PRINTER'S NO. 1052
No. 931 Session of 2005
INTRODUCED BY HANNA, BAKER, BELARDI, CALTAGIRONE, CAWLEY, DALEY,
DeWEESE, FRANKEL, FREEMAN, GRUCELA, PISTELLA, SOLOBAY,
YOUNGBLOOD AND WALKO, MARCH 14, 2005
REFERRED TO COMMITTEE ON EDUCATION, MARCH 14, 2005
AN ACT
1 Amending the act of March 10, 1949 (P.L.30, No.14), entitled "An
2 act relating to the public school system, including certain
3 provisions applicable as well to private and parochial
4 schools; amending, revising, consolidating and changing the
5 laws relating thereto," providing for reimbursement to school
6 districts containing tax-exempt properties.
7 The General Assembly of the Commonwealth of Pennsylvania
8 hereby enacts as follows:
9 Section 1. The act of March 10, 1949 (P.L.30, No.14), known
10 as the Public School Code of 1949, is amended by adding a
11 section to read:
12 Section 2502.44. Reimbursement to School Districts
13 Containing Tax-Exempt Properties.--For the 2005-2006 school year
14 and each school year thereafter, the Commonwealth shall pay aid
15 to school districts to reimburse them for any revenue lost due
16 to the tax-exempt properties within their districts. By January
17 31 each year, the assessment office within each county shall
18 certify to the Department of Education the overall assessed
19 value of the tax-exempt properties within each school district
1 within that county. The allocation to each school district shall
2 be determined by multiplying the total county certified assessed
3 value of tax-exempt properties within the district by the
4 district's millage rate for the prior year. Under this section,
5 tax-exempt properties shall include all properties owned by
6 Federal, State, county or municipal governments within the
7 school district and all properties deemed tax exempt under the
8 act of November 26, 1997 (P.L.508, No.55), known as the
9 "Institutions of Purely Public Charity Act."
10 Section 2. This act shall take effect in 60 days.
L20L24SFL/20050H0931B1052 - 2 -