A04288
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1134
Session of
2024
INTRODUCED BY BROWN, PENNYCUICK, KEARNEY, J. WARD, VOGEL, CULVER
AND BROOKS, MARCH 28, 2024
REFERRED TO LOCAL GOVERNMENT, MARCH 28, 2024
AN ACT
Amending Title 8 (Boroughs and Incorporated Towns) of the
Pennsylvania Consolidated Statutes, in taxation and finance,
further providing for tax levy.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1302(a)(9) of Title 8 of the Pennsylvania
Consolidated Statutes is amended to read:
Section 1. Section 1302(a)(6) and (9) of Title 8 of the
Pennsylvania Consolidated Statutes are amended to read:
ยง 1302. Tax levy.
(a) Authority.--The council of the borough shall have power,
by resolution for taxes levied at the same rate as or a rate
lower than the previous fiscal year, and by ordinance if the tax
rate increases from the previous fiscal year, to levy and
collect annually a tax not exceeding 30 mills for general
borough purposes, unless the council by majority action, upon
due cause shown by resolution, petitions the court of common
pleas, in which case the court may order a rate of not more than
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five mills additional to be levied and in addition any of the
following taxes:
* * *
(6) For the purchase of fire engines, fire apparatus and
fire hose for the use of the borough or for assisting any
fire company in the borough in the purchase, renewal or
repair of any of its fire engines, fire apparatus or fire
hose, for the purposes of making appropriations to fire
companies both within and without the borough and of
contracting with adjacent municipalities or volunteer fire
companies in adjacent municipalities for fire protection, for
the training of fire personnel and payments to fire training
schools and centers or for the purchase of land upon which to
erect a firehouse, or for the erection and maintenance of a
firehouse or fire training school and center, not exceeding
three mills. The following shall apply:
(i) The borough may appropriate up to one-half, but
not to exceed one mill, of the revenue generated from a
tax under this paragraph for the purpose of paying
salaries, benefits or other compensation of fire
suppression employees of the borough or a fire company
serving the borough. For any calendar year, the council
may waive the appropriation limitation under this
subparagraph by resolution.
(ii) If an annual tax for the purposes specified in
this paragraph is proposed to be set at a level higher
than three mills, the question shall be submitted to the
voters of the borough, and the county board of elections
shall frame the question in accordance with the election
laws of this Commonwealth for submission to the voters of
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the borough.
* * *
(9) (i) For the purpose of supporting ambulance, rescue
and other emergency services serving the borough, not to
exceed one-half mill, except as provided in subsection
(e).
(ii) The borough may appropriate up to one-half of
the revenue generated from a tax under [this paragraph]
subparagraph (i) for the purpose of paying salaries,
benefits or other compensation of employees of the
ambulance, rescue or other emergency service. For any
calendar year, the council may waive the appropriation
limitation under this subparagraph by resolution.
* * *
Section 2. This act shall take effect in 60 days.
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