S0001B0026A00017 DMS:CDM 01/11/23 #90 A00017
AMENDMENTS TO SENATE BILL NO. 1
Sponsor: SENATOR BOSCOLA
Printer's No. 26
Amend Bill, page 1, line 5, by striking out the period after
"electors" and inserting
; and providing for expiration of authority to levy or collect
real property taxes on homesteads and farmsteads.
Amend Bill, page 3, by inserting between lines 25 and 26
(4) That Article VIII be amended by adding a section to
read:
ยง 18. Expiration of authority to levy or collect real property
taxes on homesteads and farmsteads.
(a) No school district may levy a real property tax on a
homestead or farmstead after June 30, 2028. This subsection
shall not prohibit a school district from collecting a tax
levied prior to June 30, 2028.
(b) The Legislature shall, by general law, provide annually
each school district with maintenance and support in an amount
at least equal to the real property tax collected by the school
district on homesteads and farmsteads during the fiscal year
ending June 30, 2028, less the annual debt service legally
obligated to be paid by the school district during the fiscal
year ending June 30, 2028. The maintenance and support of school
districts may include, but need not be limited to:
(1) A State tax on each separate sale at retail of tangible
personal property or services in this Commonwealth.
(2) A State tax on the receipt of income by every resident
individual, estate or trust.
(3) A local tax on the receipt of income by every resident
individual, estate or trust.
(4) A local tax on earned income and net profits.
(c) Under no circumstances may the General Assembly provide,
by general, local or special law, for a real property tax on a
homestead or farmstead.
(d) Except for taxes imposed under subsection (b)(3) and
(4), all proceeds from other taxes imposed under subsection (b),
shall be deposited into a separate fund in the State Treasury,
to be known as the Stabilization of Education Fund, and shall be
used for the purpose of the maintenance and support of school
districts required under subsection (a). The money in the fund
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may not be diverted by transfer or otherwise to any other
purpose.
Amend Bill, page 4, by inserting after line 21
(iv) Submit the amendment under section 1(4) of this
resolution to the qualified electors of this Commonwealth
as a separate ballot question at the first primary
election which meets the requirements of section 1 of
Article XI of the Constitution of Pennsylvania.
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