Pennsylvania 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.

Bill Text

PRIOR PRINTER'S NO. 281 PRINTER'S NO. 507
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
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, FEBRUARY 5, 2025
AN ACT
Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
No.1), entitled "An act providing for taxation by school
districts, for the State funds formula, for tax relief in
first class cities, for school district choice and voter
participation, for other school district options and for a
task force on school cost reduction; making an appropriation;
prohibiting prior authorized taxation; providing for
installment payment of taxes; restricting the power of
certain school districts to levy, assess and collect taxes;
and making related repeals," in preliminary provisions,
further providing for definitions; and, in taxation by school
districts, further providing for school district tax notices.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 102 of the act of June 27, 2006 (1st
Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, is
amended by adding a definition to read:
Section 102. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
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"Conspicuous." A term, written, displayed or presented in a
manner that a reasonable person against which the term is to
operate should have noticed. Conspicuous terms shall include the
following:
(1) A heading in capitals:
(i) greater in size than the surrounding text; and
(ii) in contrasting type, font or color to the
surrounding text of lesser size.
(2) Language in the body of a record or display:
(i) greater in size than the surrounding text; and
(ii) set off from surrounding text by any of the
following in a manner that a reasonable person should
notice the language:
(A) contrasting type, font or color to the
surrounding text;
(B) contrasting background color to the
surrounding text; or
(C) symbols or other marks that call attention
to the language.
* * *
Section 2. Section 343(b) of the act is amended to read:
Section 343. School district tax notices.
* * *
(b) Notice of [property tax relief] State Gaming Fund tax
reduction.--A school district that implements homestead and
farmstead exclusions shall include with the homestead or
farmstead owner's tax bill a notice that the tax bill includes a
homestead or farmstead exclusion in the amount identified under
subsection (a). The notice shall at a minimum be conspicuous and
take the following form:
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[NOTICE OF PROPERTY TAX RELIEF
Your enclosed tax bill includes a tax reduction for your
homestead and/or farmstead property. As an eligible homestead
and/or farmstead property owner, you have received tax relief
through a homestead and/or farmstead exclusion which has been
provided under the Pennsylvania Taxpayer Relief Act, a law
passed by the Pennsylvania General Assembly designed to
reduce your property taxes.]
STATE GAMING FUND TAX REDUCTION
Your enclosed tax bill included a tax reduction of (amount of
exclusion) for your property. This tax relief is mandated by
law through an act of the Pennsylvania General Assembly which
uses CASINO gaming revenue to reduce your property taxes.
This reduction is separate from any action taken by your
school district.
Section 3. The addition of the definition of "conspicuous"
in section 102 and the amendment of section 343(b) of the act
shall apply to taxable years beginning after December 31, 2025.
Section 4. This act shall take effect immediately.
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