PRINTER'S NO. 1702
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1239
Session of
2024
INTRODUCED BY KANE, COMITTA, FONTANA, COSTA, SCHWANK, BREWSTER,
MUTH AND PENNYCUICK, JUNE 7, 2024
REFERRED TO EDUCATION, JUNE 7, 2024
AN ACT
Amending the act of March 10, 1949 (P.L.30, No.14), entitled "An
act relating to the public school system, including certain
provisions applicable as well to private and parochial
schools; amending, revising, consolidating and changing the
laws relating thereto," in school finances, further providing
for school districts lying in more than one county or in more
than one municipality and limitation on total tax revenues.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 672.1(a) of the act of March 10, 1949
(P.L.30, No.14), known as the Public School Code of 1949, is
amended to read:
Section 672.1. School Districts Lying in More Than One
County or in More Than One Municipality; Limitation on Total Tax
Revenues.--(a) Whenever a school district shall lie in more
than one county, the total taxes levied on real estate within
the school district in each county shall be subject to:
(1) the limitation that the ratio which such total taxes
bears to the most recent valuation of the same properties by the
State Tax Equalization Board shall be uniform in all of the
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
counties, and the school district shall adjust its rate of
taxation applicable to the portion of the district in each
county to the extent necessary to achieve such uniformity; [or]
(2) as an alternative to the method provided in clause (1)
[or], (3) or (4), whenever a school district shall lie in more
than one county the board of assessment and revision of taxes in
any of the counties or all of the counties in which the school
district is located shall, at the request of the school
directors of the district, furnish the market value of each
parcel of property on the tax roll required to be furnished to
the school directors under any assessment law of the
Commonwealth. The market value of each parcel shall be (i) the
quotient of the assessed value divided by the latest ratio of
assessed value to market value in the municipality as determined
by the State Tax Equalization Board, or (ii) at the option of
the school district, the market value of each parcel shall be
the quotient of the assessed value divided by the latest ratio
of assessed value to market value as determined by the State Tax
Equalization Board in the aggregate of all municipalities of the
school district within the county, or (iii) at the option of the
school district where there are two or more ratios of assessed
value to market value, the school directors of that school
district shall select the lowest of the ratios for a uniform
assessed value to market value throughout the school district,
or (iv) at the option of the school district where such school
district is located in a home rule county, the school directors
of that school district may use the county assessments. Under
this clause, the school directors shall set a tax rate based
upon a percentage not exceeding seventy-five (75) per centum of
such market values which shall be uniform throughout the
20240SB1239PN1702 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
district; [or]
(3) as an alternative to the methods provided in clauses (1)
[and], (2) and (4), whenever a school district shall lie in more
than one county, the school directors of the district may set
the millage at a uniform rate for the entire district if the
counties are assessed at one hundred (100) per centum of the
market value and the counties are using the same base year for
assessed value and market value[.]; or
(4) as an alternative to the methods provided in clauses
(1), (2) and (3), whenever a school district shall lie in more
than one county, the school directors of the district may set
the millage rate change at a uniform rate for the entire
district pursuant to the limitation in section 313 of the act of
June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the
"Taxpayer Relief Act," in the same manner as a school district
that lies in only one county.
* * *
Section 2. This act shall take effect in 60 days.
20240SB1239PN1702 - 3 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18