HB 162 — An Act amending Title 11 (Cities) of the Pennsylvania Consolidated Statutes, in taxation, further providing for tax levies.

PRINTER'S NO.   120

                      THE GENERAL ASSEMBLY OF PENNSYLVANIA



                          HOUSE BILL
                          No. 162
                                                Session of
                                                  2025

     INTRODUCED BY MAJOR, NEILSON, PICKETT, KHAN AND STENDER,
        JANUARY 16, 2025

     REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JANUARY 16, 2025


                                     AN ACT
 1   Amending Title 11 (Cities) of the Pennsylvania Consolidated
 2      Statutes, in taxation, further providing for tax levies.
 3      The General Assembly of the Commonwealth of Pennsylvania
 4   hereby enacts as follows:
 5      Section 1.     Section 12531(a) of Title 11 of the Pennsylvania
 6   Consolidated Statutes is amended by adding a paragraph to read:
 7   § 12531.    Tax levies.
 8      (a)     Property tax.--Council may, by resolution for taxes
 9   levied at the same rate as or a rate lower than the previous
10   fiscal year, and by ordinance if the tax rate increases from the
11   previous fiscal year, levy and, in accordance with this part,
12   provide for the collection of taxes on all property within the
13   city that is made taxable for city purposes and subject to
14   valuation and assessment by the county assessment office or the
15   city, as provided in Subchapter A (relating to assessments of
16   property for taxation), as follows:
17            * * *
18            (6)   An annual tax not exceeding one-half mill to support
 1    ambulance, rescue and other emergency services serving the
 2    city. The following apply:
 3             (i)    The council may appropriate up to one-half of
 4        the revenue generated from a tax under this paragraph for
 5        the purpose of paying salaries, benefits or other
 6        compensation of employees of the ambulance, rescue or
 7        other emergency service.
 8             (ii)    If an annual tax is proposed to be set higher
 9        than one-half mill, the question shall be submitted to
10        the voters of the city. When the assent of the electors
11        is required under this subparagraph, the county board of
12        elections shall frame the question under the election
13        laws of this Commonwealth for submission to the voters of
14        the city at the first municipal or general election
15        occurring not less than 60 days after submission of the
16        question.
17    * * *
18    Section 2.     This act shall take effect in 60 days.




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