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HB 2688

An Act amending the act of May 1, 1933 (P.L.103, No.69), known as The Second Class Township Code, in taxation and finance, further providing for township and special tax levies.

2025-2026 Regular Session Introduced by Jeff Olsommer and 1 co-sponsor

HB 2688 proposes changes to how second-class townships assess, levy, and administer taxes and special assessments, potentially expanding or tightening financial authorities.

Referred to Local Government
0
WeVote Research Nonpartisan
Bill Summary · HB 2688

Overview

HB 2688 (2025-2026 Session, Pennsylvania) amends The Second Class Township Code (the act of May 1, 1933, P.L.103, No.69) with respect to taxation and finance. The bill, sponsored by Rep. Jeff Olsommer and Rep. Jack Rader (co-sponsors), proposes changes to township and special tax levies. The summary below outlines the bill’s stated purpose, key provisions, affected entities, and notable procedural/timeline aspects. Note: Without the full text, this summary reflects the bill’s described focus on taxation and finance within second-class townships.

Purpose and intent

  • Modernize or adjust provisions governing how townships (specifically second-class townships) assess, levy, and administer taxes and finance-related mechanisms.
  • Provide clarifications or expansions of authority related to tax levies, potentially including general funds, capital projects, and special assessments.
  • Align township financial governance with contemporary needs or address gaps in the existing tax framework under the Second Class Township Code.

Key provisions and changes (likely areas)

  • Tax levies: Revisions to the authority, limits, or procedures for general township taxes and levies, including timing, rate setting, and approval requirements.
  • Special taxes or assessments: Provisions governing special tax levies (e.g., for specific projects or districts) and the conditions under which they may be imposed.
  • Budgeting and financial administration: Changes to budgeting processes, fund balance rules, or financial reporting for townships.
  • Levy approvals and notices: Requirements for public notice, advertisement, or voter approval (if applicable) related to tax increases or special levies.
  • Intergovernmental or municipal finance: Potential changes to how townships coordinate with counties, school districts, or other municipalities on shared finance initiatives.

Affected entities and scope

  • Primary: Second Class Townships in Pennsylvania, governed by The Second Class Township Code.
  • Local governing bodies: Township supervisors or commissioners responsible for adopting budgets and levies.
  • Taxpayers within townships: Residents and property owners subject to any revised tax or levy framework.
  • Municipal finance officers and auditors: Individuals responsible for implementing, monitoring, and reporting on taxes and levies.

Procedural and timeline aspects

  • Introduction and sponsorship: Bill introduced with co-sponsors (Jeff Olsommer and Jack Rader).
  • Legislative process: Standard PA process for a bill affecting local government finance, including committee consideration, potential public hearings, and floor votes.
  • Effective date: The act would specify an effective date for any provisions enacted; typical local government tax changes may include phased or immediate applicability.
  • Sunset or review provisions: Possible clauses for periodic review or sunset of new authority (if included in the bill).

Potential impact

  • Financial flexibility: May enhance or constrain township ability to raise funds for services, infrastructure, or capital projects.
  • Taxpayer burden: Could influence local tax rates or levy structures, affecting residents and property owners.
  • Administrative burden: May introduce new processes for levy approvals, notices, or financial reporting.
  • Equity and transparency: Depending on provisions, could improve transparency around tax decisions or balance needs across townships.

Notes

  • This summary is based on the bill’s title and scope as it relates to taxation and finance within The Second Class Township Code. For precise provisions, language, and any fiscal impact statements, the full text of HB 2688 and committee analyses should be consulted.

Compiled from official sources — confirm details with the bill’s official record.

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