PRINTER'S NO. 1148
No. 995 Session of 1983
INTRODUCED BY FREIND, MICOZZIE, BOWSER, TRELLO, McVERRY, PRATT,
D. W. SNYDER, FARGO, COLAFELLA AND E. Z. TAYLOR, MAY 11, 1983
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MAY 11, 1983
AN ACT
1 Authorizing increased real estate taxes by municipalities to
2 fund certain State mandated programs and costs.
3 The General Assembly of the Commonwealth of Pennsylvania
4 hereby enacts as follows:
5 Section 1. Application of act.
6 Whenever the General Assembly enacts legislation which
7 imposes additional functions, responsibilities or duties on any
8 municipality, and the additional functions, responsibilities or
9 duties would increase the municipality's expenditures to the
10 extent that the municipality is unable to finance the
11 expenditures from the taxes and tax levels currently authorized
12 for the municipality by law, then the provisions of this act
13 shall be applicable.
14 Section 2. Budget procedures.
15 The governing body of any municipality, which believes the
16 provisions of this act are applicable to it as a result of the
17 triggering conditions enumerated in section 1 having occurred,
18 shall at the time its budget is presented for public comment
1 provide a detailed enumeration of those costs which are to be
2 incurred by the municipality during the ensuing fiscal year and
3 which are a direct result of State legislation taking effect
4 during the current or ensuing fiscal year or years and for which
5 funding has not been previously provided.
6 Section 3. Tax increase authorized beyond statutory limit.
7 The governing body of the municipality may increase its tax
8 levy on real property beyond any statutorily imposed millage
9 limit to the extent necessary to meet those costs which it has
10 shown pursuant to section 2 to be a direct result of recent
11 State legislation.
12 Section 4. Notice and public hearings on budget and tax rates.
13 The governing body of the municipality shall give notice of
14 its proposed budget and proposed tax rates and of the time and
15 place of the formal consideration of the proposals in the manner
16 prescribed by the act of July 19, 1974 (P.L.486, No.175),
17 referred to as the Public Agency Open Meeting Law. The governing
18 body shall also hold public hearings on the proposals prior to
19 their final consideration for adoption.
20 Section 5. Appeal.
21 Any person aggrieved by the governing body's determination as
22 to the nature and amount of the costs attributed to the State
23 legislation or as to the rate and amount of real estate taxes
24 levied to fund the costs shall have the same right of judicial
25 review of the governing body's determinations as other parties
26 aggrieved by adjudications of local agencies pursuant to 2
27 Pa.C.S. § 751 Ch. 7 Subch. B (relating to judicial review of
28 local agency action).
29 Section 6. Repeals.
30 All acts or parts of acts imposing limitations on the rate of
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1 real property taxes imposed by municipalities are repealed to
2 the extent they are inconsistent with this act.
3 Section 7. Applicability.
4 This act shall be applicable to municipal fiscal years
5 beginning on and after July 1, 1984.
6 Section 8. Effective date.
7 This act shall take effect immediately.
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