HB 1875 — An Act amending the act of June 24, 1931 (P.L.1206, No.331), known as The First Class Township Code, in finance and taxation, further providing for tax levies.

PRINTER'S NO.   2329

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         HOUSE BILL
                         No. 1875
                                                 Session of
                                                   2025

     INTRODUCED BY RIVERA, PIELLI, FREEMAN, VENKAT, VITALI, HILL-
        EVANS, McNEILL, HANBIDGE, NEILSON, HADDOCK, SHUSTERMAN,
        STEELE, SANCHEZ, GREEN AND SCOTT, SEPTEMBER 22, 2025

     REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, SEPTEMBER 23, 2025


                                    AN ACT
 1   Amending the act of June 24, 1931 (P.L.1206, No.331), entitled
 2      "An act concerning townships of the first class; amending,
 3      revising, consolidating, and changing the law relating
 4      thereto," in finance and taxation, further providing for tax
 5      levies.
 6      The General Assembly of the Commonwealth of Pennsylvania
 7   hereby enacts as follows:
 8      Section 1.    Section 1709(a)(2)(i) introductory paragraph and
 9   (iii) and (7)(i) and (c) of the act of June 24, 1931 (P.L.1206,
10   No.331), known as The First Class Township Code, are amended and
11   subsection (a)(2) and (7) are amended by adding subparagraphs to
12   read:
13      Section 1709.    Tax Levies.--(a)    The board of commissioners
14   may levy taxes by resolution for taxes levied at the same rate
15   as or a rate lower than the previous fiscal year, and by
16   ordinance if the tax rate increases from the previous fiscal
17   year, upon all property and upon all occupations within the
18   township made taxable for township purposes and subject to
19   valuation and assessment by the county assessment office, for
 1   the following purposes and at the following rates:
 2      * * *
 3      (2)    (i)   An annual tax not exceeding [three] ten mills for
 4   the purpose of:
 5      * * *
 6      (iii)    If an annual tax for the purposes specified in this
 7   clause is proposed to be set at a level higher than [three] ten
 8   mills the question shall be submitted to the voters of the
 9   township, and the county board of elections shall frame the
10   question in accordance with the election laws of the
11   Commonwealth for submission to the voters of the township.
12      (iv)    This clause shall not apply to an eligible township as
13   that term is defined in section 8011 of the act of April 9, 1929
14   (P.L.343, No.176), known as "The Fiscal Code."
15      * * *
16      (7)    (i)   An annual tax not exceeding [one-half mill] five
17   mills for the purpose of supporting ambulance, rescue and other
18   emergency services serving the township, except as provided in
19   [subsection (c)] subparagraph (iii).
20      * * *
21      (iii)    If an annual tax for the purposes specified in this
22   clause is proposed to be set at a level higher than five mills,
23   the question shall be submitted to the voters of the township,
24   and the county board of elections shall frame the question in
25   accordance with the election of laws of the Commonwealth for
26   submission to the voters of the township.
27      (iv)    This clause shall not apply to eligible townships as
28   that term is defined in section 8012 of "The Fiscal Code."
29      * * *
30      [(c)    The tax for supporting ambulance and rescue squads

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1   serving the township shall not exceed the rate specified in
2   subsection (a)(7) except when the question is submitted to the
3   voters of the township in the form of a referendum which will
4   appear on the ballot in accordance with the election laws of the
5   Commonwealth, in which case the rate shall not exceed three
6   mills. The county board of elections shall frame the question to
7   be submitted to the voters of the township in accordance with
8   the election laws of the Commonwealth.]
9      Section 2.   This act shall take effect in 60 days.




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