Pennsylvania HB 1893: An Act amending Title 8 (Boroughs and Incorporated Towns) of the Pennsylvania Consolidated Statutes, in taxation and finance, further providing for tax levy.

Bill Text

PRINTER'S NO. 2358
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1893
Session of
2025
INTRODUCED BY HADDOCK, RIVERA, PIELLI, HILL-EVANS, McNEILL,
VENKAT, PROBST, STEELE, NEILSON, BOROWSKI, SANCHEZ, FREEMAN,
K.HARRIS, KHAN, MAYES, CEPEDA-FREYTIZ, DALEY, DONAHUE, GREEN,
SCOTT AND BOYD, SEPTEMBER 29, 2025
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, SEPTEMBER 29, 2025
AN ACT
Amending Title 8 (Boroughs and Incorporated Towns) of the
Pennsylvania Consolidated Statutes, in taxation and finance,
further providing for tax levy.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1302(a)(6) and (9) and (e) of Title 8 of
the Pennsylvania Consolidated Statutes are amended to read:
§ 1302. Tax levy.
(a) Authority.--The council of the borough shall have power,
by resolution for taxes levied at the same rate as or a rate
lower than the previous fiscal year, and by ordinance if the tax
rate increases from the previous fiscal year, to levy and
collect annually a tax not exceeding 30 mills for general
borough purposes, unless the council by majority action, upon
due cause shown by resolution, petitions the court of common
pleas, in which case the court may order a rate of not more than
five mills additional to be levied and in addition any of the
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following taxes:
* * *
(6) For the purchase of fire engines, fire apparatus and
fire hose for the use of the borough or for assisting any
fire company in the borough in the purchase, renewal or
repair of any of its fire engines, fire apparatus or fire
hose, for the purposes of making appropriations to fire
companies both within and without the borough and of
contracting with adjacent municipalities or volunteer fire
companies in adjacent municipalities for fire protection, for
the training of fire personnel and payments to fire training
schools and centers or for the purchase of land upon which to
erect a firehouse, or for the erection and maintenance of a
firehouse or fire training school and center, not exceeding
[three] ten mills. The following shall apply:
(i) The borough may appropriate up to one-half, but
not to exceed one mill, of the revenue generated from a
tax under this paragraph for the purpose of paying
salaries, benefits or other compensation of fire
suppression employees of the borough or a fire company
serving the borough. For any calendar year, the council
may waive the appropriation limitation under this
subparagraph by resolution.
(ii) If an annual tax for the purposes specified in
this paragraph is proposed to be set at a level higher
than [three] ten mills, the question shall be submitted
to the voters of the borough, and the county board of
elections shall frame the question in accordance with the
election laws of this Commonwealth for submission to the
voters of the borough.
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(iii) This paragraph shall not apply to an eligible
borough as that term is defined in section 8031 of the
act of April 9, 1929 (P.L.343, No.176), known as The
Fiscal Code.
* * *
(9) (i) For the purpose of supporting ambulance, rescue
and other emergency services serving the borough, not to
exceed [one-half mill] five mills, except as provided in
[subsection (e)] subparagraph (iii).
(ii) The borough may appropriate up to one-half of
the revenue generated from a tax under subparagraph (i)
for the purpose of paying salaries, benefits or other
compensation of employees of the ambulance, rescue or
other emergency service. For any calendar year, the
council may waive the appropriation limitation under this
subparagraph by resolution.
(iii) If an annual tax for the purposes specified in
this paragraph is proposed to be set at a level higher
than five mills, the question shall be submitted to the
voters of the borough, and the county board of elections
shall frame the question in accordance with the election
laws of this Commonwealth for submission to the voters of
the borough.
(iv) This paragraph shall not apply to an eligible
borough as that term is defined in section 8032 of The
Fiscal Code.
* * *
[(e) Tax for ambulance and rescue squads.--The tax for
supporting ambulance and rescue squads serving the borough shall
not exceed the rate specified in subsection (a)(9) except when
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the question is submitted to the voters of the borough in the
form of a referendum which will appear on the ballot in
accordance with the election laws of the Commonwealth, in which
case the rate shall not exceed two mills. The county board of
elections shall frame the question to be submitted to the voters
of the borough in accordance with the election laws of this
Commonwealth.]
Section 2. This act shall take effect in 60 days.
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