Pennsylvania HB 162: An Act amending Title 11 (Cities) of the Pennsylvania Consolidated Statutes, in taxation, further providing for tax levies.

Bill Text

PRIOR PRINTER'S NO. 120 PRINTER'S NO. 477
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 162
Session of
2025
INTRODUCED BY MAJOR, NEILSON, PICKETT, KHAN AND STENDER,
JANUARY 16, 2025
AS REPORTED FROM COMMITTEE ON LOCAL GOVERNMENT, HOUSE OF
REPRESENTATIVES, AS AMENDED, FEBRUARY 5, 2025
AN ACT
Amending Title 11 (Cities) of the Pennsylvania Consolidated
Statutes, in taxation, further providing for tax levies.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 12531(a) of Title 11 of the Pennsylvania
Consolidated Statutes is amended by adding a paragraph to read:
§ 12531. Tax levies.
(a) Property tax.--Council may, 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, levy and, in accordance with this part,
provide for the collection of taxes on all property within the
city that is made taxable for city purposes and subject to
valuation and assessment by the county assessment office or the
city, as provided in Subchapter A (relating to assessments of
property for taxation), as follows:
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(6) An annual tax not exceeding one-half mill to support
ambulance, rescue and other emergency services serving the
city. The following apply:
(i) The council may appropriate up to one-half of
the revenue generated from a tax under this paragraph 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.
(ii) If an annual tax is proposed to be set higher
than one-half mill, the question shall be submitted to
the voters of the city. When the assent of the electors
is required under this subparagraph, the county board of
elections shall frame the question under the election
laws of this Commonwealth for submission to the voters of
the city at the first municipal or general election
occurring not less than 60 days after submission of the
question.
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Section 2. This act shall take effect in 60 days.
20250HB0162PN0477 - 2 -
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