H0504B0561A01559 KMK:CDM 05/12/15 #90 A01559
AMENDMENTS TO HOUSE BILL NO. 504 (As amended by A01564)
Sponsor: REPRESENTATIVE KNOWLES
Printer's No. 561
Amend Bill, page 1, line 6 (A01564), by striking out "and"
where it occurs the second time
Amend Bill, page 1, line 7 (A01564), by inserting after "Act"
; and making an inconsistent repeal
Amend Bill, page 10, lines 14 through 17 (A01564), by
striking out all of said lines and inserting
(1) the amount of revenue generated in the previous
fiscal year, minus;
Amend Bill, page 10, lines 30 through 33 (A01564), by
striking out all of said lines and inserting
(1) the amount of revenue generated in the previous
fiscal year, minus;
Amend Bill, page 10, by inserting between lines 44 and 45
(A01564)
Section 1634. Public referendum requirements for increasing the
rate of a tax on real property.
(a) General rule.--Except as provided in subsection (b) and
unless there is compliance with subsection (c), a board of
school directors may not increase the rate of a tax on real
property for the support of the public schools.
(b) Change in rate following countywide reassessment.--In
the first year that a county implements a countywide revision of
assessment by revaluing the properties and applies an
established predetermined ratio or changes its assessment base
by applying a change in the predetermined ratio, a school
district levying a real property tax on the revised assessment
roll for the first time shall reduce its tax rate, if necessary,
so that the total amount of taxes levied for that year does not
exceed the total amount of taxes levied for the previous year.
For the purpose of determining the total amount of taxes to be
levied for the first year under this section, the amount to be
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levied on newly constructed buildings or structures or on
increased valuations based on new improvements made to existing
houses shall be considered.
(c) Referendum.--
(1) In order to take an action prohibited under
subsection (a), at the election immediately preceding the
start of the school district's fiscal year in which the
proposed tax increase would take effect, a referendum stating
the specific rate or rates of the tax increase must be
submitted to the electors of the school district and a
majority of the electors voting on the question must approve
the increase.
(2) A school district acting pursuant to this subsection
shall submit the referendum question required under this
subsection to the election officials of each county in which
it is situate no later than 60 days prior to the election
immediately preceding the fiscal year in which the tax
increase would take effect.
(3) The election officials of each county shall, in
consultation with the board of school directors, draft a
nonlegal interpretative statement which shall accompany the
referendum question in accordance with section 201.1 of the
act of June 3, 1937 (P.L.1333, No.320), known as the
Pennsylvania Election Code. The nonlegal interpretative
statement shall include information that references the items
of expenditure for which the tax increase is sought and the
consequence of the referendum being disapproved by the
electorate.
(d) Failure to approve referendum.--If a referendum question
submitted under subsection (c) is not approved, the board of
school directors may not approve an increase in the tax rate.
(e) Election interference prohibited.--
(1) No public funds may be used to urge any elector to
vote for or against a referendum or be appropriated for
political or campaign purposes.
(2) This subsection shall not be construed to prohibit
the use of public funds for dissemination of factual
information relative to a referendum appearing on an election
ballot.
(f) Applicable tax rate for first class school district.--
This section shall apply to a tax on real property levied by a
city of the first class for the benefit of a school district of
the first class.
(g) Definitions.--As used in this section, the following
words and phrases shall have the meanings given to them in this
subsection unless the context clearly indicates otherwise:
"County." A county of the first, second, second A, third,
fourth, fifth, sixth, seventh or eighth class.
Amend Bill, page 22, by inserting between lines 33 and 34
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(A01564)
(3) All acts and parts of acts are repealed insofar as they
are inconsistent with the addition of section 1634 of the act.
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