Bill Text: PA HB1313 | 2009-2010 | Regular Session | Introduced


Bill Title: Imposing limitations on political subdivisions relating to the increase of real property taxes.

Spectrum: Strong Partisan Bill (Republican 11-1)

Status: (Introduced - Dead) 2009-04-21 - Referred to FINANCE [HB1313 Detail]

Download: Pennsylvania-2009-HB1313-Introduced.html

  

 

    

PRINTER'S NO.  1564

  

THE GENERAL ASSEMBLY OF PENNSYLVANIA

  

HOUSE BILL

 

No.

1313

Session of

2009

  

  

INTRODUCED BY METCALFE, CREIGHTON, GOODMAN, HARRIS, HUTCHINSON, MENSCH, PYLE, RAPP, ROAE, ROCK, ROHRER AND SCAVELLO, APRIL 21, 2009

  

  

REFERRED TO COMMITTEE ON FINANCE, APRIL 21, 2009  

  

  

  

AN ACT

  

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Imposing limitations on political subdivisions relating to the

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increase of real property taxes.

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The General Assembly of the Commonwealth of Pennsylvania

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hereby enacts as follows:

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Section 1.  Short title.

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This act shall be known and may be cited as the Real Property

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Tax Limitation Act.

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Section 2.  Definitions.

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The following words and phrases when used in this act shall

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have the meanings given to them in this section unless the

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context clearly indicates otherwise:

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"Real property tax increase."  An increase in real property

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taxes resulting from a millage increase, modification in the

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predetermined ratio or countywide reassessment.

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Section 3.  Limitations on taxation by political subdivisions.

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(a)  General rule.--On and after January 1, 2010, no

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political subdivision shall have any authority to authorize a

 


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real property tax increase unless the political subdivision

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first obtains the approval of a majority of the electors of that

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political subdivision in a referendum held immediately preceding

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any legislative action to authorize the real property tax

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increase. The referendum shall be governed by the act of June 3,

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1937 (P.L.1333, No.320), known as the Pennsylvania Election

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Code.

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(b)  Referendum exception.--

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(1)  No referendum shall be required under subsection (a)

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if:

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(i)  there is an immediate threat of serious physical

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harm or injury to the students, staff or residents of the

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school district or the residents of any other political

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subdivision; and

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(ii)  the court of common pleas in the judicial

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district in which the school district or the political

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subdivision is located approves the referendum exception.

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(2)  The court shall determine the appropriate duration

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of the tax imposition or increase and may retain continuing

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jurisdiction. The court may, on its own motion or on petition

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of an interested party, revoke approval for or order

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rescission of a tax increase imposed under this section.

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(c)  Standing.--A person shall have standing as a party to a

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proceeding under this section as long as the person resides

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within or pays earned income taxes to the taxing jurisdiction of

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the school district or political subdivision instituting the

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action.

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Section 4.  Effective date.

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This act shall take effect immediately.

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