Bill > SB791

This bill modifies the provisions for school districts that span multiple counties or municipalities, specifically addressing how these districts can calculate and set tax rates. The bill provides four alternative methods for such school districts to determine tax rates: (1) ensuring tax ratios are uniform across counties, (2) allowing school directors to request market value assessments of property parcels using various calculation methods (including using the lowest assessment ratio or county assessments in home rule counties), (3) setting a uniform millage rate if counties are assessed at 100% market value and use the same base year, and (4) enabling school directors to set a uniform millage rate change across the entire district according to the Taxpayer Relief Act, similar to single-county school districts. The key terms include "millage rate" (the tax rate applied to property assessed value), "market value" (the estimated price a property would sell for), and "State Tax Equalization Board" (a government entity that ensures property assessments are consistent across jurisdictions). The bill aims to provide more flexibility and fairness in tax calculations for multi-county school districts. The changes will take effect 60 days after the bill's passage.

Education

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=S&type=B&bn=791