Bill Text: PA HB475 | 2011-2012 | Regular Session | Introduced

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Bill Title: A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, abolishing the school property tax on homes and farms and limiting the school property tax on commercial and recreational properties.

Sponsorship: Moderate Partisan Bill (Republican 23-5)

Status: (Introduced - Dead) 2011-02-08 - Referred to APPROPRIATIONS [HB475 Detail]

Download: Pennsylvania-2011-HB475-Introduced.html

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PRINTER'S NO. 480
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 475 Session of2011
INTRODUCED BY COX, BOBACK, BOYD, CHRISTIANA, GOODMAN, GROVE, HAHN, KAUFFMAN, KNOWLES, MAHONEY, MOUL, O'NEILL, PETRARCA, QUIGLEY, SACCONE, SAYLOR, SCAVELLO, SCHRODER, SWANGER, WHITE, GILLESPIE AND GIBBONS, FEBRUARY 8, 2011
REFERRED TO COMMITTEE ON APPROPRIATIONS, FEBRUARY 8, 2011
A JOINT RESOLUTION
Proposing an amendment to the Constitution of the Commonwealth
of Pennsylvania, abolishing the school property tax on homes
and farms and limiting the school property tax on commercial
and recreational properties.
The General Assembly of the Commonwealth of Pennsylvania
hereby resolves as follows:
Section 1. The following amendment to the Constitution of
Pennsylvania is proposed in accordance with the provisions of
Article XI:
That Article VIII be amended by adding a section to read:
§ 18. School property tax.
(a) The school property tax on homes and farms is abolished.
No school property tax shall be assessed, levied or collected in
any amount whatsoever on any home or farm after June 30, 2013,
or after the effective date of this section, whichever is later.
(b) Except as otherwise provided in this section, the school
property tax on commercial and recreational properties in a
school district may not exceed the millage levied on the
commercial and recreational properties for the tax year when
this section takes effect unless the school district assesses,
levies and collects a lesser percentage of such millage, in
which case, the percentage must be uniform for all commercial
and recreational properties.
(c) This section shall not apply to real property taxes
levied by counties or municipalities for purposes unrelated to
education.
(d) As used in this section, the following words and phrases
shall have the meanings given to them in this subsection:
"Commercial or recreational property." Any real property
other than a home or a farm.
"Farm." The entire tract of a farm, including the buildings
and structures, which is used as the domicile of an individual
who is either the owner or lessee thereof or an immediate family
member of the individual, which contains at least ten contiguous
acres and which is primarily used to house, produce and store
animals raised and farm products produced on that farm for
purposes of commercial agricultural production.
"Home." A dwelling, including the entire tract of land on
which the dwelling is located, which is primarily used as the
domicile of an individual who is either the owner or lessee
thereof or an immediate family member of the individual.
"School property tax." A real property tax that is imposed
in whole or in part for the purpose of funding public education.
Section 2. (a) Upon the first passage by the General
Assembly of this proposed constitutional amendment, the
Secretary of the Commonwealth shall proceed immediately to
comply with the advertising requirements of section 1 of Article
XI of the Constitution of Pennsylvania and shall transmit the
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required advertisements to two newspapers in every county in
which such newspapers are published in sufficient time after
passage of this proposed constitutional amendment.
(b) Upon the second passage by the General Assembly of this
proposed constitutional amendment, the Secretary of the
Commonwealth shall proceed immediately to comply with the
advertising requirements of section 1 of Article XI of the
Constitution of Pennsylvania and shall transmit the required
advertisements to two newspapers in every county in which such
newspapers are published in sufficient time after passage of
this proposed constitutional amendment. The Secretary of the
Commonwealth shall submit this proposed constitutional amendment
to the qualified electors of this Commonwealth at the first
primary, general or municipal election which meets the
requirements of and is in conformance with section 1 of Article
XI of the Constitution of Pennsylvania and which occurs at least
three months after the proposed constitutional amendment is
passed by the General Assembly.
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