HARRISBURG -- A conservative think tank has a new proposal to reduce property taxes: using state-funded vouchers to lure public school children to private schools to save local taxpayers money.

The plan, proposed yesterday by the Harrisburg-based Commonwealth Foundation, calls for the projected $1 billion in revenue from slot machine casinos to be distributed in the form of $3,000 vouchers. They'd go to students who transfer to private schools and meet family income guidelines.

Critics, however, said the plan is ill-conceived, based on faulty financial estimates and requires no accountability. And it's unlikely legislative leaders will give the plan serious consideration at today's meeting of a property tax reform panel.

"It's a pretty dramatic shift from existing proposals and we're not convinced this is the time and place for this debate," said Kelly Fedeli, spokeswoman for House Majority Leader Sam Smith, R-Punxsutawney.

The think tank wants to help parents afford private schools so they will withdraw their children from taxpayer-funded public schools, where per-pupil costs average $10,300 statewide.

"Homeowners will benefit as school districts are compelled to reduce their property taxes under our proposal," said foundation President Matthew J. Brouillette.

The foundation's calculations make little sense to legislative leaders, said Teresa Candori, spokeswoman for Senate Minority Leader Robert J. Mellow, D-Lackawanna.

"Do they honestly think that each student will reduce costs by that much? It doesn't work that way," Ms. Candori said. "Maybe if every fifth-grader transferred, sure you could fire the fifth-grade teacher ... but you don't just reduce costs by pulling one child out. It's absurd."

The Pennsylvania School Boards Association said the proposal is the Commonwealth Foundation's attempt to advance its school voucher agenda.

The foundation "has been advocating that for the last decade, and they're just tying it to the issue of the day, which happens to be tax reform," said association official Tim Allwein.

He said state-funded vouchers shouldn't go to private schools that aren't required to administer standardized tests that public schools must use.

Families would receive 90 percent of tuition or $3,000 per child transferring to a private school, whichever is less. A limited number of vouchers would be available for children already attending private schools.

Tuition averages $2,550 at Pittsburgh-area Catholic elementary schools and $6,400 at the area's Catholic high schools. Sewickley Academy charges $14,350 for elementary grades and $17,600 for high school.

Until now, the property tax debate has focused on whether schools should be funded by property taxes, sales taxes or income taxes. The state Senate favors relying on local income taxes, while the House wants to raise sales taxes to offset property taxes.

Both sides have focused too much on revenue sources while ignoring school spending, Mr. Brouillette said.