THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY SCARNATI, PILEGGI, CORMAN, WAUGH, ROBBINS, ERICKSON, BRUBAKER, FOLMER, ORIE, VOGEL, ARGALL, YAW, ALLOWAY, M. WHITE, D. WHITE, RAFFERTY, GREENLEAF, BAKER, EARLL, PIPPY, MENSCH, WARD, PICCOLA, VANCE, TARTAGLIONE, KASUNIC, BREWSTER, COSTA, BOSCOLA, YUDICHAK AND WOZNIAK, JANUARY 28, 2011

REFERRED TO FINANCE, JANUARY 28, 2011  

AN ACT

Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,

No.1), entitled "An act providing for taxation by school

districts, for the State funds formula, for tax relief in

first class cities, for school district choice and voter

participation, for other school district options and for a

task force on school cost reduction; making an appropriation;

prohibiting prior authorized taxation; providing for

installment payment of taxes; restricting the power of

certain school districts to levy, assess and collect taxes;

and making related repeals," further providing for

installment payment of school real property taxes.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 1502(d) of the act of June 27, 2006 (1st

Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, is

amended and the section is amended by adding subsections to

read:

Section 1502.  Installment payment of school real property

taxes.

* * *

(b.1)  Adoption of resolution for small business.--No later

than June 30, 2011, a board of school directors of a school

district of the second, third or fourth class shall adopt a

resolution which, for calendar year 2011 and each year

thereafter, authorizes the collection and payment of school real

property taxes, excluding any interim or delinquent school

property taxes, in installments from small business owners.

* * *

(c.1)  Contents of resolution for small business.--The

resolution adopted pursuant to subsection (b.1) shall set forth

all of the following:

(1)  Permit taxpayers that own small businesses to be

eligible to pay school real property taxes in installments.

(2)  The same requirements as set forth under subsection

(c)(2), (3) and (4).

(d)  Notice.--A board of school directors of a school

district to which this section applies shall annually set forth

information regarding the payment of school real property taxes

in installments and the dates on which such payments are due or

delinquent on the tax notice sent to a homestead or farmstead

property owner or to a small business owner.

(e)  Definition.--For purposes of this section, "small

business" means a business that is located in this Commonwealth

and has no more than 50 employees.

Section 2.  This act shall take effect in 60 days.