PRIOR PASSAGE - NONE
PRINTER'S NO. 3211
No. 2302 Session of 2004
INTRODUCED BY GERGELY, JANUARY 27, 2004
REFERRED TO COMMITTEE ON FINANCE, JANUARY 27, 2004
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 by approximately $1.4 billion. 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
17 placed a significant financial burden on homeowners throughout
1 this Commonwealth.
2 Under the current property tax system, senior citizens and
3 others face the very real possibility that increases in property
4 tax millage rates will force them to sell their homes because of
5 their inability to pay property taxes.
6 In addition, the specter of high property taxes makes it
7 difficult, if not impossible, for newlyweds, young families and
8 other young people to purchase a first home.
9 It is imperative that the citizens of this Commonwealth have
10 quality schools that provide quality educations and that their
11 local governments are able to properly fund and provide
12 necessary services.
13 However, it is also imperative that these areas are funded
14 through a tax system that does not rely on the taxation of
15 residential real estate.
16 The Commonwealth clearly is currently in the midst of a
17 property tax crisis that needs to be addressed immediately and
18 definitively. The continued vitality of this Commonwealth and
19 the safety and welfare of its citizens requires the expedited
20 amendment of the Constitution using the procedure set forth in
21 section 1(a) and (b) of Article XI.
22 Section 2. The following integrated amendments to the
23 Constitution of Pennsylvania are proposed in accordance with
24 section 1(a) and (b) of Article XI:
25 (1) That section 1 of Article VIII be amended to read:
26 § 1. Uniformity of taxation.
27 [All] (a) Except as provided in subsection (b), all taxes
28 shall be uniform, upon the same class of subjects, within the
29 territorial limits of the authority levying the tax, and shall
30 be levied and collected under general laws.
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1 (b) Any political subdivision levying a tax on real property
2 shall be prohibited from levying the tax on homestead property.
3 (2) That section 2(b)(vi) of Article VIII be amended to
4 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. (a) Upon the first passage by the General
18 Assembly of these proposed constitutional amendments, the
19 Secretary of the Commonwealth shall proceed immediately to
20 comply with the advertising requirements of section 1 of Article
21 XI of the Constitution of Pennsylvania and shall transmit the
22 required advertisements to two newspapers in every county in
23 which such newspapers are published in sufficient time after
24 passage of these proposed constitutional amendments.
25 (b) Upon the second passage by the General Assembly of these
26 proposed constitutional amendments, the Secretary of the
27 Commonwealth shall proceed immediately to comply with the
28 advertising requirements of section 1 of Article XI of the
29 Constitution of Pennsylvania and shall transmit the required
30 advertisements to two newspapers in every county in which such
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1 newspapers are published in sufficient time after passage of
2 these proposed constitutional amendments. The Secretary of the
3 Commonwealth shall submit the proposed constitutional amendments
4 under section 1 to the qualified electors of this Commonwealth
5 as a single ballot question at the first primary, general or
6 municipal election which meets the requirements of and is in
7 conformance with section 1 of Article XI of the Constitution of
8 Pennsylvania and which occurs at least three months after the
9 proposed constitutional amendments are passed by the General
10 Assembly.
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