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PRIOR PASSAGE - NONE
PRINTER'S NO. 578
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
537
Session of
2021
INTRODUCED BY BOSCOLA, COSTA AND YUDICHAK, APRIL 13, 2021
REFERRED TO FINANCE, APRIL 13, 2021
A JOINT RESOLUTION
Proposing an amendment to the Constitution of the Commonwealth
of Pennsylvania, providing for expiration of authority to
levy or collect real property taxes on homesteads and
farmsteads.
The General Assembly of the Commonwealth of Pennsylvania
hereby resolves as follows:
Section 1. The following amendment to the Constitution of
Pennsylvania is proposed in accordance with Article XI:
That Article VIII be amended by adding a section to read:
ยง 18. Expiration of authority to levy or collect real property
taxes on homesteads and farmsteads.
(a) No school district may levy a real property tax on a
homestead or farmstead after June 30, 2026. This subsection
shall not prohibit a school district from collecting a tax
levied prior to June 30, 2026.
(b) The Legislature shall, by general law, provide annually
each school district with maintenance and support in an amount
at least equal to the real property tax collected by the school
district on homesteads and farmsteads during the fiscal year
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ending June 30, 2026, less the annual debt service legally
obligated to be paid by the school district during the fiscal
year ending June 30, 2026. The maintenance and support of school
districts may include, but need not be limited to:
(1) A State tax on each separate sale at retail of tangible
personal property or services in this Commonwealth.
(2) A State tax on the receipt of income by every resident
individual, estate or trust.
(3) A local tax on the receipt of income by every resident
individual, estate or trust.
(4) A local tax on earned income and net profits.
(c) Under no circumstances may the General Assembly provide,
by general, local or special law, for a real property tax on a
homestead or farmstead.
(d) Except for taxes imposed under subsection (b)(3) and
(4), all proceeds from other taxes imposed under subsection (b),
shall be deposited into a separate fund in the State Treasury,
to be known as the Stabilization of Education Fund, and shall be
used for the purpose of the maintenance and support of school
districts required under subsection (a). The money in the fund
may not be diverted by transfer or otherwise to any other
purpose.
Section 2. (a) Upon the first passage by the General
Assembly of this proposed constitutional amendment, the
Secretary of the Commonwealth shall proceed immediately to
comply with the advertising requirements of section 1 of Article
XI of the Constitution of Pennsylvania and shall transmit the
required advertisements to two newspapers in every county in
which such newspapers are published in sufficient time after
passage of this proposed constitutional amendment.
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(b) Upon the second passage by the General Assembly of this
proposed constitutional amendment, the Secretary of the
Commonwealth shall proceed immediately to comply with the
advertising requirements of section 1 of Article XI of the
Constitution of Pennsylvania and shall transmit the required
advertisements to two newspapers in every county in which such
newspapers are published in sufficient time after passage of
this proposed constitutional amendment. The Secretary of the
Commonwealth shall submit this proposed constitutional amendment
to the qualified electors of this Commonwealth at the first
primary, general or municipal election which meets the
requirements of and is in conformance with section 1 of Article
XI of the Constitution of Pennsylvania and which occurs at least
three months after the proposed constitutional amendment is
passed by the General Assembly.
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