PRINTER'S NO. 1695
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1219
Session of
2024
INTRODUCED BY FARRY, JUNE 7, 2024
REFERRED TO LOCAL GOVERNMENT, JUNE 7, 2024
AN ACT
Amending Title 8 (Boroughs and Incorporated Towns) of the
Pennsylvania Consolidated Statutes, in taxation and finance,
further providing for tax levy.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1302(a)(6), (7) and (9) and (e) of Title
8 of the Pennsylvania Consolidated Statutes are amended to read:
ยง 1302. Tax levy.
(a) Authority.--The council of the borough shall have power,
by resolution for taxes levied at the same rate as or a rate
lower than the previous fiscal year, and by ordinance if the tax
rate increases from the previous fiscal year, to levy and
collect annually a tax not exceeding 30 mills for general
borough purposes, unless the council by majority action, upon
due cause shown by resolution, petitions the court of common
pleas, in which case the court may order a rate of not more than
five mills additional to be levied and in addition any of the
following taxes:
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(6) For the purchase of fire engines, fire apparatus and
fire hose for the use of the borough or for assisting any
fire company in the borough in the purchase, renewal or
repair of any of its fire engines, fire apparatus or fire
hose, for the purposes of making appropriations to fire
companies both within and without the borough and of
contracting with adjacent municipalities or volunteer fire
companies in adjacent municipalities for fire protection, for
the training of fire personnel and payments to fire training
schools and centers or for the purchase of land upon which to
erect a firehouse, or for the erection and maintenance of a
firehouse or fire training school and center[, not exceeding
three mills]. The following shall apply:
(i) The borough may appropriate [up to one-half, but
not to exceed one mill, of] the revenue generated from a
tax under this paragraph for the purpose of paying
salaries, benefits or other compensation of fire
suppression employees of the borough or a fire company
serving the borough.
[(ii) If an annual tax for the purposes specified in
this paragraph is proposed to be set at a level higher
than three mills, the question shall be submitted to the
voters of the borough, and the county board of elections
shall frame the question in accordance with the election
laws of this Commonwealth for submission to the voters of
the borough.]
(7) For building a [firehouse, fire training school and
center,] lockup or municipal building, not exceeding two
mills, additional millage permitted only following a
favorable referendum on the matter held in accordance with
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the election laws of this Commonwealth.
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(9) For the purpose of supporting ambulance, rescue and
other emergency services serving the borough[, not to exceed
one-half mill, except as provided in subsection (e)]. The
borough may appropriate [up to one-half of] the revenue
generated from a tax under this paragraph for the purpose of
paying salaries, benefits or other compensation of employees
of the ambulance, rescue or other emergency service.
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[(e) Tax for ambulance and rescue squads.--The tax for
supporting ambulance and rescue squads serving the borough shall
not exceed the rate specified in subsection (a)(9) except when
the question is submitted to the voters of the borough in the
form of a referendum which will appear on the ballot in
accordance with the election laws of the Commonwealth, in which
case the rate shall not exceed two mills. The county board of
elections shall frame the question to be submitted to the voters
of the borough in accordance with the election laws of this
Commonwealth.]
Section 2. This act shall take effect in 60 days.
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