PRINTER'S NO. 779
No. 686 Session of 2005
INTRODUCED BY FRANKEL, BEBKO-JONES, BELFANTI, CALTAGIRONE,
CAWLEY, CORRIGAN, COSTA, CRUZ, CURRY, DeLUCA, FABRIZIO,
GEORGE, GOODMAN, GRUCELA, JAMES, KOTIK, LEVDANSKY, MAHER,
MANN, PALLONE, PETRONE, PISTELLA, SHANER, THOMAS, TIGUE,
WALKO, YOUNGBLOOD, GERGELY AND BROWNE, MARCH 1, 2005
REFERRED TO COMMITTEE ON FINANCE, MARCH 1, 2005
AN ACT
1 Amending the act of July 28, 1953 (P.L.723, No.230), entitled,
2 as amended, "An act relating to counties of the second class
3 and second class A; amending, revising, consolidating and
4 changing the laws relating thereto," providing tax relief for
5 widows, widowers and the permanently disabled.
6 The General Assembly of the Commonwealth of Pennsylvania
7 hereby enacts as follows:
8 Section 1. Section 3171-B(a)(4) of the act of July 28, 1953
9 (P.L.723, No.230), known as the Second Class County Code,
10 amended November 30, 2004 (P.L.1439, No.186), is amended to
11 read:
12 Section 3171-B. Tax Relief and Use of Disbursements.--(a) *
13 * *
14 (4) The county and the city shall utilize all or a portion
15 of revenues remaining from disbursements received pursuant to
16 section 3157-B(b) after reducing taxes as provided by clauses
17 (1) and (2) for the implementation of one of the following:
18 (i) programs under the act of December 13, 1988 (P.L.1190,
1 No.146), known as the "First and Second Class County Property
2 Tax Relief Act";
3 (ii) a program for property tax rebate or rent rebate in
4 lieu of property taxes modeled by the county or city after the
5 act of March 11, 1971 (P.L.104, No.3), known as the "Senior
6 Citizens Rebate and Assistance Act," for longtime owner-
7 occupants of personal residences. Property eligible for tax
8 relief under this clause shall be limited to a primary personal
9 residence owned by a single person age 62 or older or by married
10 persons if either spouse is 62 years of age or older. Tax relief
11 provided pursuant to this clause shall be limited to persons
12 whose income as defined under the act of March 11, 1971
13 (P.L.104, No.3), known as the "Senior Citizens Rebate and
14 Assistance Act," does not exceed twenty-five thousand dollars
15 ($25,000); or
16 (iii) a program for property tax rebate or rent rebate in
17 lieu of property taxes modeled by the county or city after the
18 "Senior Citizens Rebate and Assistance Act" for longtime owner-
19 occupants of personal residences. Property eligible for tax
20 relief under this clause shall be limited to a primary personal
21 residence owned by a single person age 60 or older, or by
22 married persons if either spouse is 60 years of age or older, or
23 by a widow or widower 50 years of age or older, or by a
24 permanently disabled person 18 years of age or older. Tax relief
25 provided pursuant to this clause shall be limited to persons
26 whose income as defined under the "Senior Citizens Rebate and
27 Assistance Act" does not exceed thirty thousand dollars
28 ($30,000).
29 For purposes of this clause, "longtime owner-occupant" shall
30 mean any person who for at least ten continuous years has owned
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1 and has occupied a dwelling place within the county as a
2 principal residence and domicile, or any person who for at least
3 five years has owned and occupied a dwelling within the county
4 as a principal residence and domicile if that person received
5 assistance in the acquisition of the property as part of a
6 government or nonprofit housing program[.], and the term "widow"
7 or "widower" shall mean the surviving wife or the surviving
8 husband, as the case may be, of a deceased individual, which
9 survivor has not remarried. For the purposes of this act, the
10 term "permanently disabled person" shall mean a person who is
11 unable to engage in any substantial gainful activity by reason
12 of any medically determinable physical or mental impairment
13 which can be expected to continue indefinitely.
14 * * *
15 Section 2. This act shall take effect immediately.
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