-179	378	20	center	center	ADJ
commonwealth-179	378	21	-	-	PUNCT
commonwealth-179	378	22	initiatives	initiative	NOUN
commonwealth-179	378	23	/	/	SYM
commonwealth-179	378	24	state	state	NOUN
commonwealth-179	378	25	-	-	PUNCT
commonwealth-179	378	26	local	local	ADJ
commonwealth-179	378	27	-	-	PUNCT
commonwealth-179	378	28	finance	finance	NOUN
commonwealth-179	378	29	-	-	PUNCT
commonwealth-179	378	30	initiative	initiative	NOUN
commonwealth-179	378	31	/	/	SYM
commonwealth-179	378	32	projects/	projects/	NOUN
commonwealth-179	378	33	state	state	NOUN
commonwealth-179	378	34	-	-	PUNCT
commonwealth-179	378	35	and	and	CCONJ
commonwealth-179	378	36	-	-	PUNCT
commonwealth-179	378	37	local	local	ADJ
commonwealth-179	378	38	-	-	PUNCT
commonwealth-179	378	39	backgrounders	backgrounder	NOUN
commonwealth-179	378	40	/	/	SYM
commonwealth-179	378	41	property	property	NOUN
commonwealth-179	378	42	-	-	PUNCT
commonwealth-179	378	43	taxes	taxis	NOUN
commonwealth-179	378	44	.	.	PUNCT
commonwealth-179	379	1	accessed	access	VERB
commonwealth-179	379	2	june	june	PROPN
commonwealth-179	379	3	15	15	NUM
commonwealth-179	379	4	,	,	PUNCT
commonwealth-179	379	5	2017	2017	NUM
commonwealth-179	379	6	.	.	PUNCT
commonwealth-179	380	1	“	"	PUNCT
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commonwealth-179	380	4	taxation	taxation	NOUN
commonwealth-179	380	5	.	.	PUNCT
commonwealth-179	380	6	”	"	PUNCT
commonwealth-179	381	1	article	article	PROPN
commonwealth-179	381	2	viii	viii	NOUN
commonwealth-179	381	3	section	section	NOUN
commonwealth-179	381	4	1	1	NUM
commonwealth-179	381	5	of	of	ADP
commonwealth-179	381	6	constitution	constitution	NOUN
commonwealth-179	381	7	of	of	ADP
commonwealth-179	381	8	the	the	DET
commonwealth-179	381	9	commonwealth	commonwealth	PROPN
commonwealth-179	381	10	of	of	ADP
commonwealth-179	381	11	pa	pa	PROPN
commonwealth-179	381	12	.	.	PROPN
commonwealth-179	382	1	http://codes.findlaw.com/pa/constitution-of-the-commonwealth-of	http://codes.findlaw.com/pa/constitution-of-the-commonwealth-of	PROPN
commonwealth-179	383	1	-pennsylvania/#!tid	-pennsylvania/#!tid	PROPN
commonwealth-179	383	2	=	=	SYM
commonwealth-179	383	3	n9865bc4c37fd4884914a09f06f79ff76	n9865bc4c37fd4884914a09f06f79ff76	NOUN
commonwealth-179	383	4	.	.	PROPN
commonwealth-179	384	1	accessed	access	VERB
commonwealth-179	384	2	june	june	PROPN
commonwealth-179	384	3	15	15	NUM
commonwealth-179	384	4	,	,	PUNCT
commonwealth-179	384	5	2017	2017	NUM
commonwealth-179	384	6	.	.	PUNCT
commonwealth-179	385	1	jeffrey	jeffrey	PROPN
commonwealth-179	385	2	n.	n.	PROPN
commonwealth-179	385	3	carroll	carroll	PROPN
commonwealth-179	385	4	is	be	AUX
commonwealth-179	385	5	assistant	assistant	ADJ
commonwealth-179	385	6	professor	professor	NOUN
commonwealth-179	385	7	of	of	ADP
commonwealth-179	385	8	political	political	ADJ
commonwealth-179	385	9	science	science	NOUN
commonwealth-179	385	10	at	at	ADP
commonwealth-179	385	11	chestnut	chestnut	PROPN
commonwealth-179	385	12	hill	hill	PROPN
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commonwealth-179	385	14	in	in	ADP
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commonwealth-179	385	16	,	,	PUNCT
commonwealth-179	385	17	pennsylvania	pennsylvania	PROPN
commonwealth-179	385	18	,	,	PUNCT
commonwealth-179	385	19	with	with	ADP
commonwealth-179	385	20	scholarly	scholarly	ADJ
commonwealth-179	385	21	interests	interest	NOUN
commonwealth-179	385	22	that	that	PRON
commonwealth-179	385	23	focus	focus	VERB
commonwealth-179	385	24	on	on	ADP
commonwealth-179	385	25	state	state	NOUN
commonwealth-179	385	26	and	and	CCONJ
commonwealth-179	385	27	local	local	ADJ
commonwealth-179	385	28	government	government	NOUN
commonwealth-179	385	29	,	,	PUNCT
commonwealth-179	385	30	urban	urban	ADJ
commonwealth-179	385	31	politics	politic	NOUN
commonwealth-179	385	32	,	,	PUNCT
commonwealth-179	385	33	and	and	CCONJ
commonwealth-179	385	34	urban	urban	ADJ
commonwealth-179	385	35	public	public	ADJ
commonwealth-179	385	36	policy	policy	NOUN
commonwealth-179	385	37	.	.	PUNCT
commonwealth-179	386	1	he	he	PRON
commonwealth-179	386	2	received	receive	VERB
commonwealth-179	386	3	his	his	PRON
commonwealth-179	386	4	phd	phd	NOUN
commonwealth-179	386	5	in	in	ADP
commonwealth-179	386	6	political	political	ADJ
commonwealth-179	386	7	science	science	NOUN
commonwealth-179	386	8	and	and	CCONJ
commonwealth-179	386	9	ma	ma	PROPN
commonwealth-179	386	10	in	in	ADP
commonwealth-179	386	11	urban	urban	ADJ
commonwealth-179	386	12	studies	study	NOUN
commonwealth-179	386	13	from	from	ADP
commonwealth-179	386	14	temple	temple	PROPN
commonwealth-179	386	15	university	university	PROPN
commonwealth-179	386	16	.	.	PUNCT
commonwealth-179	387	1	john	john	PROPN
commonwealth-179	387	2	f.	f.	PROPN
commonwealth-179	387	3	mcdonald	mcdonald	PROPN
commonwealth-179	387	4	is	be	AUX
commonwealth-179	387	5	emeritus	emeritus	ADJ
commonwealth-179	387	6	professor	professor	NOUN
commonwealth-179	387	7	of	of	ADP
commonwealth-179	387	8	economics	economic	NOUN
commonwealth-179	387	9	and	and	CCONJ
commonwealth-179	387	10	finance	finance	NOUN
commonwealth-179	387	11	,	,	PUNCT
commonwealth-179	387	12	university	university	PROPN
commonwealth-179	387	13	of	of	ADP
commonwealth-179	387	14	illinois	illinois	PROPN
commonwealth-179	387	15	at	at	ADP
commonwealth-179	387	16	chicago	chicago	PROPN
commonwealth-179	387	17	,	,	PUNCT
commonwealth-179	387	18	and	and	CCONJ
commonwealth-179	387	19	gerald	gerald	PROPN
commonwealth-179	387	20	w.	w.	PROPN
commonwealth-179	387	21	fogelson	fogelson	PROPN
commonwealth-179	387	22	chair	chair	NOUN
commonwealth-179	387	23	in	in	ADP
commonwealth-179	387	24	real	real	ADJ
commonwealth-179	387	25	estate	estate	NOUN
commonwealth-179	387	26	emeritus	emeritus	NOUN
commonwealth-179	387	27	,	,	PUNCT
commonwealth-179	387	28	roosevelt	roosevelt	PROPN
commonwealth-179	387	29	university	university	PROPN
commonwealth-179	387	30	.	.	PUNCT
commonwealth-179	388	1	he	he	PRON
commonwealth-179	388	2	received	receive	VERB
commonwealth-179	388	3	a	a	DET
commonwealth-179	388	4	phd	phd	NOUN
commonwealth-179	388	5	in	in	ADP
commonwealth-179	388	6	economics	economic	NOUN
commonwealth-179	388	7	from	from	ADP
commonwealth-179	388	8	yale	yale	PROPN
commonwealth-179	388	9	university	university	PROPN
commonwealth-179	388	10	in	in	ADP
commonwealth-179	388	11	1971	1971	NUM
commonwealth-179	388	12	,	,	PUNCT
commonwealth-179	388	13	and	and	CCONJ
commonwealth-179	388	14	was	be	AUX
commonwealth-179	388	15	awarded	award	VERB
commonwealth-179	388	16	the	the	DET
commonwealth-179	388	17	david	david	PROPN
commonwealth-179	388	18	ricardo	ricardo	PROPN
commonwealth-179	388	19	medal	medal	PROPN
commonwealth-179	388	20	by	by	ADP
commonwealth-179	388	21	the	the	DET
commonwealth-179	388	22	american	american	ADJ
commonwealth-179	388	23	real	real	ADJ
commonwealth-179	388	24	estate	estate	NOUN
commonwealth-179	388	25	society	society	NOUN
commonwealth-179	388	26	in	in	ADP
commonwealth-179	388	27	2013	2013	NUM
commonwealth-179	388	28	.	.	PUNCT
commonwealth-179	389	1	structure	structure	NOUN
commonwealth-179	389	2	bookmarks	bookmark	NOUN
commonwealth-179	389	3	taxes	taxis	NOUN
commonwealth-179	389	4	and	and	CCONJ
commonwealth-179	389	5	tax	tax	NOUN
commonwealth-179	389	6	reform	reform	NOUN
commonwealth-179	389	7	in	in	ADP
commonwealth-179	389	8	philadelphia	philadelphia	PROPN
commonwealth-179	389	9	considering	consider	VERB
commonwealth-179	389	10	two	two	NUM
commonwealth-179	389	11	tax	tax	NOUN
commonwealth-179	389	12	reform	reform	NOUN
commonwealth-179	389	13	proposals	proposal	NOUN
commonwealth-179	389	14	:	:	PUNCT
commonwealth-179	389	15	the	the	DET
commonwealth-179	389	16	city	city	NOUN
commonwealth-179	389	17	of	of	ADP
commonwealth-179	389	18	philadelphia	philadelphia	PROPN
commonwealth-179	389	19	plan	plan	NOUN
commonwealth-179	389	20	and	and	CCONJ
commonwealth-179	389	21	the	the	DET
commonwealth-179	389	22	growth	growth	NOUN
commonwealth-179	389	23	coalition	coalition	NOUN
commonwealth-179	389	24	“	"	PUNCT
commonwealth-179	389	25	levy	levy	NOUN
commonwealth-179	389	26	-	-	PUNCT
commonwealth-179	389	27	sweeney	sweeney	NOUN
commonwealth-179	389	28	”	"	PUNCT
commonwealth-179	389	29	plan	plan	NOUN
commonwealth-179	389	30	property	property	NOUN
commonwealth-179	389	31	tax	tax	NOUN
commonwealth-179	389	32	rates	rate	NOUN
commonwealth-179	389	33	in	in	ADP
commonwealth-179	389	34	philadelphia	philadelphia	PROPN
commonwealth-179	389	35	’s	’s	PART
commonwealth-179	389	36	surrounding	surround	VERB
commonwealth-179	389	37	counties	county	NOUN
commonwealth-179	389	38	overview	overview	NOUN
commonwealth-179	389	39	of	of	ADP
commonwealth-179	389	40	the	the	DET
commonwealth-179	389	41	philadelphia	philadelphia	PROPN
commonwealth-179	389	42	commercial	commercial	ADJ
commonwealth-179	389	43	real	real	ADJ
commonwealth-179	389	44	estate	estate	NOUN
commonwealth-179	389	45	market	market	NOUN
commonwealth-179	389	46	considering	consider	VERB
commonwealth-179	389	47	tax	tax	NOUN
commonwealth-179	389	48	reform	reform	NOUN
commonwealth-179	389	49	proposals	proposal	NOUN
commonwealth-179	389	50	in	in	ADP
commonwealth-179	389	51	the	the	DET
commonwealth-179	389	52	growth	growth	NOUN
commonwealth-179	389	53	coalition	coalition	NOUN
commonwealth-179	389	54	“	"	PUNCT
commonwealth-179	389	55	levy	levy	NOUN
commonwealth-179	389	56	-	-	PUNCT
commonwealth-179	389	57	sweeney	sweeney	NOUN
commonwealth-179	389	58	”	"	PUNCT
commonwealth-179	389	59	plan	plan	NOUN
commonwealth-179	389	60	the	the	DET
commonwealth-179	389	61	cook	cook	PROPN
commonwealth-179	389	62	county	county	PROPN
commonwealth-179	389	63	,	,	PUNCT
commonwealth-179	389	64	illinois	illinois	PROPN
commonwealth-179	389	65	,	,	PUNCT
commonwealth-179	389	66	property	property	NOUN
commonwealth-179	389	67	tax	tax	NOUN
commonwealth-179	389	68	system	system	NOUN
commonwealth-179	389	69	property	property	NOUN
commonwealth-179	389	70	tax	tax	NOUN
commonwealth-179	389	71	rates	rate	NOUN
commonwealth-179	389	72	in	in	ADP
commonwealth-179	389	73	metropolitan	metropolitan	PROPN
commonwealth-179	389	74	chicago	chicago	PROPN
commonwealth-179	389	75	economic	economic	ADJ
commonwealth-179	389	76	effects	effect	NOUN
commonwealth-179	389	77	of	of	ADP
commonwealth-179	389	78	the	the	DET
commonwealth-179	389	79	cook	cook	NOUN
commonwealth-179	389	80	county	county	NOUN
commonwealth-179	389	81	property	property	NOUN
commonwealth-179	389	82	tax	tax	NOUN
commonwealth-179	389	83	system	system	NOUN
commonwealth-179	389	84	conclusion	conclusion	NOUN
commonwealth-179	389	85	:	:	PUNCT
commonwealth-179	389	86	philadelphia	philadelphia	PROPN
commonwealth-179	389	87	must	must	AUX
commonwealth-179	389	88	exercise	exercise	VERB
commonwealth-179	389	89	caution	caution	NOUN
commonwealth-179	389	90	but	but	CCONJ
commonwealth-179	389	91	continue	continue	VERB
commonwealth-179	389	92	to	to	PART
commonwealth-179	389	93	seek	seek	VERB
commonwealth-179	389	94	an	an	DET
commonwealth-179	389	95	optimal	optimal	ADJ
commonwealth-179	389	96	tax	tax	NOUN
commonwealth-179	389	97	system	system	NOUN
commonwealth-179	389	98	notes	note	VERB
commonwealth-179	389	99	references	reference	NOUN