taxpayers may be required to provide information and certify
that the property for which an exclusion is sought is
residential property. The information and certification shall
be in a form to be adopted by the Department of Revenue.
(2) County assessment offices may use any other
informational resources to determine whether a parcel
qualifies as residential property.
(3) The determination of the county assessment office as
to whether a parcel qualifies as residential property may be
appealed to a court of common pleas.
(c) Explanation.--Each county assessment office shall
provide to political subdivisions within the county an
explanation of the manner in which residential properties shall
be identified. The explanation shall be included in the
application.
(d) List to department.--By March 31 of each year, the
county assessment office shall provide to the department a list
of those properties identified as residential property, together
with a certification that the county assessment office has made
a good faith effort in identifying the properties.
Section 9. Exclusion from taxation.
(a) General rule.--A political subdivision shall exclude
from taxation a portion of the assessed value of residential
property identified under section 8 as follows:
(1) The department shall certify to each board of county
commissioners, the Local Government Commission, the
Department of Revenue, the Majority Leader and the Minority
Leader of the Senate and the Majority Leader and the Minority
Leader of the House of Representatives, by April 30 of each
year, the amount of REAP aid due to each political
20150SB0422PN0338 - 6 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30