2024 Pennsylvania Consolidated & Unconsolidated Statutes
Act 140 - SECOND CLASS TOWNSHIP CODE - TOWNSHIP AND SPECIAL TAX LEVIES
Session of 2024
No. 2024-140
SB 1133
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, 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 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 mills, the question shall be submitted to the voters of the township.
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(8) An annual tax not exceeding one-half mill 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 appropriation limitation under this subparagraph by resolution.
(ii) If an annual tax is proposed to be set higher than one-half mill, the question shall be submitted to the voters of the township.
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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
