PRINTER'S NO. 1774
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1408
Session of
2017
INTRODUCED BY RADER, BARRAR, ORTITAY, WARD, R. BROWN, JOZWIAK,
PICKETT, GROVE, ZIMMERMAN, MOUL, B. MILLER, GILLEN, TOOHIL,
HEFFLEY, TALLMAN AND HAHN, MAY 19, 2017
REFERRED TO COMMITTEE ON FINANCE, MAY 19, 2017
AN ACT
Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
No.1), entitled "An act providing for taxation by school
districts, for the State funds formula, for tax relief in
first class cities, for school district choice and voter
participation, for other school district options and for a
task force on school cost reduction; making an appropriation;
prohibiting prior authorized taxation; providing for
installment payment of taxes; restricting the power of
certain school districts to levy, assess and collect taxes;
and making related repeals," in taxation by school districts,
further providing for property tax limits on reassessment.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 327 of the act of June 27, 2006 (1st
Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, is
amended to read:
Section 327. Property tax limits on reassessment.
Notwithstanding any other provision of law, including this
act, after any county makes a countywide revision of assessment
of real property at values based upon an established
predetermined ratio as required by law or after any county
changes [its] the county's established predetermined ratio, a
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board of school directors in a school district located within
that county which, after July 1, 2006, for the first time levies
[its] real estate taxes on that revised assessment or valuation
shall for the first year reduce [its tax rate] the tax rate of
the board of school directors, if necessary, for the purpose of
having the percentage increase in taxes levied for that year
against the real properties contained in the duplicate for the
preceding year be less than or equal to the index for the
preceding year notwithstanding the increased valuations of such
properties under the revised assessment. The tax rate for an
individual taxpayer shall be fixed at a figure which limits the
total amount of tax levied for that year to not more than 10%
greater than the total amount the board of school directors
levied on the taxpayer the preceding year. The limitation shall
not include an increase in valuation that is attributable to
improvements made to existing property in violation of a local
zoning ordinance. For the purpose of determining the total
amount of taxes to be levied for the first year, the amount to
be levied on newly constructed buildings or structures or on
increased valuations based on new improvements made to existing
houses need not be considered. The tax rate shall be fixed for
that year at a figure which will accomplish this purpose. The
provisions of section 333 shall apply to increases in the tax
rate above the limits provided in this section.
Section 2. The amendment of section 327 of the act shall
apply to assessments which take place after December 31, 2017.
Section 3. This act shall take effect in 60 days.
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