PRINTER'S NO. 859
No. 732 Session of 2003
INTRODUCED BY BARD, RUBLEY, STEIL, HERMAN, WOJNAROSKI, BALDWIN,
BARRAR, BEBKO-JONES, BELFANTI, BROWNE, BUNT, CAPPELLI,
CIVERA, CREIGHTON, CRUZ, DALEY, DALLY, DeLUCA, FLICK, GEORGE,
GODSHALL, GRUCELA, HARHAI, HARHART, HARPER, HUTCHINSON,
LaGROTTA, LEH, LEWIS, MANN, S. MILLER, RAYMOND, ROBERTS,
ROSS, SAINATO, SCAVELLO, SHANER, STABACK, R. STEVENSON,
TANGRETTI, E. Z. TAYLOR, THOMAS, WASHINGTON, WATSON, YEWCIC
AND YOUNGBLOOD, MARCH 6, 2003
REFERRED TO COMMITTEE ON FINANCE, MARCH 6, 2003
AN ACT
1 Amending Title 53 (Municipalities Generally) of the Pennsylvania
2 Consolidated Statutes, providing for a homestead exclusion
3 for certain older Pennsylvanians.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. Title 53 of the Pennsylvania Consolidated Statutes
7 is amended by adding a chapter to read:
8 CHAPTER 90
9 HOMESTEAD EXCLUSION FOR OLDER PENNSYLVANIANS
10 Sec.
11 9001. Short title of chapter.
12 9002. Definitions.
13 9003. Homestead exclusion.
14 9004. Claim for homestead exclusion.
15 9005. Resolution option.
1 9006. Binding referendum.
2 9007. Applicability.
3 § 9001. Short title of chapter.
4 This chapter shall be known and may be cited as the Older
5 Pennsylvanians Homestead Exclusion Act.
6 § 9002. Definitions.
7 The following words and phrases when used in this chapter
8 shall have the meanings given to them in this section unless the
9 context clearly indicates otherwise:
10 "Claimant." A person who files a claim for a homestead
11 exclusion as provided by this chapter and who is:
12 (1) qualified for a property tax or rent rebate under
13 the act of March 11, 1971 (P.L.104, No.3), known as the
14 Senior Citizens Rebate and Assistance Act;
15 (2) one of the following:
16 (i) 65 years of age or older; or
17 (ii) a widow or widower 50 years of age or older.
18 "School district." A school district of the first class A,
19 second class, third class or fourth class, including any
20 independent school district.
21 § 9003. Homestead exclusion.
22 (a) Exclusion.--A school district may exclude from real
23 property taxation an amount not exceeding 25% of the assessed
24 value of a claimant's homestead.
25 (b) Administration and limitations.--
26 (1) A married claimant shall have the same homestead as
27 the claimant's spouse unless the claimant and the claimant's
28 spouse lived apart for the 12 months preceding the
29 application for a homestead exclusion or are separated
30 pursuant to a written separation agreement.
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1 (2) The exclusion provided under this chapter is
2 separate from any exclusion granted under section 8583
3 (relating to exclusion for homestead property).
4 (3) The total dollar amount of the homestead exclusion
5 provided under this chapter and under section 8583 shall not
6 exceed the assessed value of the homestead with respect to
7 any school district offering an exclusion under this chapter
8 and under section 8583.
9 § 9004. Claim for homestead exclusion.
10 (a) Filing.--A claim for a homestead exclusion under this
11 chapter shall be filed with the school district at least 90 days
12 prior to the beginning of the fiscal year for which the claim is
13 made on a form prescribed by the school district.
14 (b) Proof.--Each claim shall include reasonable proof of the
15 age and marital status of the claimant, the size and nature of
16 the property claimed as a homestead and such other reasonable
17 information the school district shall require in order to
18 determine the correctness of the claim.
19 § 9005. Resolution option.
20 A school district which chooses to exclude from real property
21 taxation an amount not exceeding 25% of the assessed value of a
22 claimant's homestead may adopt a resolution to place a
23 referendum on the ballot pursuant to section 9006 (relating to
24 binding referendum). The school district which chooses to
25 conduct a referendum shall transmit a copy of the resolution to
26 the appropriate election officials. Prior to approving the
27 resolution the school district shall:
28 (1) Give public notice of its intent to adopt the
29 resolution in the manner provided by section 4 of the Local
30 Tax Enabling Act.
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1 (2) Conduct at least one public hearing regarding the
2 exclusion of the assessed value of a claimant's homestead for
3 the purpose of real property taxation and the fiscal impact
4 such an exclusion will have on the school district.
5 § 9006. Binding referendum.
6 (a) Referendum to be held.--A school district may provide
7 the exclusion from real property taxation and may obtain the
8 approval of the electorate of the affected school district in a
9 public referendum at the general or municipal election preceding
10 the fiscal year when the exclusion would become effective. The
11 election officials shall cause a question to be placed on the
12 ballot at the first general or municipal election occurring at
13 least 90 days after their receipt of the resolution required in
14 section 9005 (relating to resolution option).
15 (b) Contents of question.--The referendum question must
16 state the percentage of the assessed value excluded from real
17 property taxation for qualifying claimants and the fiscal impact
18 this exclusion will have on the school district. The question
19 shall be in clear language that is readily understandable by a
20 layperson. For the purpose of illustration, a referendum
21 question may be framed as follows:
22 Do you favor providing an X% exclusion against a
23 qualifying senior citizen's homestead's assessed value
24 for the purpose of reducing the senior citizen's real
25 property taxes, which will cost the school district
26 _________ dollars in lost revenue where a qualifying
27 senior citizen is a person who is qualified to receive a
28 property tax or rent rebate under the Senior Citizens
29 Rebate and Assistance Act?
30 (c) Vote.--If a majority of the electors voting on the
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1 question vote "yes," then the governing body shall be authorized
2 to implement the exclusion from assessed value from real
3 property taxation pursuant to section 9003 (relating to
4 homestead exclusion). If a majority of the electors voting on
5 the question vote "no," the school district shall have no
6 authority to implement the exclusion from the assessed value for
7 real property tax purposes otherwise provided by law.
8 (d) Voting proceedings.--Proceeding under this section shall
9 be in accordance with the provisions of the act of June 3, 1937
10 (P.L.1333, No.320), known as the Pennsylvania Election Code.
11 § 9007. Applicability.
12 This chapter shall apply to political subdivisions which levy
13 property taxes on the date of enactment of this chapter.
14 Section 2. This act shall take effect in 180 days.
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