Pennsylvania Act 2024-139 — FIRST CLASS TOWNSHIP CODE - TAX LEVIES

Act text

Session of 2024

No. 2024-139

SB 1132

AN ACT

Amending the act of June 24, 1931 (P.L.1206, No.331), entitled "An act concerning townships of the first class; amending, revising, consolidating, and changing the law relating thereto," in finance and taxation, further providing for tax levies.

The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows:

Section 1. Section 1709(a)(2)(ii) and (7) of the act of June 24, 1931 (P.L.1206, No.331), known as The First Class Township Code, are amended to read:

Section 1709. Tax Levies.--(a) The board of commissioners may levy taxes 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, upon all property and upon all occupations within the township made taxable for township purposes and subject to valuation and assessment by the county assessment office, for the following purposes and at the following rates:

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(2) * * *

(ii) 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 commissioners may waive the appropriation limitation under this subparagraph by resolution.

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(7) (i) An annual tax not exceeding one-half mill for the purpose of supporting ambulance, rescue and other emergency services serving the township, except as provided in subsection (c).

(ii) 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 an ambulance, rescue or other emergency service serving the township. For any calendar year, the board of commissioners may waive the appropriation limitation under this subparagraph by resolution.

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Section 2. This act shall take effect in 60 days.

APPROVED--The 31st day of October, A.D. 2024.

JOSH SHAPIRO