HB 310 — A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, providing for expiration of authority to levy or collect real property taxes.

PRIOR PASSAGE - NONE
                                                       PRINTER'S NO.   263

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                           HOUSE BILL
                           No. 310
                                               Session of
                                                 2025

     INTRODUCED BY STAMBAUGH, KAUFFMAN, HAMM, M. MACKENZIE, GUENST,
        WARNER, TWARDZIK AND ZIMMERMAN, JANUARY 23, 2025

     REFERRED TO COMMITTEE ON FINANCE, JANUARY 23, 2025


                              A JOINT RESOLUTION
 1   Proposing an amendment to the Constitution of the Commonwealth
 2      of Pennsylvania, providing for expiration of authority to
 3      levy or collect real property taxes.
 4      The General Assembly of the Commonwealth of Pennsylvania
 5   hereby resolves as follows:
 6      Section 1.    The following amendment to the Constitution of
 7   Pennsylvania is proposed in accordance with Article XI:
 8      That Article VIII be amended by adding a section to read:
 9   § 18.    Expiration of authority to levy or collect real property
10                taxes.
11      (a)    No school district may levy a tax on real property after
12   June 30, 2029. This subsection shall not prohibit a school
13   district from collecting a tax levied prior to June 30, 2029.
14      (b)    The General Assembly shall, by general law, provide
15   annually each school district with maintenance and support in an
16   amount at least equal to the real property tax collected by the
17   school district on real property during the fiscal year ending
18   June 30, 2029, less the annual debt service legally obligated to
 1   be paid by the school district during the fiscal year ending
 2   June 30, 2029. The maintenance and support of school districts
 3   may include, but need not be limited to:
 4      (1)     A State tax on each separate sale at retail of tangible
 5   personal property or services in this Commonwealth.
 6      (2)     A State tax on the receipt of income by every resident
 7   individual, estate or trust.
 8      (3)     A local tax on the receipt of income by every resident
 9   individual, estate or trust.
10      (4)     A local tax on earned income and net profits.
11      (c)     Under no circumstances may the General Assembly provide,
12   by general, local or special law, for a tax on real property.
13      (d)     Except for taxes imposed under subsection (b)(3) and
14   (4), all proceeds from other taxes imposed under subsection (b),
15   shall be deposited into a separate fund in the State Treasury,
16   to be known as the Stabilization of Education Fund, and shall be
17   used for the purpose of the maintenance and support of school
18   districts required under subsection (a). The money in the fund
19   may not be diverted by transfer or otherwise to any other
20   purpose.
21      Section 2.     The following procedure applies to the proposed
22   constitutional amendment in this joint resolution:
23            (1)   Upon the first passage by the General Assembly of
24      the amendment, the Secretary of the Commonwealth shall
25      proceed immediately to comply with the advertising
26      requirements of section 1 of Article XI of the Constitution
27      of Pennsylvania.
28            (2)   Upon the second passage by the General Assembly of
29      the amendment, the Secretary of the Commonwealth shall
30      proceed immediately to comply with the advertising

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1     requirements of section 1 of Article XI of the Constitution
2     of Pennsylvania. The Secretary of the Commonwealth shall
3     submit the amendment to the qualified electors of this
4     Commonwealth at the first general or municipal election which
5     meets the requirements of section 1 of Article XI of the
6     Constitution of Pennsylvania.




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