HB 2247 — An Act amending the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949, 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.

PRINTER'S NO.    2938

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 2247
                                               Session of
                                                 2026

     INTRODUCED BY FRIEL, SAPPEY, WEBSTER, McNEILL AND HILL-EVANS,
        FEBRUARY 25, 2026

     REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 25, 2026


                                    AN ACT
 1   Amending the act of March 10, 1949 (P.L.30, No.14), entitled "An
 2      act relating to the public school system, including certain
 3      provisions applicable as well to private and parochial
 4      schools; amending, revising, consolidating and changing the
 5      laws relating thereto," in school finances, further providing
 6      for school districts lying in more than one county or in more
 7      than one municipality and limitation on total tax revenues.
 8      The General Assembly of the Commonwealth of Pennsylvania
 9   hereby enacts as follows:
10      Section 1.    Section 672.1(a) of the act of March 10, 1949
11   (P.L.30, No.14), known as the Public School Code of 1949, is
12   amended to read:
13      Section 672.1.    School Districts Lying in More Than One
14   County or in More Than One Municipality; Limitation on Total Tax
15   Revenues.--(a)    Whenever a school district shall lie in more
16   than one county, the total taxes levied on real estate within
17   the school district in each county shall be subject to:
18      (1)   the limitation that the ratio which such total taxes
19   bears to the most recent valuation of the same properties by the
20   State Tax Equalization Board shall be uniform in all of the
 1   counties, and the school district shall adjust its rate of
 2   taxation applicable to the portion of the district in each
 3   county to the extent necessary to achieve such uniformity; [or]
 4      (2)   as an alternative to the method provided in clause (1)
 5   [or], (3) or (4), whenever a school district shall lie in more
 6   than one county the board of assessment and revision of taxes in
 7   any of the counties or all of the counties in which the school
 8   district is located shall, at the request of the school
 9   directors of the district, furnish the market value of each
10   parcel of property on the tax roll required to be furnished to
11   the school directors under any assessment law of the
12   Commonwealth. The market value of each parcel shall be (i) the
13   quotient of the assessed value divided by the latest ratio of
14   assessed value to market value in the municipality as determined
15   by the State Tax Equalization Board, or (ii) at the option of
16   the school district, the market value of each parcel shall be
17   the quotient of the assessed value divided by the latest ratio
18   of assessed value to market value as determined by the State Tax
19   Equalization Board in the aggregate of all municipalities of the
20   school district within the county, or (iii) at the option of the
21   school district where there are two or more ratios of assessed
22   value to market value, the school directors of that school
23   district shall select the lowest of the ratios for a uniform
24   assessed value to market value throughout the school district,
25   or (iv) at the option of the school district where such school
26   district is located in a home rule county, the school directors
27   of that school district may use the county assessments. Under
28   this clause, the school directors shall set a tax rate based
29   upon a percentage not exceeding seventy-five (75) per centum of
30   such market values which shall be uniform throughout the

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 1   district; [or]
 2      (3)   as an alternative to the methods provided in clauses (1)
 3   [and], (2) and (4), whenever a school district shall lie in more
 4   than one county, the school directors of the district may set
 5   the millage at a uniform rate for the entire district if the
 6   counties are assessed at one hundred (100) per centum of the
 7   market value and the counties are using the same base year for
 8   assessed value and market value[.]; or
 9      (4)   as an alternative to the methods provided in clauses
10   (1), (2) and (3), whenever a school district shall lie in more
11   than one county, the school directors of the district may set
12   the millage rate change at a uniform rate for the entire
13   district pursuant to the limitation in section 313 of the act of
14   June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the
15   "Taxpayer Relief Act," in the same manner as a school district
16   that lies in only one county.
17      * * *
18      Section 2.    This act shall take effect in 60 days.




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