HB 325 — An Act amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, in preliminary provisions, further providing for definitions; and, in taxation by school districts, further providing for school district tax notices.

PRINTER'S NO.   281

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 325
                                               Session of
                                                 2025

     INTRODUCED BY PASHINSKI, SANCHEZ, HARKINS, HILL-EVANS, GIRAL,
        KENYATTA, CEPEDA-FREYTIZ, HADDOCK, KHAN, CIRESI, FLEMING,
        SAMUELSON, PIELLI, FREEMAN, RADER AND GREEN, JANUARY 27, 2025

     REFERRED TO COMMITTEE ON FINANCE, JANUARY 27, 2025


                                    AN ACT
 1   Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
 2      No.1), entitled "An act providing for taxation by school
 3      districts, for the State funds formula, for tax relief in
 4      first class cities, for school district choice and voter
 5      participation, for other school district options and for a
 6      task force on school cost reduction; making an appropriation;
 7      prohibiting prior authorized taxation; providing for
 8      installment payment of taxes; restricting the power of
 9      certain school districts to levy, assess and collect taxes;
10      and making related repeals," in preliminary provisions,
11      further providing for definitions; and, in taxation by school
12      districts, further providing for school district tax notices.
13      The General Assembly of the Commonwealth of Pennsylvania
14   hereby enacts as follows:
15      Section 1.    Section 102 of the act of June 27, 2006 (1st
16   Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, is
17   amended by adding a definition to read:
18   Section 102.    Definitions.
19      The following words and phrases when used in this act shall
20   have the meanings given to them in this section unless the
21   context clearly indicates otherwise:
22      * * *
 1      "Conspicuous."           A term, written, displayed or presented in a
 2   manner that a reasonable person against which the term is to
 3   operate should have noticed. Conspicuous terms shall include the
 4   following:
 5            (1)   A heading in capitals:
 6                  (i)    greater in size than the surrounding text; and
 7                  (ii)    in contrasting type, font or color to the
 8            surrounding text of lesser size.
 9            (2)   Language in the body of a record or display:
10                  (i)    greater in size than the surrounding text; and
11                  (ii)    set off from surrounding text by any of the
12            following in a manner that a reasonable person should
13            notice the language:
14                         (A)    contrasting type, font or color to the
15                  surrounding text;
16                         (B)    contrasting background color to the
17                  surrounding text; or
18                         (C)    symbols or other marks that call attention
19                  to the language.
20      * * *
21      Section 2.        Section 343(b) of the act is amended to read:
22   Section 343.     School district tax notices.
23      * * *
24      (b)   Notice of [property tax relief] State Gaming Fund tax
25   reduction.--A school district that implements homestead and
26   farmstead exclusions shall include with the homestead or
27   farmstead owner's tax bill a notice that the tax bill includes a
28   homestead or farmstead exclusion in the amount identified under
29   subsection (a). The notice shall at a minimum be conspicuous and
30   take the following form:

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 1                     [NOTICE OF PROPERTY TAX RELIEF
 2      Your enclosed tax bill includes a tax reduction for your
 3      homestead and/or farmstead property. As an eligible homestead
 4      and/or farmstead property owner, you have received tax relief
 5      through a homestead and/or farmstead exclusion which has been
 6      provided under the Pennsylvania Taxpayer Relief Act, a law
 7      passed by the Pennsylvania General Assembly designed to
 8      reduce your property taxes.]
 9                    STATE GAMING FUND TAX REDUCTION
10      Your enclosed tax bill included a tax reduction of (amount of
11      exclusion) for your property. This tax relief is mandated by
12      law through an act of the Pennsylvania General Assembly which
13      uses gaming revenue to reduce your property taxes. This
14      reduction is separate from any action taken by your school
15      district.
16      Section 3.   The addition of the definition of "conspicuous"
17   in section 102 and the amendment of section 343(b) of the act
18   shall apply to taxable years beginning after December 31, 2025.
19      Section 4.   This act shall take effect immediately.




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