HB 1893 — An Act amending Title 8 (Boroughs and Incorporated Towns) of the Pennsylvania Consolidated Statutes, in taxation and finance, further providing for tax levy.

PRINTER'S NO.   2358

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 1893
                                               Session of
                                                 2025

     INTRODUCED BY HADDOCK, RIVERA, PIELLI, HILL-EVANS, McNEILL,
        VENKAT, PROBST, STEELE, NEILSON, BOROWSKI, SANCHEZ, FREEMAN,
        K.HARRIS, KHAN, MAYES, CEPEDA-FREYTIZ, DALEY, DONAHUE, GREEN,
        SCOTT AND BOYD, SEPTEMBER 29, 2025

     REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, SEPTEMBER 29, 2025


                                    AN ACT
 1   Amending Title 8 (Boroughs and Incorporated Towns) of the
 2      Pennsylvania Consolidated Statutes, in taxation and finance,
 3      further providing for tax levy.
 4      The General Assembly of the Commonwealth of Pennsylvania
 5   hereby enacts as follows:
 6      Section 1.    Section 1302(a)(6) and (9) and (e) of Title 8 of
 7   the Pennsylvania Consolidated Statutes are amended to read:
 8   § 1302.   Tax levy.
 9      (a)    Authority.--The council of the borough shall have power,
10   by resolution for taxes levied at the same rate as or a rate
11   lower than the previous fiscal year, and by ordinance if the tax
12   rate increases from the previous fiscal year, to levy and
13   collect annually a tax not exceeding 30 mills for general
14   borough purposes, unless the council by majority action, upon
15   due cause shown by resolution, petitions the court of common
16   pleas, in which case the court may order a rate of not more than
17   five mills additional to be levied and in addition any of the
 1   following taxes:
 2          * * *
 3          (6)   For the purchase of fire engines, fire apparatus and
 4      fire hose for the use of the borough or for assisting any
 5      fire company in the borough in the purchase, renewal or
 6      repair of any of its fire engines, fire apparatus or fire
 7      hose, for the purposes of making appropriations to fire
 8      companies both within and without the borough and of
 9      contracting with adjacent municipalities or volunteer fire
10      companies in adjacent municipalities for fire protection, for
11      the training of fire personnel and payments to fire training
12      schools and centers or for the purchase of land upon which to
13      erect a firehouse, or for the erection and maintenance of a
14      firehouse or fire training school and center, not exceeding
15      [three] ten mills. The following shall apply:
16                (i)    The borough may appropriate up to one-half, but
17          not to exceed one mill, of the revenue generated from a
18          tax under this paragraph for the purpose of paying
19          salaries, benefits or other compensation of fire
20          suppression employees of the borough or a fire company
21          serving the borough. For any calendar year, the council
22          may waive the appropriation limitation under this
23          subparagraph by resolution.
24                (ii)   If an annual tax for the purposes specified in
25          this paragraph is proposed to be set at a level higher
26          than [three] ten mills, the question shall be submitted
27          to the voters of the borough, and the county board of
28          elections shall frame the question in accordance with the
29          election laws of this Commonwealth for submission to the
30          voters of the borough.

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 1                   (iii)    This paragraph shall not apply to an eligible
 2             borough as that term is defined in section 8031 of the
 3             act of April 9, 1929 (P.L.343, No.176), known as The
 4             Fiscal Code.
 5             * * *
 6             (9)     (i)   For the purpose of supporting ambulance, rescue
 7             and other emergency services serving the borough, not to
 8             exceed [one-half mill] five mills, except as provided in
 9             [subsection (e)] subparagraph (iii).
10                   (ii)    The borough may appropriate up to one-half of
11             the revenue generated from a tax under subparagraph (i)
12             for the purpose of paying salaries, benefits or other
13             compensation of employees of the ambulance, rescue or
14             other emergency service. For any calendar year, the
15             council may waive the appropriation limitation under this
16             subparagraph by resolution.
17                   (iii)    If an annual tax for the purposes specified in
18             this paragraph is proposed to be set at a level higher
19             than five mills, the question shall be submitted to the
20             voters of the borough, and the county board of elections
21             shall frame the question in accordance with the election
22             laws of this Commonwealth for submission to the voters of
23             the borough.
24                   (iv)    This paragraph shall not apply to an eligible
25             borough as that term is defined in section 8032 of The
26             Fiscal Code.
27             * * *
28      [(e)    Tax for ambulance and rescue squads.--The tax for
29   supporting ambulance and rescue squads serving the borough shall
30   not exceed the rate specified in subsection (a)(9) except when

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1   the question is submitted to the voters of the borough in the
2   form of a referendum which will appear on the ballot in
3   accordance with the election laws of the Commonwealth, in which
4   case the rate shall not exceed two mills. The county board of
5   elections shall frame the question to be submitted to the voters
6   of the borough in accordance with the election laws of this
7   Commonwealth.]
8      Section 2.    This act shall take effect in 60 days.




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