PRIOR PASSAGE - NONE
PRINTER'S NO. 2691
No. 1948 Session of 2005
INTRODUCED BY GERGELY, KOTIK, BEBKO-JONES, CALTAGIRONE, CASORIO,
DALEY, DeLUCA, DIVEN, FABRIZIO, GOODMAN, GRUCELA, HARHAI,
HARRIS, HUTCHINSON, McCALL, PALLONE, PETRARCA, PETRONE,
PISTELLA, READSHAW, REED, ROBERTS, SANTONI, SCAVELLO,
SIPTROTH, SHANER, SOLOBAY, T. STEVENSON, SURRA, TIGUE, WILT
AND YUDICHAK, SEPTEMBER 26, 2005
REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 26, 2005
A JOINT RESOLUTION
1 Proposing integrated amendments to the Constitution of the
2 Commonwealth of Pennsylvania, further providing for
3 uniformity of taxation.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby resolves as follows:
6 Section 1. The rising cost of public education and of
7 providing local government services has resulted in dramatic
8 increases in local taxes over the past decade. In attempting to
9 meet their financial needs, the Commonwealth's local governments
10 and school districts have placed a disproportionate reliance on
11 the levying and collection of residential property taxes.
12 Since 1994 real property taxes have risen at the school
13 district level alone in excess of $1,500,000,000. Not
14 surprisingly, the increases in real property taxes imposed by
15 school districts for purposes of funding public education, and
16 by local governments for purposes of providing services, have
1 placed a significant financial burden on homeowners throughout
2 this Commonwealth.
3 Under the current property tax system, senior citizens and
4 others face the very real possibility that increases in property
5 tax millage rates will force them to sell their homes because of
6 their inability to pay property taxes.
7 In addition, the specter of high property taxes makes it
8 difficult, if not impossible, for newlyweds, young families and
9 other young people to purchase a first home.
10 It is imperative that the citizens of this Commonwealth have
11 quality schools that provide quality educations and that their
12 local governments are able to properly fund and provide
13 necessary services.
14 However, it is also imperative that these areas are funded
15 through a tax system that does not rely on the taxation of
16 residential real estate.
17 The Commonwealth clearly is currently in the midst of a
18 property tax crisis that needs to be addressed immediately and
19 definitively. The continued vitality of this Commonwealth and
20 the safety and welfare of its citizens requires the expedited
21 amendment of the Constitution using the procedure set forth in
22 section 1(a) and (b) of Article XI.
23 Section 2. The following integrated amendments to the
24 Constitution of Pennsylvania are proposed in accordance with
25 section 1(a) and (b) of Article XI:
26 (1) That section 1 of Article VIII be amended to read:
27 § 1. Uniformity of taxation.
28 [All] (a) Except as provided in subsection (b), all taxes
29 shall be uniform, upon the same class of subjects, within the
30 territorial limits of the authority levying the tax, and shall
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1 be levied and collected under general laws.
2 (b) Any political subdivision levying a tax on real property
3 shall be prohibited from levying the tax on homestead property.
4 (2) That section 2 of Article VIII be amended to read:
5 § 2. Exemptions and special provisions.
6 * * *
7 (b) The General Assembly may, by law:
8 * * *
9 [(vi) Authorize local taxing authorities to exclude from
10 taxation an amount based on the assessed value of homestead
11 property. The exclusions authorized by this clause shall not
12 exceed one-half of the median assessed value of all homestead
13 property within a local taxing jurisdiction. A local taxing
14 authority may not increase the millage rate of its tax on real
15 property to pay for these exclusions.]
16 * * *
17 Section 3. These proposed amendments shall be submitted by
18 the Secretary of the Commonwealth to the qualified electors of
19 the State as a single ballot question at the next municipal
20 election after the advertising requirements of section 1(a) of
21 Article XI of the Constitution of Pennsylvania have been
22 satisfied.
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