PRINTER'S NO. 1289
No. 188 Session of 2007
INTRODUCED BY METCALFE, ROCK, QUIGLEY, ARGALL, CREIGHTON,
EVERETT, GABIG, HUTCHINSON, KIRKLAND, MUSTIO, PYLE, SCHRODER
AND ROAE, APRIL 18, 2007
REFERRED TO COMMITTEE ON FINANCE, APRIL 18, 2007
AN ACT
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, 2008, no
17 political subdivision shall have any authority to authorize a
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 10. Effective date.
29 This act shall take effect immediately.
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