THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY SAYLOR, CARROLL, FARRY, GEIST, GILLESPIE, GINGRICH, GROVE, MILLARD, MILLER, MURT, PERRY, TALLMAN AND YOUNGBLOOD, MAY 9, 2011

REFERRED TO COMMITTEE ON FINANCE, MAY 9, 2011  

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," further providing for adoption

of further referendum.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 332(c) of the act of June 27, 2006 (1st

Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, is

amended and the section is amended by adding a subsection to

read:

Section 332.  Adoption of further referendum.

* * *

(b.1)  2011 municipal election in certain third class

counties.--A board of school directors in a county of the third

class with a city of the third class having a population between

40,000 and 41,000 as determined by the Bureau of the United

States Census in the Department of Commerce in the 2000 Census

shall submit a referendum question pursuant to subsection (b) to

the electorate of the school district at the municipal election

of 2011. The proposed tax rate shall be established by the board

of school directors of the school district and shall equal the

rate required to provide an exclusion for homestead property and

farmstead property equal to the maximum exclusion under 53

Pa.C.S. § 8586 (relating to limitations). Subsections (a)(2),

(d), (e), (g), (h) and (i) shall apply to a referendum question

held pursuant to this subsection. No school district shall seek

to impose a tax pursuant to this subsection that is authorized

under section 321(b).

(c)  Proposed tax rate.--The proposed rate of the earned

income and net profits tax or personal income tax shall be

established by the board of school directors of the school

district and shall not exceed the rate, when combined with the

tax rate authorized under section 331.2, required to provide an

exclusion for homestead property and farmstead property equal to

the maximum exclusion under 53 Pa.C.S. § 8586 [(relating to

limitations)].

* * *

Section 2.  This act shall take effect immediately.