Bill Text: PA HB1925 | 2011-2012 | Regular Session | Introduced

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Bill Title: Further providing for tax rate; and providing for the submittal of records to the Department of Revenue.

Spectrum: Moderate Partisan Bill (Democrat 9-1)

Status: (Introduced - Dead) 2011-10-24 - Referred to URBAN AFFAIRS [HB1925 Detail]

Download: Pennsylvania-2011-HB1925-Introduced.html

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PRINTER'S NO. 2616
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1925 Session of2011
INTRODUCED BY McGEEHAN, B. BOYLE, K. BOYLE, CALTAGIRONE, DALEY, DONATUCCI, MURT AND YOUNGBLOOD, OCTOBER 24, 2011
REFERRED TO COMMITTEE ON URBAN AFFAIRS, OCTOBER 24, 2011
AN ACT
Amending the act of June 25, 1919 (P.L.581, No.274), entitled
"An act for the better government of cities of the first
class of this Commonwealth," further providing for tax rate;
and providing for the submittal of records to the Department
of Revenue.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 3 of Article XVII of the act of June 25,
1919 (P.L.581, No.274), referred to as the First Class City
Government Law, is amended to read:
Section 3. On or before the same date, the council shall
levy and fix a tax rate for the ensuing year, which, together
with the estimated receipts from all other sources except
borrowed money, shall yield sufficient receipts to meet the
liabilities of the city of every kind (except liabilities to be
paid out of loan funds) for the ensuing year and the current
expenditures, not including expenditures from loan funds, as
fixed and determined by the council in said ordinance. The
receipts from taxation shall be estimated by deducting, from the
gross amount which would be yielded at the rate fixed, the
average proportion of the amount uncollected at the end of each
year during the preceding three years. If the council shall fail
to fix a tax rate on or before the fifteenth day of December of
any year, the rate for the current year shall be the rate for
the ensuing year as if that rate had been fixed by the council
in accordance with this act, and the amount of expenditures,
other than from loan funds, shall be fixed and determined by the
council so as to come within the estimated receipts from sources
other than loans. Notwithstanding any other provision of law, a
moratorium is established during which the council may not levy
and fix a real property tax rate for the ensuing year that is in
excess of the tax rate for the previous year until the city's
percentage of tax delinquent properties falls below 10% of the
total number of real properties owned in the city.
Section 2. Article XVII of the act is amended by adding a
section to read:
Section 3.1. The revenue department of the city shall submit
a record of all tax delinquent properties to the Department of
Revenue by May 1, 2012, and by each May 1 thereafter.
Section 3. The amendment of section 3 of Article XVII of the
act shall apply to tax years beginning after December 31, 2011.
Section 4. This act shall take effect immediately.
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