PRINTER'S NO. 2420
No. 1913 Session of 1997
INTRODUCED BY LYNCH, WILT, SEYFERT, FICHTER, BAKER, HERMAN,
E. Z. TAYLOR, J. TAYLOR, YOUNGBLOOD, McCALL, BARRAR,
L. I. COHEN, LAUGHLIN, CURRY, GANNON, EGOLF, BROWNE, TRELLO,
MICOZZIE, MILLER, SHANER, LEH, BELARDI, BOSCOLA, DeLUCA,
BELFANTI, BLAUM, OLASZ, ROBERTS, SAINATO, PETRARCA AND PIPPY,
OCTOBER 14, 1997
REFERRED TO COMMITTEE ON FINANCE, OCTOBER 14, 1997
AN ACT
1 Providing for special tax exemptions from real property taxes.
2 The General Assembly of the Commonwealth of Pennsylvania
3 hereby enacts as follows:
4 Section 1. Assessment exemptions.
5 (a) General rule.--A county, city, town, township, school
6 district or home rule municipality acting through its
7 legislative body is hereby authorized and empowered to provide
8 for an exemption from taxation and special ad valorem levies to
9 the extent of any increase in assessed value of residential
10 property resulting from the construction or reconstruction of
11 such property for the purpose of providing living quarters for a
12 parent or grandparent, who is 62 years of age or older. The
13 exemption shall not exceed the lesser of:
14 (1) the increase in assessed value resulting from
15 construction or reconstruction of such property;
1 (2) 20% of the total assessed value of such property as
2 improved; or
3 (3) 25% of the median sale price of residential property
4 for the county in which the property is located.
5 (b) Limitation.--No such exemption shall be granted unless:
6 (1) The zoning ordinance of the city, town, township or
7 home rule municipality in which such property is located
8 permits the construction or reconstruction of residential
9 property for the purpose of providing living quarters for
10 parents and grandparents.
11 (2) The property is within the geographical area in
12 which such construction or reconstruction is permitted.
13 (3) The residential property so constructed or
14 reconstructed is the principal place of residence of the
15 owner.
16 (c) Applicability.--The exemption shall be applicable only
17 to construction or reconstruction which occurred subsequent to
18 the effective date of this act and shall only apply during
19 taxable years during which at least one such parent or
20 grandparent maintains a permanent place of residence in such
21 living quarters. Annual application from taxation shall be
22 granted upon an application made annually upon a form to be
23 promulgated by the Department of Revenue by the owner of such
24 property to the assessor of the city, county or home rule
25 municipality having the power to assess property for taxation on
26 or before the appropriate taxable status date of such city,
27 county or home rule municipality. If the assessor is satisfied
28 that the applicant is entitled to an exemption pursuant to this
29 section, the assessor shall approve the application and such
30 residential improvements shall be exempt from taxation and any
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1 special ad valorem levies.
2 (d) Effective date of exemption.--The exemption from
3 taxation shall be effective as of the first taxable status date
4 occurring subsequent to the approval of the application for
5 exemption by the assessor of the appropriate city, county or
6 home rule municipality and shall be in addition to any other
7 exemptions granted for such property.
8 (e) Disqualification.--Any conviction of having made any
9 willful false statement in the application for the exemption
10 shall result in the revocation thereof, be punishable by a civil
11 penalty of not more than $200 and shall disqualify the applicant
12 or applicants from further exemption for a period of two years.
13 (f) Definition.--As used in this section, the term "parent"
14 or "grandparent" includes the natural or adopted parents and
15 grandparents of the owner or the spouse of the owner.
16 Section 2. Effective date.
17 This act shall take effect in 60 days.
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