Changes to Real Estate Tax Adoption Process

September 18th, 2019

Act 51 of 2019 amended the Borough Code to establish a new process of adopting an annual property tax rate. Prior to Act 51, boroughs were required to adopt an ordinance every year to set a property tax rate.

Enacting an ordinance that requires a legal advertisement was considered a waste of taxpayer resources. Act 51 permits boroughs to enact the tax rate by resolution if the property tax rate stays the same or is decreased. If the property tax rate is increased from the prior year, the borough must enact an ordinance. A tax resolution is still subject to the mayor’s approval per Section 3301.3 of the Borough Code. A tax resolution must also be recorded in the ordinance book within 30 days, per Section 3301.4 of the Borough Code.

A sample resolution is available in the Budget Bulletin which can be found at