The stated intent of recently proposed legislation (H.B. 985) is to divert liquor tax revenue to provide grants to municipalities with tax-exempt property comprising 15 percent or more of total assessed value and with household median income of less than 115 percent of the state level. While the intent appears to be useful, the implementation and constraints of the proposed legislation pose many problems. Many of the problems are rooted in the fact that Pennsylvania does not mandate a regular schedule of property assessments.