PRINTER'S NO. 4243
No. 2985 Session of 1990
INTRODUCED BY PITTS, OLASZ, CARLSON, GODSHALL, FAIRCHILD,
MORRIS, MERRY, FARGO, NOYE, S. H. SMITH, MICOZZIE, BIRMELIN,
ANGSTADT, FARMER, HERSHEY, CIVERA, SAURMAN, GLADECK, MAINE,
BUNT, PHILLIPS AND TRELLO, NOVEMBER 12, 1990
REFERRED TO COMMITTEE ON EDUCATION, NOVEMBER 12, 1990
AN ACT
1 Amending the act of March 10, 1949 (P.L.30, No.14), entitled "An
2 act relating to the public school system, including certain
3 provisions applicable as well to private and parochial
4 schools; amending, revising, consolidating and changing the
5 laws relating thereto," requiring approved referenda prior to
6 the imposition of increased tax rates and providing
7 exception.
8 The General Assembly of the Commonwealth of Pennsylvania
9 hereby enacts as follows:
10 Section 1. Section 652 of the act of March 10, 1949 (P.L.30,
11 No.14), known as the Public School Code of 1949, amended August
12 5, 1977 (P.L.178, No.46), is amended to read:
13 Section 652. Tax Levy; Purposes; Limitations.--[In] (a)
14 Subject to the referendum approval requirements of subsection
15 (b), in all school districts of the first class the school taxes
16 for the following fiscal year shall be levied annually, by the
17 board of public education thereof, on or after the second Monday
18 of November and before the first Monday of December following.
19 In all school districts of the first class A the school taxes
1 for the following fiscal year shall be levied annually by the
2 board of public education on or after the first Monday of
3 December and before the end of the current fiscal year. The
4 board of public education thereof shall annually levy a tax on
5 each dollar of the total assessments of all property assessed
6 and certified for taxation in said district, which tax shall be
7 ascertained, determined, and fixed by adding together the
8 following:
9 (1) An amount which, with all moneys received from the
10 Commonwealth applicable thereto, shall be sufficient to pay the
11 minimum salaries and increments of the teaching and supervisory
12 staff thereof as fixed and provided by law and to pay the
13 contributions of said district to the teachers' retirement
14 system. For the purpose of computing the amount required to pay
15 the minimum salaries and increments fixed by law, but without
16 otherwise limiting the rights of the district to employ teachers
17 or other employes, (i) The number of teachers on the salary
18 schedule of the elementary schools shall not exceed one for
19 every thirty pupils in average daily membership in such schools,
20 (ii) The number of teachers on the salary schedule of the junior
21 high schools shall not exceed one for every twenty-two pupils in
22 average daily membership in such schools, (iii) The number of
23 teachers on the salary schedule of the senior high schools shall
24 not exceed one for every twenty-two pupils in average daily
25 membership in such schools, (iv) The number of teachers with
26 salaries and increments fixed by law, on any salary schedule now
27 established or hereafter established, and not specially
28 mentioned in this act, shall not exceed one for every twenty-two
29 pupils in average daily membership, (v) The number of principals
30 in the elementary schools, and the principals in charge of all
19900H2985B4243 - 2 -
1 other character of schools now established or hereafter
2 established, and not specially mentioned in this act, shall not
3 exceed one for every six hundred pupils in average daily
4 membership in such schools, (vi) The number of principals in the
5 junior and senior high schools shall not exceed one for every
6 twelve hundred pupils in average daily membership in such
7 schools, (vii) The number of supervisors in all schools shall
8 not exceed one for every fifteen hundred pupils in average daily
9 membership, (viii) The number of attendance officers and home
10 and school visitors shall not exceed one for every two thousand
11 pupils in average daily membership in all elementary and
12 secondary schools, (ix) In all adult and extension school
13 classes, the number of teachers shall not exceed one for every
14 twenty pupils in average daily membership in such schools.
15 The salary and increments, fixed by law, of members of the
16 teaching and supervisory staff whose number is not in some
17 manner limited hereby, shall not be included within the purposes
18 authorized by clause (1) of this section, but shall be construed
19 and regarded as constituting expenses within the meaning of
20 clause (3) of this section.
21 Average daily membership, as used herein, shall be based upon
22 membership during the preceding school term.
23 (2) An amount sufficient to pay the interest on, and retire
24 at maturity the principal of, the indebtedness of said district
25 incurred as authorized by law.
26 (2.1) An amount sufficient to pay any rentals agreed to be
27 paid to the State Public School Building Authority or any other
28 authority created by the General Assembly, having State-wide
29 jurisdiction.
30 (3) An amount sufficient to pay all other expenses and
19900H2985B4243 - 3 -
1 requirements of said school district, which amount shall be
2 equivalent to not less than three, nor more than five, mills on
3 the dollar of the total assessment of all property assessed and
4 certified for taxation therein.
5 The total annual school tax levy for all purposes in any
6 school district of the first class shall not be more than eleven
7 and three-quarter (11 3/4) mills on the dollar of the total
8 assessment of all property assessed and certified for taxation
9 in the territory constituting the district.
10 (b) (1) Unless approved by a referendum under this
11 subsection, the estimated amount of revenue derived from all
12 taxes imposed by any school district of the first class or first
13 class A for the new fiscal year shall not, as a result of the
14 imposition of a higher rate of tax for that new fiscal year,
15 exceed the amount of revenue raised in the current fiscal year
16 by more than the percentage of the rate of inflation determined
17 from the most recent Consumer Price Index for the immediately
18 preceding twelve-month period.
19 (2) Voter approval by referendum shall be obtained by the
20 board of school directors of any school district of the first
21 class or first class A for any increases in estimated tax
22 derived revenues for the next fiscal year which exceed the tax
23 revenues of the current fiscal year by the percentage of the
24 rate of inflation determined from the most recent Consumer Price
25 Index for the immediately preceding twelve-month period.
26 (3) The board of school directors shall submit the
27 referendum question to the county board of elections for a vote
28 at the November election to be held prior to the beginning of
29 the new fiscal year for the school district.
30 (4) The provisions of clauses (1) and (2) shall not apply to
19900H2985B4243 - 4 -
1 increased revenues necessary to meet the increased costs of any
2 of the following: (i) Costs arising from increased school
3 enrollment but only to the extent of the additional enrollment,
4 (ii) Costs which arise from mandated increases in pension or
5 retirement costs, but only to the extent of the additional
6 costs.
7 Section 2. Section 672 of the act is amended by adding a
8 subsection to read:
9 Section 672. Tax Levy; Limitations.--* * *
10 (e) (1) Unless approved by a referendum under this
11 subsection, the estimated amount of revenue derived from all
12 taxes imposed by any school district of the second, third or
13 fourth class for the new fiscal year shall not, as a result of
14 the imposition of a higher rate of tax for that new fiscal year,
15 exceed the amount of revenue raised in the current fiscal year
16 by more than the percentage of the rate of inflation determined
17 from the most recent Consumer Price Index for the immediately
18 preceding twelve-month period. (2) Voter approval by referendum
19 shall be obtained by the board of school directors of any school
20 district of the second, third or fourth class for any increases
21 in estimated tax derived revenues for the next fiscal year which
22 exceed the tax revenues of the current fiscal year by the
23 percentage of the rate of inflation determined from the most
24 recent Consumer Price Index for the immediately preceding
25 twelve-month period. (3) The board of school directors shall
26 submit the referendum question to the county board of elections
27 for a vote at the primary election to be held prior to the
28 beginning of the new fiscal year for the school district. (4)
29 The provisions of clauses (1) and (2) shall not apply to
30 increased revenues necessary to meet the increased costs of any
19900H2985B4243 - 5 -
1 of the following: (i) Costs arising from increased school
2 enrollment, but only to the extent of the additional enrollment,
3 (ii) Costs which arise from mandated increases in pension or
4 retirement costs, but only to the extent of the additional
5 costs.
6 Section 3. This act shall take effect January 1, 1991.
I14L24RZ/19900H2985B4243 - 6 -