HB 393 — An Act amending the act of May 1, 1933 (P.L.103, No.69), known as The Second Class Township Code, in taxation and finance, further providing for township and special tax levies.

PRINTER'S NO.    358

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 393
                                               Session of
                                                 2025

     INTRODUCED BY PIELLI, SAPPEY, GIRAL, MADSEN, SANCHEZ, KAZEEM,
        M. BROWN, NEILSON, HOWARD, WARREN, MALAGARI, KENYATTA, HILL-
        EVANS, D. WILLIAMS, SHUSTERMAN, WEBSTER, OTTEN, MUNROE,
        HANBIDGE, CEPEDA-FREYTIZ, CERRATO, GREEN, POWELL, STEELE,
        BOROWSKI AND HADDOCK, JANUARY 28, 2025

     REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JANUARY 28, 2025


                                    AN ACT
 1   Amending the act of May 1, 1933 (P.L.103, No.69), entitled "An
 2      act concerning townships of the second class; and amending,
 3      revising, consolidating and changing the law relating
 4      thereto," in taxation and finance, further providing for
 5      township and special tax levies.
 6      The General Assembly of the Commonwealth of Pennsylvania
 7   hereby enacts as follows:
 8      Section 1.    Section 3205(a)(4) and (8) of the act of May 1,
 9   1933 (P.L.103, No.69), known as The Second Class Township Code,
10   amended October 31, 2024 (P.L.1151, No.140), are amended to
11   read:
12      Section 3205.    Township and Special Tax Levies.--(a)   The
13   board of supervisors may by resolution levy taxes upon all real
14   property within the township made taxable for township purposes,
15   as ascertained by the last adjusted valuation for county
16   purposes, for the purposes and at the rates specified in this
17   section. All taxes shall be collected in cash.
18      * * *
 1      (4)    An annual tax not exceeding [three] ten mills to
 2   purchase and maintain fire apparatus and a suitable place to
 3   house fire apparatus, to make appropriations to fire companies
 4   located inside and outside the township, to make appropriations
 5   for the training of fire company personnel and for fire training
 6   schools or centers and to contract with adjacent municipal
 7   corporations or volunteer fire companies therein for fire
 8   protection.
 9      (i)    The township may appropriate up to one-half, but not to
10   exceed one mill, of the revenue generated from a tax under this
11   clause for the purpose of paying salaries, benefits or other
12   compensation of fire suppression employes of the township or a
13   fire company serving the township. For any calendar year, the
14   board of supervisors may waive the appropriation limitation
15   under this subparagraph by resolution.
16      (ii)    If an annual tax is proposed to be set at a level
17   higher than [three] ten mills, the question shall be submitted
18   to the voters of the township.
19      (iii)    This clause shall not apply to eligible townships as
20   that term is defined under section 8021 of the act of April 9,
21   1929 (P.L.343, No.176), known as "The Fiscal Code."
22      * * *
23      (8)    An annual tax not exceeding [one-half mill] five mills
24   to support ambulance, rescue and other emergency services
25   serving the township.
26      (i)    The township may appropriate up to one-half of the
27   revenue generated from a tax under this clause for the purpose
28   of paying salaries, benefits or other compensation of employes
29   of the ambulance, rescue or other emergency service. For any
30   calendar year, the board of supervisors may waive the

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1   appropriation limitation under this subparagraph by resolution.
2      (ii)    If an annual tax is proposed to be set higher than
3   [one-half mill] five mills, the question shall be submitted to
4   the voters of the township.
5      (iii)    This clause shall not apply to eligible townships as
6   that term is defined under section 8021 of "The Fiscal Code."
7      * * *
8      Section 2.    This act shall take effect in 60 days.




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