SENATE AMENDED PRIOR PRINTER'S NOS. 86, 1826, 2556, PRINTER'S NO. 3011 2736
No. 76 Session of 1977
INTRODUCED BY MR. GARZIA, FEBRUARY 7, 1977
AMENDED ON THIRD CONSIDERATION, IN SENATE, APRIL 11, 1978
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 alternative methods of 6 equalizing tax levies among certain school districts, AND <-- 7 PROVIDING FOR RESIDENCY OF CERTAIN SCHOOL EMPLOYES. 8 The General Assembly of the Commonwealth of Pennsylvania 9 hereby enacts as follows: 10 Section 1. Section 672.1, act of March 10, 1949 (P.L.30, 11 No.14), known as the "Public School Code of 1949," amended June 12 30, 1971 (P.L.186, No.25), is amended and a section is added to 13 read: 14 Section 672.1. School Districts Lying in More Than One 15 County or in More Than One Municipality; Limitation on Total Tax 16 Revenues.--(a) Whenever a school district shall lie in more 17 than one county, the total taxes levied on real estate within 18 the school district in each county shall be subject to the 19 limitation that the ratio which such total bears to the most 20 recent valuation of the same properties by the State Tax
1 Equalization Board shall be uniform in all of the counties, and 2 the school district shall adjust its rate of taxation applicable 3 to the portion of the district in each county to the extent 4 necessary to achieve such uniformity; or 5 (b) As an alternative to the method provided in subsection 6 (a), whenever a school district shall lie in more than one 7 county the board of assessment and revision of taxes in any of 8 the counties or all of the counties in which the school district 9 is located shall, at the request of the school directors of the 10 district, furnish the market value of each parcel of property on 11 the tax roll required to be furnished to the school directors 12 under any assessment law of the Commonwealth. The market value 13 of each parcel shall be the quotient of the assessed value 14 divided by the latest ratio of assessed value to market value in 15 the municipality as determined by the State Tax Equalization 16 Board, or, at the option of the school district, the market 17 value of each parcel shall be the quotient of the assessed value 18 divided by the latest ratio of assessed value to market value as 19 determined by the State Tax Equalization Board in the aggregate 20 of all municipalities of the school district within the county, 21 or at the option of the school district where there are two or 22 more ratios of assessed value to market value, the school 23 directors of that school district shall select the lowest of the 24 ratios for a uniform assessed value to market value throughout 25 the school district, or at the option of the school district 26 where such school district is located in a home rule county, the 27 school directors of that school district may use the county 28 assessments. 29 The school directors shall set a tax rate based upon a 30 percentage not exceeding seventy-five (75) per centum of such 19770H0076B3011 - 2 -
1 market values which shall be uniform throughout the district. 2 (c) In the event a school district or part thereof located 3 within one county is composed of two or more municipal 4 governments at least one of which levies property taxes upon 5 assessments made for county tax purposes and at least one of 6 which utilizes separate assessments made for municipal tax 7 purposes, the property tax levy for school district purposes 8 shall be equalized by either of the methods prescribed in 9 subsections (a) or (b). If the former method is adopted, the 10 ratio which the total taxes levied in each part of the school 11 district bears to the most recent valuation of the same 12 properties by the State Tax Equalization Board shall be uniform; 13 if the latter method is adopted, the market value of each parcel 14 of property on the tax roll shall be (i) in the case of the 15 assessment made for county tax purposes, the quotient of the 16 assessed value divided by the latest ratio of assessed value to 17 market value for that portion of the school district as 18 determined by the State Tax Equalization Board and, (ii) in the 19 case of the separate assessment for municipal tax purposes, the 20 quotient of the assessed value divided by the product of the 21 latest ratio of assessed value to market value in the 22 municipality as determined by the State Tax Equalization Board 23 and the ratio of the total assessed valuation of the same 24 properties for municipal tax purposes to the total assessed 25 valuation of said properties for county tax purposes: Provided, 26 however, That no municipality or political subdivision within a 27 school district shall pay an aggregate amount in school property 28 taxes which, as a percentage of total school property taxes, 29 shall exceed the ratio of its market value to the total market 30 value of the school district as determined by the State Tax 19770H0076B3011 - 3 -
1 Equalization Board. 2 (d) Whenever a revision of assessment is completed in any 3 portion of a school district and the revised assessments are to 4 be used for school tax purposes the method prescribed in 5 subsection (b) above to equalize school property tax levies 6 shall not be used until the latest ratio of assessed value to 7 market value as determined by the State Tax Equalization Board 8 for that portion of the school district is based upon the 9 revised assessments. 10 Section 672.2. School Districts Lying in More Than One 11 County; Tax Levy on Occupations.--Any school district which lies 12 in more than one (1) county and which levies an occupation tax, 13 shall levy such tax uniformly upon each occupational category 14 existing in all counties in which the district lies, at the 15 lowest assessed valuation for each equivalent occupational 16 category as certified to the school district by the counties in 17 which the district lies. 18 SECTION 2. SECTION 1106 OF THE ACT IS AMENDED TO READ: <-- 19 SECTION 1106. DUTY TO EMPLOY.--THE BOARD OF SCHOOL DIRECTORS 20 IN EVERY SCHOOL DISTRICT SHALL EMPLOY THE NECESSARY QUALIFIED 21 PROFESSIONAL EMPLOYES, SUBSTITUTES AND TEMPORARY PROFESSIONAL 22 EMPLOYES TO KEEP THE PUBLIC SCHOOLS OPEN IN THEIR RESPECTIVE 23 DISTRICTS IN COMPLIANCE WITH THE PROVISIONS OF THIS ACT. NO 24 SCHOOL DISTRICT SHALL REQUIRE THAT ANY EMPLOYE RESIDE WITHIN THE 25 SCHOOL DISTRICT AS A CONDITION FOR APPOINTMENT OR CONTINUED 26 EMPLOYMENT. EXCEPT SCHOOL DISTRICTS OF THE FIRST CLASS AND FIRST <-- 27 CLASS A WHICH MAY REQUIRE SUCH RESIDENCY. 28 Section 2. 3. This act shall take effect immediately. <-- K14L25RZ/19770H0076B3011 - 4 -