1Imposing limitations on political subdivisions relating to the
2increase of real property taxes.

3The General Assembly of the Commonwealth of Pennsylvania
4hereby enacts as follows:

5Section 1. Short title.

6This act shall be known and may be cited as the Real Property
7Tax Limitation Act.

8Section 2. Definitions.

9The following words and phrases when used in this act shall
10have the meanings given to them in this section unless the
11context clearly indicates otherwise:

12"Real property tax increase." An increase in real property
13taxes resulting from a millage increase, modification in the
14predetermined ratio or countywide reassessment.

15Section 3. Limitations on taxation by political subdivisions.

16(a) General rule.--On and after January 1, 2014, no
17political subdivision shall have any authority to authorize a

1real property tax increase unless the political subdivision
2first obtains the approval of a majority of the electors of that
3political subdivision in a referendum held immediately preceding
4any legislative action to authorize the real property tax
5increase. The referendum shall be governed by the act of June 3, 
61937 (P.L.1333, No.320), known as the Pennsylvania Election
7Code.

8(b) Referendum exception.--

9(1) No referendum shall be required under subsection (a)
10if:

11(i) there is an immediate threat of serious physical
12harm or injury to the students, staff or residents of the
13school district or the residents of any other political
14subdivision; and

15(ii) the court of common pleas in the judicial
16district in which the school district or the political
17subdivision is located approves the referendum exception.

18(2) The court shall determine the appropriate duration
19of the tax imposition or increase and may retain continuing
20jurisdiction. The court may, on its own motion or on petition
21of an interested party, revoke approval for or order
22rescission of a tax increase imposed under this section.

23(c) Standing.--A person shall have standing as a party to a
24proceeding under this section as long as the person resides
25within or pays earned income taxes to the taxing jurisdiction of
26the school district or political subdivision instituting the
27action.

28Section 4. Effective date.

29This act shall take effect immediately.