An Act providing for real property emergency services funds in municipalities.

HB 108 requires all Pennsylvania municipalities (including cities, boroughs, and townships) to establish a "real property emergency services fund" financed by a $25 fee paid by both buyers and sellers during real estate transactions. The fund can only be used for specific emergency services expenses, such as purchasing/maintaining firefighting equipment, firehouse construction, firefighter and emergency medical personnel salaries, and ambulance maintenance. Municipalities must deposit the fees into the fund, impose a $250 penalty for non-payment, and annually publish reports detailing fund usage. The bill mandates biennial audits of the fund and takes effect 60 days after enactment.