53 Pa. Stat. § 6926.342
Current through Pa Acts 2024-53, 2024-56 through 2024-92
Each fiscal year in which a school district imposes a tax authorized under section 321 or receives a property tax reduction allocation pursuant to Chapter 5, the district shall calculate a homestead and farmstead exclusion for the purpose of reducing school district property taxes. The school district shall adopt a resolution implementing the homestead and farmstead exclusion no later than the last day of the fiscal year immediately preceding the fiscal year in which the homestead and farmstead exclusions shall take effect.
53 P.S. § 6926.342