PRINTER'S NO. 441
No. 399 Session of 1997
INTRODUCED BY PETRARCA, TRELLO, McCALL, TRAVAGLIO, BOSCOLA,
ROONEY, COY, CURRY, RAMOS, DALEY, STABACK, WALKO, SAINATO,
MARKOSEK, STURLA, ITKIN, TANGRETTI, LEDERER, PRESTON,
GIGLIOTTI, TRICH, C. WILLIAMS, ROBERTS, BELARDI, OLASZ,
VAN HORNE AND BUTKOVITZ, FEBRUARY 10, 1997
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 10, 1997
AN ACT
1 Providing for a limited exclusion from property taxes for all
2 homesteads and for an additional exclusion for homesteads of
3 certain senior citizens.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. Short title.
7 This act shall be known and may be cited as the Homestead
8 Property Tax Relief Act.
9 Section 2. Definitions.
10 The following words and phrases when used in this act shall
11 have the meanings given to them in this section unless the
12 context clearly indicates otherwise:
13 "Eligible claimant." A person owning homestead property.
14 "Eligible senior citizen claimant." A person 65 years of age
15 or older owning homestead property and qualifying for assistance
16 under the act of March 11, 1971 (P.L.104, No.3), known as the
17 Senior Citizens Rebate and Assistance Act.
1 "Homestead property." Real property which qualifies as a
2 homestead under the act of March 11, 1971 (P.L.104, No.3), known
3 as the Senior Citizens Rebate and Assistance Act, except real
4 property which is rented or leased to a taxpayer.
5 Section 3. Property tax relief.
6 (a) Exclusion from assessed value.--
7 (1) An eligible claimant shall be entitled to a
8 homestead exclusion under which $5,000 shall be excluded from
9 the fair market value to be determined by dividing the
10 assessed value of homestead property by the current common
11 level ratio.
12 (2) Eligible claimants who are married are considered to
13 have one common homestead.
14 (3) No more than one exclusion may be claimed under
15 paragraph (1) per homestead.
16 (4) Individual claimants are considered to have one
17 homestead.
18 (b) Additional exclusion from assessed value for eligible
19 senior citizen claimants.--
20 (1) An eligible senior citizen claimant shall be
21 entitled to an additional homestead exclusion of $10,000
22 which shall be excluded from the fair market value to be
23 determined by dividing the assessed value of homestead
24 property by the current common level ratio.
25 (2) Eligible senior citizen claimants who are married
26 are considered to have one common homestead.
27 (3) No more than one exclusion may be claimed under
28 paragraph (1) per homestead.
29 (4) Individual senior citizen claimants are considered
30 to have one homestead.
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1 (c) Exclusions from assessed value are cumulative.--A
2 property subject to multiple homestead exclusions shall be
3 entitled to receive the benefit of each, as long as the sum of
4 the exclusions does not exceed the value of the homestead.
5 Section 4. Application procedure.
6 Any person eligible for tax relief under section 3 may apply
7 for the exclusion by filing with the taxing authorities the
8 following documents:
9 (1) A statement of request for an exclusion from
10 assessed value.
11 (2) A certification that the claimant or the claimant
12 and the claimant's spouse jointly are the owners in fee
13 simple of the homestead upon which the property taxes are
14 imposed.
15 (3) Receipt showing payment of the current year's
16 property tax liability.
17 (4) If applying for senior citizen exclusions, evidence
18 that the senior citizen claimant is a person qualifying for
19 assistance under the act of March 11, 1971 (P.L.104, No.3),
20 known as the Senior Citizens Rebate and Assistance Act.
21 Section 5. Commonwealth reimbursement.
22 The Department of Revenue shall reimburse taxing authorities
23 for revenue losses occasioned by the exclusions provided in
24 section 3 from funds appropriated for such purpose by the
25 General Assembly or from moneys in the General Fund which are
26 available and may lawfully be used for such purpose. The
27 Department of Revenue may adopt or establish regulations,
28 procedures and forms to carry out the provisions of this act.
29 Section 6. Effective date.
30 This act shall take effect in 60 days.
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