HB 25 — 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 fiscal year and for tax levy and limitations.

PRINTER'S NO.   6

                      THE GENERAL ASSEMBLY OF PENNSYLVANIA



                          HOUSE BILL
                          No. 25
                                                Session of
                                                  2025

     INTRODUCED BY CIRESI, KHAN, SANCHEZ, VENKAT, BOROWSKI, PIELLI,
        HILL-EVANS, GUENST, HADDOCK, DONAHUE, SCHLOSSBERG, FREEMAN,
        HARKINS, WARREN, DELLOSO, KENYATTA AND CEPEDA-FREYTIZ,
        JANUARY 8, 2025

     REFERRED TO COMMITTEE ON EDUCATION, JANUARY 8, 2025


                                     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 fiscal year and for tax levy and limitations.
 7      The General Assembly of the Commonwealth of Pennsylvania
 8   hereby enacts as follows:
 9      Section 1.     Sections 671(b)(2) and 672(a) of the act of March
10   10, 1949 (P.L.30, No.14), known as the Public School Code of
11   1949, are amended to read:
12      Section 671.     Fiscal Year.--* * *
13      (b)   * * *
14      (2)   A school district that delays the adoption of its annual
15   budget under paragraph (1) shall adopt an annual budget no later
16   than [fifteen] thirty days subsequent to the enactment of
17   legislation providing the appropriation for basic education
18   funding to be paid as a reimbursement for the preceding year.
19      * * *
 1      Section 672.   Tax Levy; Limitations.--(a)   In all school
 2   districts of the second, third, and fourth class, all school
 3   taxes shall be levied and assessed by the board of school
 4   directors therein, during the month of February or March or
 5   April or May or June each year, or no later than [twenty]
 6   thirty-five days following the enactment of legislation
 7   providing the appropriation for basic education funding to be
 8   paid as a reimbursement for the preceding school year, for the
 9   ensuing fiscal year, except in districts of the second class
10   where the fiscal year begins on the first day of January, in
11   which the school taxes shall be levied and assessed during the
12   month of October or November of each year. In such school
13   districts the tax rate shall not exceed twenty-five mills on the
14   dollar, on the total amount of the assessed valuation of all
15   property taxable for school purposes therein. Each school
16   district of the second, third or fourth class may also collect a
17   per capita tax on each resident or inhabitant of such district
18   over eighteen years of age, as herein provided.
19      * * *
20      Section 2.   This act shall take effect in 60 days.




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