Pennsylvania Constitution Article VIII.
Pennsylvania Constitution – Article VIII: Taxation and Finance
Summary:
Article VIII of the Pennsylvania Constitution governs the state’s financial matters, particularly taxation and public debt. Here are its key provisions:
Key Sections & Highlights:
Uniformity of Taxation (Section 1):
All taxes must be uniform upon the same class of subjects within the territorial limits of the authority levying the tax.
Exemptions from Taxation (Section 2):
The General Assembly may exempt public property, places of religious worship, schools, charities, and cemeteries from taxation.
Restrictions on State Debt (Sections 4–9):
The Commonwealth may not incur debt unless approved by voters (with exceptions for emergencies or certain projects).
Limits are placed on how much debt can be incurred relative to the state’s revenues.
Procedures for issuing bonds and repaying debt are defined.
Balanced Budget Requirement (Section 13):
The Governor must propose a balanced budget, and the General Assembly cannot enact a budget where estimated revenues are less than expenditures.
Public Audit (Section 10):
The Auditor General audits all state financial transactions.
Emergency Borrowing (Section 7(a)):
The state may borrow money temporarily without voter approval in case of war or disaster.
Taxpayer Rights and Limitations (Various sections):
Limits on how funds can be appropriated, protections against diversion of funds for unintended purposes, and transparency in financial matters.
Purpose:
To ensure fiscal responsibility, maintain transparency, and uphold fairness in the state’s tax and financial systems.
RELATED Blog
0 comments