PRIOR PASSAGE - NONE PRINTER'S NO. 1680
No. 1153 Session of 2004
INTRODUCED BY TOMLINSON, CONTI, ERICKSON, PIPPY AND WONDERLING, JUNE 9, 2004
REFERRED TO FINANCE, JUNE 9, 2004
A JOINT RESOLUTION 1 Proposing an amendment to the Constitution of the Commonwealth 2 of Pennsylvania, further providing for taxation exemptions 3 and special provisions. 4 The General Assembly of the Commonwealth of Pennsylvania 5 hereby resolves as follows: 6 Section 1. The following amendment to the Constitution of 7 Pennsylvania is proposed in accordance with Article XI: 8 That section 2(b) of Article VII be amended to read: 9 § 2. Exemptions and special provisions. 10 * * * 11 (b) The General Assembly may, by law: 12 (i) Establish standards and qualifications for private 13 forest reserves, agricultural reserves, and land actively 14 devoted to agricultural use, and make special provision for the 15 taxation thereof; 16 (ii) Establish as a class or classes of subjects of taxation 17 the property or privileges of persons who, because of age,
1 disability, infirmity or poverty are determined to be in need of 2 tax exemption or of special tax provisions, and for any such 3 class or classes, uniform standards and qualifications. The 4 Commonwealth, or any other taxing authority, may adopt or employ 5 such class or classes and standards and qualifications, and 6 except as herein provided may impose taxes, grant exemptions, or 7 make special tax provisions in accordance therewith. No 8 exemption or special provision shall be made under this clause 9 with respect to taxes upon the sale or use of personal property, 10 and no exemption from any tax upon real property shall be 11 granted by the General Assembly under this clause unless the 12 General Assembly shall provide for the reimbursement of local 13 taxing authorities by or through the Commonwealth for revenue 14 losses occasioned by such exemption; 15 (iii) Establish standards and qualifications by which local 16 taxing authorities may make uniform special tax provisions 17 applicable to a taxpayer for a limited period of time to 18 encourage improvement of deteriorating property or areas by an 19 individual, association or corporation, or to encourage 20 industrial development by a non-profit corporation; and 21 (iv) Make special tax provisions on any increase in value of 22 real estate resulting from residential construction. Such 23 special tax provisions shall be applicable for a period not to 24 exceed two years. 25 (v) Establish standards and qualifications by which local 26 taxing authorities in counties of the first and second class may 27 make uniform special real property tax provisions applicable to 28 taxpayers who are longtime owner-occupants as shall be defined 29 by the General Assembly of residences in areas where real 30 property values have risen markedly as a consequence of the 20040S1153B1680 - 2 -
1 refurbishing or renovating of other deteriorating residences or 2 the construction of new residences. 3 (vi) Authorize local taxing authorities to exclude from 4 taxation an amount based on the assessed value of homestead 5 property. The exclusions authorized by this clause shall not 6 exceed one-half of the median assessed value of all homestead 7 property within a local taxing jurisdiction. A local taxing 8 authority may not increase the millage rate of its tax on real 9 property to pay for these exclusions. 10 (vii) Establish standards and qualifications by which local 11 taxing authorities may make real property tax assessments based 12 upon an owner's cost of acquisition of the property. This clause 13 shall not include transfers of principal residence or farmland 14 between spouses or between parents and children. 15 * * * 16 Section 2. (a) Upon the first passage by the General 17 Assembly of this proposed constitutional amendment, the 18 Secretary of the Commonwealth shall proceed immediately to 19 comply with the advertising requirements of section 1 of Article 20 XI of the Constitution of Pennsylvania and shall transmit the 21 required advertisements to two newspapers in every county in 22 which such newspapers are published in sufficient time after 23 passage of this proposed constitutional amendment. 24 (b) Upon the second passage by the General Assembly of this 25 proposed constitutional amendment, the Secretary of the 26 Commonwealth shall proceed immediately to comply with the 27 advertising requirements of section 1 of Article XI of the 28 Constitution of Pennsylvania and shall transmit the required 29 advertisements to two newspapers in every county in which such 30 newspapers are published in sufficient time after passage of 20040S1153B1680 - 3 -
1 this proposed constitutional amendment. The Secretary of the 2 Commonwealth shall submit this proposed constitutional amendment 3 to the qualified electors of this Commonwealth at the first 4 primary, general or municipal election which meets the 5 requirements of and is in conformance with section 1 of Article 6 XI of the Constitution of Pennsylvania and which occurs at least 7 three months after the proposed constitutional amendment is 8 passed by the General Assembly. E18L83BIL/20040S1153B1680 - 4 -