Pennsylvania SB 1192: An Act designating a portion of State Route 2012 in Monroe County as the Reverend Dr. Bishop William Earl Lee Highway.

Bill Text

PRINTER'S NO. 1464
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 1192
Session of
2026
INTRODUCED BY COLEMAN, PHILLIPS-HILL, VOGEL AND STEFANO,
FEBRUARY 27, 2026
REFERRED TO FINANCE, FEBRUARY 27, 2026
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 taxation by school districts,
further providing for public referendum requirements for
increasing certain taxes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 333 of the act of June 27, 2006 (1st
Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, is
amended to read:
Section 333. Public referendum requirements for increasing
[certain] taxes.
(a) Applicability.--The following provisions shall apply to
this section:
(1) For the [2006-2007] 2026-2027 fiscal year, the tax
increase proposed by any board of school directors shall [not
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exceed the index unless an exception under subsection (f) or
(n) is approved pursuant to subsection (j), provided that a
board of school directors that did not elect to participate
in the former act of July 5, 2004 (P.L.654, No.72), known as
the Homeowner Tax Relief Act, shall have the authority to
petition the court of common pleas for an additional tax rate
increase if the tax rate increase allowed by the index and
any exception approved pursuant to subsection (j) is
insufficient to balance the proposed budget. No later than
July 15, 2006, the court shall grant the school district's
request for the tax rate increase upon good cause shown if
the school district proves by clear and convincing evidence
that the tax rate increase authorized under this paragraph is
insufficient to balance the proposed budget. For a board of
school directors subject to this paragraph, the dates by
which the board of school directors, the department and the
court of common pleas shall be required to comply with
section 311 and subsections (e) and (j) shall be 92 days
after the dates set forth in those provisions, except that
the date by which the board of school directors shall be
required to comply with all of the provisions of section
311(c) shall be ten days prior to the date by which the board
of school directors is required to adopt a preliminary
budget. Any exceptions granted to a board of school directors
under section 333 of the former Homeowner Tax Relief Act
shall remain in full force and effect. Notwithstanding the
provisions of this paragraph, a board of school directors
that sought and was granted approval for one or more
exceptions under section 333 of the former Homeowner Tax
Relief Act may apply for any exception under subsections (f)
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(v) and (n), where the dollar amount of an exception approved
by the department under the former Homeowner Tax Relief Act
is less than the dollar amount of the exception for which the
school district is eligible under this act.] receive a vote
from the electorate of the school district in accordance with
subsection (c)(3).
(2) This section shall apply to each board of school
directors beginning with any proposed tax increase that takes
effect in the [2007-2008] 2026-2027 fiscal year and each
fiscal year thereafter.
(b) Prohibitions.--[Except as set forth in subsection (j),
unless] Unless there is compliance with subsection (c), a board
of school directors may not do any of the following:
[(1) Increase the rate of a tax levied for the support
of the public schools by more than the index. For purposes of
compliance with this paragraph, a school district which is
situated in more than one county and which levies real estate
taxes under section 672.1 of the act of March 10, 1949
(P.L.30, No.14), known as the Public School Code of 1949,
shall apply the index to each separate rate of real estate
taxes levied.]
(2) Levy a tax for the support of the public schools
which was not levied in the [2005-2006] 2025-2026 fiscal
year.
(3) Raise the rate of the earned income and net profits
tax if already imposed under the authority of the Local Tax
Enabling Act except as otherwise provided for under section
331.2 or 332.
(4) Notwithstanding any other provision of this chapter
to the contrary, the adoption of a referendum under section
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331.2 or 332 confers on the board of school directors the