THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY CARROLL, McILVAINE SMITH, QUIGLEY, BRENNAN, DALLY, FRANKEL, FREEMAN, GRUCELA, HARKINS, JOSEPHS, W. KELLER, MELIO, MILNE, MURT, READSHAW, SCAVELLO, SIPTROTH, K. SMITH AND YOUNGBLOOD, APRIL 30, 2009

REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, APRIL 30, 2009  

AN ACT

Amending the act of January 19, 1968 (1967 P.L.992, No.442),

entitled, as amended, "An act authorizing the Commonwealth of

Pennsylvania and the local government units thereof to

preserve, acquire or hold land for open space uses," further

providing for local taxing options.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 7.1(a) of the act of January 19, 1968

(1967 P.L.992, No.442), entitled, as amended, "An act

authorizing the Commonwealth of Pennsylvania and the local

government units thereof to preserve, acquire or hold land for

open space uses," amended November 29, 2006 (P.L.1418, No.154),

is amended to read:

Section 7.1.  Local Taxing Options.--(a)  A local government

unit, excluding counties and county authorities, may by

ordinance impose, in addition to the statutory rate limits on

real estate taxes set forth in the municipal code of that local

government unit, a tax on real property not exceeding the

millage authorized by referendum under this subsection. In the

alternative, a local government unit, excluding counties and

county authorities, may by ordinance impose, in addition to the

earned income tax rate limit set forth in the act of December

31, 1965 (P.L.1257, No.511), known as "The Local Tax Enabling

Act," a tax on the earned income of the residents of that local

government unit not exceeding the rate authorized by referendum

under this subsection. Revenue from the levy shall be used to

retire the indebtedness incurred in purchasing interests in real

property or in making additional acquisitions of real property

for the purpose of securing an open space benefit or benefits

under the provisions of this act or the act of June 30, 1981

(P.L.128, No.43), known as the "Agricultural Area Security Law."

Revenue from the levy may also be used for the costs associated

with operation and maintenance of the real property, and for

transactional fees that are incidental to acquisitions made in

accordance with this act, including, but not limited to, costs

of appraisals, legal services, title searches, document

preparation, title insurance, closing fees and survey costs. The

local taxing option authorized by this subsection shall not be

exercised unless the governing body of the local government unit

shall by ordinance first provide for a referendum on the

question of the imposition at a specific rate of the additional

tax to be imposed and a majority of those voting on the

referendum question vote in favor of the imposition of the tax.

The ordinance of the governing board of the local government

unit providing for a referendum on the question shall be filed

with the county board of elections. The referendum shall be

governed by the provisions of the act of June 3, 1937 (P.L.1333,

No.320), known as the "Pennsylvania Election Code." The election

official shall cause the question to be submitted to the

electors of the local government unit at the next primary,

general or municipal election occurring not less than the

thirteenth Tuesday following the filing of the ordinance with

the county board of elections. At such election, the question

shall be submitted to the voters in the same manner as other

questions are submitted under the provisions of the

"Pennsylvania Election Code." The question to be placed upon the

ballot shall be framed in the following form:

Do you favor the imposition of a (describe tax in millage

or rate) by (local government unit) to be used to

(purpose)?

* * *

Section 2.  This act shall take effect in 60 days.