PRIOR PASSAGE - NONE
PRINTER'S NO. 3424
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2785
Session of
2022
INTRODUCED BY RYAN, GLEIM, COOK, DOWLING, HAMM, HEFFLEY,
MALONEY, MOUL, RADER, SCHNEE, SMITH, STAATS, TWARDZIK,
WHEELAND AND ZIMMERMAN, AUGUST 23, 2022
REFERRED TO COMMITTEE ON FINANCE, AUGUST 23, 2022
A JOINT RESOLUTION
Proposing an amendment to the Constitution of the Commonwealth
of Pennsylvania, providing for elimination of school district
property taxes.
The General Assembly of the Commonwealth of Pennsylvania
hereby resolves as follows:
Section 1. The following amendment to the Constitution of
Pennsylvania is proposed in accordance with Article XI:
That Article VIII be amended by adding a section to read:
ยง 18. Elimination of school district property taxes.
(a) The General Assembly shall enact general laws providing
for the elimination of school district property taxes, for the
purpose of shifting a source of school district funding away
from school district property taxes.
(b) The elimination of school district property taxes under
subsection (a) shall be accomplished through:
(1) An increase in the sales, use and occupancy taxes, with
money distributed to each county of this Commonwealth, which
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shall disburse money to school districts within the county.
(2) The elimination of certain exclusions from taxation.
(3) The imposition by each school district of a local tax on
the personal income of resident taxpayers of the school
district, which shall include an expansion of the definition of
taxable compensation.
(c) The elimination of school property taxes under
subsection (a) shall be accomplished in an equitable manner that
encompasses residential and commercial properties and that also
applies to rental properties, whereby each landlord shall reduce
rental payments required by each residential or commercial
tenant by an amount equal to the reduction of taxes on real
property attributable to a tenant's unit.
(d) The elimination of school property taxes under
subsection (a) shall be accomplished in a manner that permits a
school district that is negatively impacted as a result of the
elimination and the replacement of the revenue through
disbursements to apply for special consideration of additional
supplemental funding to the school district because the school
district faces unforeseen or exigent financial circumstances.
Section 2. (a) Upon the first passage by the General
Assembly of this proposed constitutional amendment, the
Secretary of the Commonwealth shall proceed immediately to
comply with the advertising requirements of section 1 of Article
XI of the Constitution of Pennsylvania and shall transmit the
required advertisements to two newspapers in every county in
which such newspapers are published in sufficient time after
passage of this proposed constitutional amendment.
(b) Upon the second passage by the General Assembly of this
proposed constitutional amendment, the Secretary of the
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Commonwealth shall proceed immediately to comply with the
advertising requirements of section 1 of Article XI of the
Constitution of Pennsylvania and shall transmit the required
advertisements to two newspapers in every county in which such
newspapers are published in sufficient time after passage of
this proposed constitutional amendment. The Secretary of the
Commonwealth shall submit this proposed constitutional amendment
to the qualified electors of this Commonwealth at the first
primary, general or municipal election which meets the
requirements of and is in conformance with section 1 of Article
XI of the Constitution of Pennsylvania and which occurs at least
three months after the proposed constitutional amendment is
passed by the General Assembly.
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