Bill

Bill > HB325


PA HB325

PA HB325
In preliminary provisions, further providing for definitions; and, in taxation by school districts, further providing for school district tax notices.


summary

Introduced
01/27/2025
In Committee
04/09/2025
Crossed Over
04/08/2025
Passed
Dead

Introduced Session

Potential new amendment
2025-2026 Regular Session

Bill Summary

Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), entitled "An act providing for taxation by school districts, for the State funds formula, for tax relief in first class cities, for school district choice and voter participation, for other school district options and for a task force on school cost reduction; making an appropriation; prohibiting prior authorized taxation; providing for installment payment of taxes; restricting the power of certain school districts to levy, assess and collect taxes; and making related repeals," in preliminary provisions, further providing for definitions; and, in taxation by school districts, further providing for school district tax notices.

AI Summary

This bill makes two key modifications to the Taxpayer Relief Act: First, it adds a detailed definition of "conspicuous" to clarify how information must be displayed to ensure reasonable notice, specifying criteria such as text size, font, color, and visual highlighting that would make text stand out to a reasonable person. Second, the bill changes the language on school district tax notices related to property tax reductions, replacing previous text about "property tax relief" with a new notice emphasizing that the tax reduction comes from casino gaming revenue through the State Gaming Fund. Specifically, the new notice must be conspicuously displayed and explain that the tax bill includes a reduction mandated by state law, using casino gaming revenue, which is separate from any action taken by the local school district. These changes will apply to taxable years beginning after December 31, 2025, with the act taking effect immediately upon passage. The modifications aim to provide clearer, more transparent communication to property owners about the source and nature of their tax reductions.

Committee Categories

Budget and Finance

Sponsors (19)

Last Action

House Amendment A00023 (PN 0281) - House Amendment A00023 (PN 0281) (on 06/27/2025)

bill text


bill summary

Loading...

bill summary

Loading...
Loading...