Pennsylvania SB 929: A Joint Resolution proposing an amendment to the Constitution of the Commonwealth of Pennsylvania, providing for expiration of authority to levy or collect real property taxes.

Bill Text

PRIOR PASSAGE - NONE
PRINTER'S NO. 1049
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 929
Session of
2025
INTRODUCED BY GEBHARD, MASTRIANO, ARGALL, BOSCOLA, PENNYCUICK,
PHILLIPS-HILL, BROWN, STEFANO, SCHWANK, BARTOLOTTA AND
COLEMAN, JULY 14, 2025
REFERRED TO STATE GOVERNMENT, JULY 14, 2025
A JOINT RESOLUTION
Proposing an amendment to the Constitution of the Commonwealth
of Pennsylvania, providing for expiration of authority to
levy or collect real property taxes.
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 Article XI:
That Article VIII be amended by adding a section to read:
§ 18. Expiration of authority to levy or collect real property
taxes.
(a) No school district may levy a tax on real property after
June 30, 2029 . This subsection shall not prohibit a school
district from collecting a tax levied prior to June 30, 2029 .
(b) The General Assembly shall, by general law, provide
annually each school district with maintenance and support in an
amount at least equal to the real property tax collected by the
school district on real property during the fiscal year ending
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June 30, 2029 , less the annual debt service legally obligated to
be paid by the school district during the fiscal year ending
June 30, 2029 . The maintenance and support of school districts
may include, but need not be limited to:
(1) A State tax on each separate sale at retail of tangible
personal property or services in this Commonwealth.
(2) A State tax on the receipt of income by every resident
individual, estate or trust.
(3) A local tax on the receipt of income by every resident
individual, estate or trust.
(4) A local tax on earned income and net profits.
(c) Under no circumstances may the General Assembly provide,
by general, local or special law, for a tax on real property.
(d) Except for taxes imposed under subsection (b)(3) and
(4), all proceeds from other taxes imposed under subsection (b)
shall be deposited into a separate fund in the State Treasury,
to be known as the Stabilization of Education Fund, and shall be
used for the purpose of the maintenance and support of school
districts required under subsection (a). The money in the fund
may not be diverted by transfer or otherwise to any other
purpose.
Section 2. The following procedure applies to the proposed
constitutional amendment in this joint resolution:
(1) Upon the first passage by the General Assembly of
the 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.
(2) Upon the second passage by the General Assembly of
the amendment, the Secretary of the Commonwealth shall
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proceed immediately to comply with the advertising
requirements of section 1 of Article XI of the Constitution
of Pennsylvania. The Secretary of the Commonwealth shall
submit the amendment to the qualified electors of this
Commonwealth at the first general or municipal election which
meets the requirements of section 1 of Article XI of the
Constitution of Pennsylvania.
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