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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY METCALFE, CREIGHTON, GOODMAN, HARRIS, HUTCHINSON, MENSCH, PYLE, RAPP, ROAE, ROCK, ROHRER AND SCAVELLO, APRIL 21, 2009 |
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| REFERRED TO COMMITTEE ON FINANCE, APRIL 21, 2009 |
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| AN ACT |
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1 | Imposing limitations on political subdivisions relating to the |
2 | increase of real property taxes. |
3 | The General Assembly of the Commonwealth of Pennsylvania |
4 | hereby enacts as follows: |
5 | Section 1. Short title. |
6 | This act shall be known and may be cited as the Real Property |
7 | Tax Limitation Act. |
8 | Section 2. Definitions. |
9 | The following words and phrases when used in this act shall |
10 | have the meanings given to them in this section unless the |
11 | context clearly indicates otherwise: |
12 | "Real property tax increase." An increase in real property |
13 | taxes resulting from a millage increase, modification in the |
14 | predetermined ratio or countywide reassessment. |
15 | Section 3. Limitations on taxation by political subdivisions. |
16 | (a) General rule.--On and after January 1, 2010, no |
17 | political subdivision shall have any authority to authorize a |
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1 | real property tax increase unless the political subdivision |
2 | first obtains the approval of a majority of the electors of that |
3 | political subdivision in a referendum held immediately preceding |
4 | any legislative action to authorize the real property tax |
5 | increase. The referendum shall be governed by the act of June 3, |
6 | 1937 (P.L.1333, No.320), known as the Pennsylvania Election |
7 | Code. |
8 | (b) Referendum exception.-- |
9 | (1) No referendum shall be required under subsection (a) |
10 | if: |
11 | (i) there is an immediate threat of serious physical |
12 | harm or injury to the students, staff or residents of the |
13 | school district or the residents of any other political |
14 | subdivision; and |
15 | (ii) the court of common pleas in the judicial |
16 | district in which the school district or the political |
17 | subdivision is located approves the referendum exception. |
18 | (2) The court shall determine the appropriate duration |
19 | of the tax imposition or increase and may retain continuing |
20 | jurisdiction. The court may, on its own motion or on petition |
21 | of an interested party, revoke approval for or order |
22 | rescission of a tax increase imposed under this section. |
23 | (c) Standing.--A person shall have standing as a party to a |
24 | proceeding under this section as long as the person resides |
25 | within or pays earned income taxes to the taxing jurisdiction of |
26 | the school district or political subdivision instituting the |
27 | action. |
28 | Section 4. Effective date. |
29 | This act shall take effect immediately. |
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