Pennsylvania Act 2024-141 — BOROUGHS AND INCORPORATED TOWNS (8 PA.C.S.) - TAX LEVY

Act text

Session of 2024

No. 2024-141

SB 1134

AN ACT

Amending Title 8 (Boroughs and Incorporated Towns) of the Pennsylvania Consolidated Statutes, in taxation and finance, further providing for tax levy.

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

Section 1. Section 1302(a)(6) and (9) of Title 8 of the Pennsylvania Consolidated Statutes are amended to read:

§ 1302. Tax levy.

(a) Authority.--The council of the borough shall have power, 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, to levy and collect annually a tax not exceeding 30 mills for general borough purposes, unless the council by majority action, upon due cause shown by resolution, petitions the court of common pleas, in which case the court may order a rate of not more than five mills additional to be levied and in addition any of the following taxes:

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(6) For the purchase of fire engines, fire apparatus and fire hose for the use of the borough or for assisting any fire company in the borough in the purchase, renewal or repair of any of its fire engines, fire apparatus or fire hose, for the purposes of making appropriations to fire companies both within and without the borough and of contracting with adjacent municipalities or volunteer fire companies in adjacent municipalities for fire protection, for the training of fire personnel and payments to fire training schools and centers or for the purchase of land upon which to erect a firehouse, or for the erection and maintenance of a firehouse or fire training school and center, not exceeding three mills. The following shall apply:

(i) The borough may appropriate up to one-half, but not to exceed one mill, of the revenue generated from a tax under this paragraph for the purpose of paying salaries, benefits or other compensation of fire suppression employees of the borough or a fire company serving the borough. For any calendar year, the council may waive the appropriation limitation under this subparagraph by resolution.

(ii) If an annual tax for the purposes specified in this paragraph is proposed to be set at a level higher than three mills, the question shall be submitted to the voters of the borough, and the county board of elections shall frame the question in accordance with the election laws of this Commonwealth for submission to the voters of the borough.

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(9) (i) For the purpose of supporting ambulance, rescue and other emergency services serving the borough, not to exceed one-half mill, except as provided in subsection (e).

(ii) The borough may appropriate up to one-half of the revenue generated from a tax under [this paragraph] subparagraph (i) 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.

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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