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    TAX EQUITY SUPPLEMENT

    ACT 55 of 2024

    “TO BE ELIGIBLE TO RECEIVE AVAILABLE MONEY, THE LOCAL BOARD OF SCHOOL DIRECTORS MUST ADOPT A RESOLUTION IN CONJUNCTION

    WITH ACTIONS TAKEN IN ACCORDANCE WITH THE ADOPTION AND SUBMISSION REQUIREMENTS UNDER SECTION 311(A) AND (D) OF THE ACT

    OF JUNE 27, 2006 (1ST SP.SESS., P.L.1873, NO.1), KNOWN AS THE TAXPAYER RELIEF ACT, RELATED TO THE ADOPTION OF PRELIMINARY

    BUDGETS THAT DECLARE THE SCHOOL DISTRICT'S INTENT TO RECEIVE AND USE THE AVAILABLE MONEY FOR A PURPOSE SPECIFIED UNDER

    SUBPARAGRAPH (III) DURING THE SUBSEQUENT FISCAL YEAR FOR WHICH THE MONEY HAS BEEN APPROPRIATED BY THE GENERAL ASSEMBLY.”

    This has multiple areas to be aware of:

    1. The allocation received this school year will need to be held until the following fiscal year and used according to the eGrants plan.
    2. A resolution is required to receive the allocation. This resolution is not the same as the Taxpayers Relief Act (Act 1 of 2006) described below:
      1. Pursuant to Act 1, school districts must take an action in the winter (normally in the January/February time frame) regarding the following year’s tax rates: a preliminary budget (that could permit an increase of tax rates above their index) or a “resolution not to exceed the Act 1 index.”  The deadline may vary year to year, and each district has its own timeline to complete the process. 
      2. The resolution for the Ready to Learn Tax Equity Supplement is at the same time as Taxpayers Relief Act (Act 1 of 2006) but does not change your process.
      3. The Ready to Learn Tax Equity resolution is NOT the ACT 1 resolution if your district decides to do that.

    The Ready to Learn resolution will be uploaded by your district into eGrants. A screenshot of Program Details in the Ready to Learn Tax Equity grant is below: