As school district’s make their way through the maze that is the Act 1 timeline, the next requirement is the adoption of a ballot question for the upcoming primary election. The ballot question must propose an increase in either the earned income or personal income tax and must explain that the increase will be used to offset the homestead exclusions.
Act 1 requires Districts to hold a public hearing on this question and then to adopt a formal resolution to propose this ballot question. But how exactly is that accomplished?
The Act requires that the advertisement be advertised in the manner required by the Local Tax Enabling Act. That law then requires that the advertisement of any proposed tax be published one per week for three consecutive weeks prior to adoption of the Resolution imposing the tax. The advertisement must state the rate of the proposed tax, the amount of revenue expected to be raised, and the purpose of the tax.
A school district also may include notice of the public hearing in the same advertisement as the resolution itself, although there is no requirement that the ads be combined (the notice of the hearing need only run once).
Once everything has been advertised properly, and once the public hearing has been held, the District may adopt the resolution.