his is a great time to be a resident of New Castle.

Not that anytime isn’t, but anyone who has lived in the area for a while is aware of the city’s negative image.

Still, when it comes to cities in Pennsylvania, New Castle’s problems are not unique.

That said, the reason this is a great time to be a city resident is that homeowners are receiving a big break on their school property taxes this year. Homeowners should be getting their tax bills in the mail in the next several days.

And what those bills will show is a tax cut of $236.70 from last year, the biggest reduction for any school district in Lawrence County.

(Homeowners in Taylor Township, which is part of the New Castle Area School District, will also have the same tax reduction reflected in their bills.)

Shenango Area district homeowners will receive the next largest tax cut in the county: $207.15.

These tax cuts are made possible by revenue finally kicking in from slot machines. Gov. Ed Rendell has predicted that when all 14 casinos are up and running homeowners will receive even larger tax breaks.

Who said gambling isn’t a great investment?

Neshannock Township homeowners will receive the smallest tax cut in the county: $72.57. However, because the school board increased the property tax, homeowners won’t feel the full impact of the tax break this year.

The same is true for homeowners in Ellwood City Area, Mohawk Area, Laurel, Union Area and the Enon Valley portion of Blackhawk.

Wilmington Area is the only other district that didn’t raise its tax, thus homeowners there will also receive the full tax break.

The tax cuts vary from district to district throughout Pennsylvania based on a formula developed by the Legislature. Generally, homeowners in school districts with relatively high taxes and low market values receive the largest tax savings.

While these tax breaks are nothing to sneeze at, it’s the latest illustration of the disparity among districts, not only throughout the state but here in Lawrence County.

Theoretically, all students in the state are to receive the same level of education regardless of whether they go to schools in New Castle, Neshannock or Mount Lebanon. Although school districts abide by state standards when it comes to basic curriculum, all students are not afforded the same opportunities because of financial constraints.