PRIOR PRINTER'S NO. 1751
PRINTER'S NO. 1767
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1188
Session of
2020
INTRODUCED BY BLAKE, KEARNEY, SCHWANK, BOSCOLA, FONTANA, COSTA,
HUTCHINSON, KILLION AND L. WILLIAMS, JUNE 5, 2020
SENATOR MARTIN, LOCAL GOVERNMENT, AS AMENDED, JUNE 9, 2020
AN ACT
Amending the act of December 31, 1965 (P.L.1257, No.511),
entitled "An act empowering cities of the second class,
cities of the second class A, cities of the third class,
boroughs, towns, townships of the first class, townships of
the second class, school districts of the second class,
school districts of the third class and school districts of
the fourth class including independent school districts, to
levy, assess, collect or to provide for the levying,
assessment and collection of certain taxes subject to maximum
limitations for general revenue purposes; authorizing the
establishment of bureaus and the appointment and compensation
of officers, agencies and employes to assess and collect such
taxes; providing for joint collection of certain taxes,
prescribing certain definitions and other provisions for
taxes levied and assessed upon earned income, providing for
annual audits and for collection of delinquent taxes, and
permitting and requiring penalties to be imposed and
enforced, including penalties for disclosure of confidential
information, providing an appeal from the ordinance or
resolution levying such taxes to the court of quarter
sessions and to the Supreme Court and Superior Court," in
local taxes, further providing for tax limitations.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 320 of the act of December 31, 1965
(P.L.1257, No.511), known as The Local Tax Enabling Act, is
amended by adding a subsection to read:
Section 320. Tax Limitations.--* * *
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(d) Local Tax Limitations.-- The following shall apply to the
calculation of the aggregate amount of all taxes imposed under
this section:
(1) The latest total market valuation of real estate in a
political subdivision certified by the State Tax Equalization
Board shall be deemed to be the current implied fair market
value of real estate. The current implied fair market value of
real estate shall be the quotient derived from dividing one
hundred by the common level ratio certified by the State Tax
Equalization Board for the county in which the political
subdivision is situated, multiplied by the current assessment
for all real property in the political subdivision.
(2) The calculation of the aggregate amount of all taxes
imposed under this section shall not include the following:
(i) (1) Any revenues derived from a tax rate in excess of
the tax rates authorized under this chapter which is levied
under the act of July 10, 1987 (P.L.246, No.47), known as the
"Municipalities Financial Recovery Act," or the act of December
18, 1984 (P.L.1005, No. 205), known as the "Municipal Pension
Plan Funding Standard and Recovery Act."
(ii) (2) Any revenues derived from the levy of a tax by a
home rule municipality in compliance with 53 Pa.C.S. ยง 2962(b)
(relating limitation on municipal powers).
Section 2. This act shall take effect in 60 days.
20200SB1188PN1767 - 2 -
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