Pennsylvania HB 393: An Act amending the act of May 1, 1933 (P.L.103, No.69), known as The Second Class Township Code, in taxation and finance, further providing for township and special tax levies.

Bill Text

PRINTER'S NO. 358
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 393
Session of
2025
INTRODUCED BY PIELLI, SAPPEY, GIRAL, MADSEN, SANCHEZ, KAZEEM,
M. BROWN, NEILSON, HOWARD, WARREN, MALAGARI, KENYATTA, HILL-
EVANS, D. WILLIAMS, SHUSTERMAN, WEBSTER, OTTEN, MUNROE,
HANBIDGE, CEPEDA-FREYTIZ, CERRATO, GREEN, POWELL, STEELE,
BOROWSKI AND HADDOCK, JANUARY 28, 2025
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JANUARY 28, 2025
AN ACT
Amending the act of May 1, 1933 (P.L.103, No.69), entitled "An
act concerning townships of the second class; and amending,
revising, consolidating and changing the law relating
thereto," in taxation and finance, further providing for
township and special tax levies.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 3205(a)(4) and (8) of the act of May 1,
1933 (P.L.103, No.69), known as The Second Class Township Code,
amended October 31, 2024 (P.L.1151, No.140), are amended to
read:
Section 3205. Township and Special Tax Levies.--(a) The
board of supervisors may by resolution levy taxes upon all real
property within the township made taxable for township purposes,
as ascertained by the last adjusted valuation for county
purposes, for the purposes and at the rates specified in this
section. All taxes shall be collected in cash.
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(4) An annual tax not exceeding [three] ten mills to
purchase and maintain fire apparatus and a suitable place to
house fire apparatus, to make appropriations to fire companies
located inside and outside the township, to make appropriations
for the training of fire company personnel and for fire training
schools or centers and to contract with adjacent municipal
corporations or volunteer fire companies therein for fire
protection.
(i) The township may appropriate up to one-half, but not to
exceed one mill, of the revenue generated from a tax under this
clause for the purpose of paying salaries, benefits or other
compensation of fire suppression employes of the township or a
fire company serving the township. For any calendar year, the
board of supervisors may waive the appropriation limitation
under this subparagraph by resolution.
(ii) If an annual tax is proposed to be set at a level
higher than [three] ten mills, the question shall be submitted
to the voters of the township.
(iii) This clause shall not apply to eligible townships as
that term is defined under section 8021 of the act of April 9,
1929 (P.L.343, No.176), known as "The Fiscal Code."
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(8) An annual tax not exceeding [one-half mill] five mills
to support ambulance, rescue and other emergency services
serving the township.
(i) The township may appropriate up to one-half of the
revenue generated from a tax under this clause for the purpose
of paying salaries, benefits or other compensation of employes
of the ambulance, rescue or other emergency service. For any
calendar year, the board of supervisors may waive the
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appropriation limitation under this subparagraph by resolution.
(ii) If an annual tax is proposed to be set higher than
[one-half mill] five mills, the question shall be submitted to
the voters of the township.
(iii) This clause shall not apply to eligible townships as
that term is defined under section 8021 of "The Fiscal Code."
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Section 2. This act shall take effect in 60 days.
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