S0457B0488A02292 SFR:EJH 09/21/21 #90 A02292
AMENDMENTS TO SENATE BILL NO. 457
Sponsor: SENATOR BOSCOLA
Printer's No. 488
Amend Bill, page 1, line 1, by inserting after "amendments"
and a separate and distinct amendment
Amend Bill, page 1, line 5, by inserting after "General"
; and providing for expiration of authority to levy or collect
real property taxes on homesteads and farmsteads
Amend Bill, page 1, line 8, by inserting after "following"
integrated
Amend Bill, page 2, by inserting between lines 29 and 30
Section 2. The following separate and distinct 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. 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, 2026. This subsection
shall not prohibit a school district from collecting a tax
levied prior to June 30, 2026.
(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, 2026, less the annual debt service legally
obligated to be paid by the school district during the fiscal
year ending June 30, 2026. 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
2021/90SFR/SB0457A02292 - 1 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
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
may not be diverted by transfer or otherwise to any other
purpose.
Amend Bill, page 2, line 30, by striking out "2" and
inserting
3
Amend Bill, page 3, line 1, by striking out "these" and
inserting
the
Amend Bill, page 3, line 1, by inserting after "proposed"
integrated
Amend Bill, page 3, line 1, by inserting after "amendments"
under section 1 of this resolution
Amend Bill, page 3, line 7, by striking out "these" and
inserting
the
Amend Bill, page 3, line 7, by inserting after "proposed"
integrated
Amend Bill, page 3, line 7, by inserting after "amendments"
under section 1 of this resolution
Amend Bill, page 3, line 8, by striking out "these" and
inserting
the
Amend Bill, page 3, line 9, by inserting after "proposed"
integrated
Amend Bill, page 3, line 9, by inserting after "amendments"
under section 1 of this resolution
Amend Bill, page 3, line 15, by striking out "these" and
2021/90SFR/SB0457A02292 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
inserting
the
Amend Bill, page 3, line 15, by inserting after "proposed"
integrated
Amend Bill, page 3, line 15, by inserting after "amendments"
under section 1 of this resolution
Amend Bill, page 3, line 16, by striking out "these" and
inserting
the
Amend Bill, page 3, line 16, by inserting after "proposed"
integrated
Amend Bill, page 3, line 17, by inserting after "amendments"
under section 1 of this resolution
Amend Bill, page 3, line 17, by inserting after
"Commonwealth"
as a single ballot question
Amend Bill, page 3, line 21, by inserting after "proposed"
integrated
Amend Bill, page 3, line 21, by inserting after "amendments"
under section 1 of this resolution
Amend Bill, page 3, by inserting after line 22
Section 4. (a) Upon the first passage by the General
Assembly of the proposed constitutional amendment under section
2 of this resolution, 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 the proposed constitutional
amendment under section 2 of this resolution.
(b) Upon the second passage by the General Assembly of the
proposed constitutional amendment under section 2 of this
resolution, 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
2021/90SFR/SB0457A02292 - 3 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
sufficient time after passage of the proposed constitutional
amendment under section 2 of this resolution. The Secretary of
the Commonwealth shall submit the proposed constitutional
amendment under section 2 of this resolution 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 under section 2 of this
resolution is passed by the General Assembly.
2021/90SFR/SB0457A02292 - 4 -
1
2
3
4
5
6
7
8
9
10