PRIOR PASSAGE - NONE
PRINTER'S NO. 2121
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1335
Session of
2020
INTRODUCED BY DiSANTO, ARGALL, MASTRIANO, PHILLIPS-HILL, MARTIN,
SCAVELLO, ARNOLD, PITTMAN AND YUDICHAK, NOVEMBER 9, 2020
REFERRED TO FINANCE, NOVEMBER 9, 2020
A JOINT RESOLUTION
Proposing an amendment to the Constitution of the Commonwealth
of Pennsylvania, in taxation and finance, providing for
expiration of authority to levy or collect real property tax.
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:
(1) That Article VIII be amended by adding a section to
read:
ยง 18. Expiration of authority to levy or collect real property
taxes.
(a) No school district may levy a tax on real property after
June 30, 2023. This subsection shall not prohibit a school
district from collecting a tax levied prior to June 30, 2023.
(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 real property during the fiscal year ending June 30,
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2023, less the annual debt service legally obligated to be paid
by the school district during the fiscal year ending June 30,
2023. 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 tax on real property.
(d) Except for taxes imposed under subsection (b)(3) and
(4), all proceeds from other taxes imposed under subsection (b),
shall be deposited in 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.
(b) Upon the second passage by the General Assembly of this
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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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