PRINTER'S NO. 1407
No. 1022 Session of 2004
INTRODUCED BY ORIE, WAGNER, LOGAN, COSTA, EARLL, LAVALLE, MOWERY, FERLO, LEMMOND, ERICKSON, RHOADES, BOSCOLA, RAFFERTY AND M. WHITE, FEBRUARY 11, 2004
REFERRED TO FINANCE, FEBRUARY 11, 2004
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," further providing for 5 tax relief. 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"; 19 (ii) a program for property tax rebate or rent rebate in
1 lieu of property taxes modeled by the county or city after the 2 act of March 11, 1971 (P.L.104, No.3), known as the "Senior 3 Citizens Rebate and Assistance Act," for longtime owner- 4 occupants of personal residences. Property eligible for tax 5 relief under this clause shall be limited to a primary personal 6 residence owned by a single person age 62 or older or by married 7 persons if either spouse is 62 years of age or older. Tax relief 8 provided pursuant to this clause shall be limited to persons 9 whose income [as defined under the act of March 11, 1971 10 (P.L.104, No.3), known as the "Senior Citizens Rebate and 11 Assistance Act,"] does not exceed twenty-five thousand dollars 12 ($25,000); or 13 (iii) a program for property tax rebate or rent rebate in 14 lieu of property taxes modeled by the county or city after the 15 "Senior Citizens Rebate and Assistance Act" for longtime owner- 16 occupants of personal residences. Property eligible for tax 17 relief under this clause shall be limited to a primary personal 18 residence owned by a single person age 60 or older or by married 19 persons if either spouse is 60 years of age or older. Tax relief 20 provided pursuant to this clause shall be limited to persons 21 whose income [as defined under the "Senior Citizens Rebate and 22 Assistance Act"] does not exceed thirty thousand dollars 23 ($30,000). 24 For purposes of this clause[, "longtime owner-occupant" shall]: 25 "Income" shall mean income as defined under the act of March 26 11, 1971 (P.L.104, No.3), known as the "Senior Citizens Rebate 27 and Assistance Act," except that income shall not include fifty 28 per centum (50%) of civil service retirement payments to the 29 United States Postal Service employes hired prior to 1984 who 30 were not at the time of hiring eligible for benefits under the 20040S1022B1407 - 2 -
1 Social Security Act (49 Stat. 620, 42 U.S.C. § 301 et seq.) and 2 are not eligible to receive Social Security retirement benefits. 3 "Longtime owner-occupant" shall mean any person who for at 4 least ten continuous years has owned and has occupied a dwelling 5 place within the county as a principal residence and domicile, 6 or any person who for at least five years has owned and occupied 7 a dwelling within the county as a principal residence and 8 domicile if that person received assistance in the acquisition 9 of the property as part of a government or nonprofit housing 10 program. 11 * * * 12 Section 2. This act shall take effect in 60 days. K25L16DMS/20040S1022B1407 - 3 -