SB 1192 — An Act amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, in taxation by school districts, further providing for public referendum requirements for increasing certain taxes.

Bill Text

• Printer's No. PN1464 View text Current pdf

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

This bill updates the Taxpayer Relief Act to modify public referendum requirements for tax increases by school districts.

• Section 333

  for the [2006-2007] 2026-2027 fiscal year, the tax increase proposed by any board of school directors shall [not 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) (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).

  This change mandates that any tax increase proposed by a school board must be approved by a public vote.

• Section 333

  [except as set forth in subsection (j), unless] → Unless

  This change clarifies the conditions under which a school board may increase taxes without voter approval.

• Section 333

  [2005-2006] 2025-2026 fiscal year. → 2026-2027 fiscal year.

  This change updates the fiscal year reference for existing restrictions on school boards levying new taxes.

• Section 333

  [Except as set forth in subsection (j), a] A school → A school

  This change removes unnecessary language and streamlines the text.

• Section 333

  must be submitted to the electors of the school district, and a majority of the electors voting on the question must approve the increase. → must be submitted to the electors of the school district at a subsequent municipal election pursuant to the provisions of section 332.

  This change modifies the timing and requirement for voter approval of tax increases.

Action History

1. February 27, 2026

   Referred to Finance

Sponsors

• Jarrett Coleman · Primary
• Kristin Phillips-Hill · Cosponsor
• Elder A. Vogel · Cosponsor
• Patrick J. Stefano · Cosponsor

Subjects