PRINTER'S NO. 2447
No. 1885 Session of 2001
INTRODUCED BY FRANKEL, CORRIGAN, COSTA, CURRY, DIVEN, GEORGE,
GRUCELA, JAMES, LAUGHLIN, LESCOVITZ, LEVDANSKY, PALLONE,
SHANER, SOLOBAY, TRICH, WALKO, WASHINGTON AND WOJNAROSKI,
AUGUST 20, 2001
REFERRED TO COMMITTEE ON URBAN AFFAIRS, AUGUST 20, 2001
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 October 30, 2000 (P.L.616, No.85), is amended to read:
11 Section 3171-B. Tax Relief.--(a) * * *
12 (4) The county and the city shall utilize all or a portion
13 of revenues remaining from disbursements received pursuant to
14 section 3157-B(b) after reducing taxes as provided by clauses
15 (1) and (2) for the implementation of one of the following:
16 (i) programs under the act of December 13, 1988 (P.L.1190,
17 No.146), known as the "First and Second Class County Property
18 Tax Relief Act";
1 (ii) a program for property tax rebate or rent rebate in
2 lieu of property taxes modeled by the county or city after the
3 act of March 11, 1971 (P.L.104, No.3), known as the "Senior
4 Citizens Rebate and Assistance Act," for longtime owner-
5 occupants of personal residences. Property eligible for tax
6 relief under this clause shall be limited to a primary personal
7 residence owned by a single person age 62 or older or by married
8 persons if either spouse is 62 years of age or older. Tax relief
9 provided pursuant to this clause shall be limited to persons
10 whose income as defined under the act of March 11, 1971
11 (P.L.104, No.3), known as the "Senior Citizens Rebate and
12 Assistance Act," does not exceed twenty-five thousand dollars
13 ($25,000); or
14 (iii) a program for property tax rebate or rent rebate in
15 lieu of property taxes modeled by the county or city after the
16 "Senior Citizens Rebate and Assistance Act" for longtime owner-
17 occupants of personal residences. Property eligible for tax
18 relief under this clause shall be limited to a primary personal
19 residence owned by a single person age 60 or older, or by
20 married persons if either spouse is 60 years of age or older, or
21 by a widow or widower age 50 or older, or by a permanently
22 disabled person 18 years of age or older. Tax relief provided
23 pursuant to this clause shall be limited to persons whose income
24 as defined under the "Senior Citizens Rebate and Assistance Act"
25 does not exceed thirty thousand dollars ($30,000).
26 For purposes of this clause, "longtime owner-occupant" shall
27 mean any person who for at least ten continuous years has owned
28 and has occupied a dwelling place within the county as a
29 principal residence and domicile, or any person who for at least
30 five years has owned and occupied a dwelling within the county
20010H1885B2447 - 2 -
1 as a principal residence and domicile if that person received
2 assistance in the acquisition of the property as part of a
3 government or nonprofit housing program[.], and the term "widow"
4 or "widower" shall mean the surviving wife or the surviving
5 husband, as the case may be, of a deceased individual, which
6 survivor has not remarried. For the purposes of this act, the
7 term "permanently disabled person" shall mean a person who is
8 unable to engage in any substantial gainful activity by reason
9 of any medically determinable physical or mental impairment
10 which can be expected to continue indefinitely.
11 * * *
12 Section 2. This act shall take effect immediately.
F20L72MRD/20010H1885B2447 - 3 -