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political subdivision, other than a school district subject to
section 327 of the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
No.1), known as the Taxpayer Relief Act, which hereafter levies
its real estate taxes on that revised reassessment, revaluation
or change in ratio shall for that year reduce [its] each tax
rate levied by the political subdivision, if necessary, for the
purpose of having the total amount of property tax revenue for
that rate received exclusively as a result of the reassessment,
revaluation or change in ratio equal, in the case of any
political subdivision, the total amount of property tax revenue
received in the preceding year for each tax, notwithstanding the
increased valuations of properties under the annual reassessment
system.
(a.1) Except as set forth in subsection (h), this section
shall apply to all rates of taxes levied on an assessment roll
after a countywide revision as provided in subsection (a),
including millage rates established by referendum.
(b) After establishing a tax rate under subsection (a), a
political subdivision may, by a separate and specific vote,
establish a final tax rate for the first year it levies its real
estate taxes on a reassessment, revaluation or change in ratio.
[The] Each tax rate levied by the political subdivision under
this subsection shall be fixed at a figure that limits total
amount of property tax revenue received exclusively as a result
of the reassessment, revaluation or change in ratio not to
exceed one hundred five per cent of the total amount of property
tax revenue received in the preceding year, notwithstanding the
increased valuations of properties under the reassessment
system.
(c) For the purpose of determining the total amount of
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