PRINTER'S NO. 3689
No. 2622 Session of 1976
INTRODUCED BY PETRARCA, A. K. HUTCHINSON, SCHMITT, LINCOLN,
MISCEVICH AND LAUDADIO, SEPTEMBER 8, 1976
REFERRED TO COMMITTEE ON EDUCATION, SEPTEMBER 20, 1976
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," further providing for alternative
6 methods of equalizing tax levies among certain school
7 districts.
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 to read:
13 Section 672.1. School Districts Lying in More Than One
14 County or in More Than One Municipality; Limitation on Total Tax
15 Revenues.--(a) Whenever a school district shall lie in more than
16 one county, the total taxes levied on real estate within the
17 school district in each county shall be subject to the
18 limitation that the ratio which such total bears to the most
19 recent valuation of the same properties by the State Tax
20 Equalization Board shall be uniform in all of the counties, and
1 the school district shall adjust its rate of taxation applicable
2 to the portion of the district in each county to the extent
3 necessary to achieve such uniformity; or
4 (b) As an alternative to the method provided in subsection
5 (a), whenever a school district shall lie in more than one
6 county the board of assessment and revision of taxes in any of
7 the counties or all of the counties in which the school district
8 is located shall, at the request of the school directors of the
9 district, furnish the market value of each parcel of property on
10 the tax roll required to be furnished to the school directors
11 under any assessment law of the Commonwealth. The market value
12 of each parcel shall be the quotient of the assessed value
13 divided by the latest ratio of assessed value to market value in
14 the municipality as determined by the State Tax Equalization
15 Board, or, at the option of the school district, the market
16 value of each parcel shall be the quotient of the assessed value
17 divided by the latest ratio of assessed value to market value as
18 determined by the State Tax Equalization Board in the aggregate
19 of all municipalities of the school district within the county,
20 or at the option of the school district where there are two or
21 more ratios of assessed value to market value, the school
22 directors of that school district shall select the lowest of the
23 ratios for a uniform assessed value to market value throughout
24 the school district.
25 The school directors shall set a tax rate based upon a
26 percentage not exceeding seventy-five (75) per centum of such
27 market values which shall be uniform throughout the district.
28 (c) In the event a school district or part thereof located
29 within one county is composed of two or more municipal
30 governments at least one of which levies property taxes upon
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1 assessments made for county tax purposes and at least one of
2 which utilizes separate assessments made for municipal tax
3 purposes, the property tax levy for school district purposes
4 shall be equalized by either of the methods prescribed in
5 subsections (a) or (b). If the former method is adopted, the
6 ratio which the total taxes levied in each part of the school
7 district bears to the most recent valuation of the same
8 properties by the State Tax Equalization Board shall be uniform;
9 if the latter method is adopted, the market value of each parcel
10 of property on the tax roll shall be (i) in the case of the
11 assessment made for county tax purposes, the quotient of the
12 assessed value divided by the latest ratio of assessed value to
13 market value for that portion of the school district as
14 determined by the State Tax Equalization Board and, (ii) in the
15 case of the separate assessment for municipal tax purposes, the
16 quotient of the assessed value divided by the product of the
17 latest ratio of assessed value to market value in the
18 municipality as determined by the State Tax Equalization Board
19 and the ratio of the total assessed valuation of the same
20 properties for municipal tax purposes to the total assessed
21 valuation of said properties for county tax purposes.
22 (d) Whenever a revision of assessment is completed in any
23 portion of a school district and the revised assessments are to
24 be used for school tax purposes the method prescribed in
25 subsection (b) above to equalize school property tax levies
26 shall not be used until the latest ratio of assessed value to
27 market value as determined by the State Tax Equalization Board
28 for that portion of the school district is based upon the
29 revised assessments.
30 Section 2. This act shall take effect immediately.
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