H0641B0678A01185 DMS:EJH 05/08/17 #90 A01185
AMENDMENTS TO HOUSE BILL NO. 641
Sponsor: REPRESENTATIVE HARPER
Printer's No. 678
Amend Bill, page 1, line 17, by striking out "Contents of
application" and inserting
Program performance and annual report
Amend Bill, page 1, line 18, by striking out "Attachment and
satisfaction of liens" and inserting
Report and expiration
Amend Bill, page 2, line 14, by striking out "62" and
inserting
65
Amend Bill, page 2, by inserting between lines 16 and 17
"Department." The Department of Community and Economic
Development of the Commonwealth.
Amend Bill, page 3, lines 1 and 2, by striking out "section
8595 (relating to tax freeze)" and inserting
this subchapter
Amend Bill, page 3, line 5, by striking out "(a) Amount.--"
Amend Bill, page 3, line 5, by striking out "all" and
inserting
real
Amend Bill, page 3, lines 7 through 20, by striking out "Real
property taxes" in line 7 and all of lines 8 through 20
Amend Bill, page 3, lines 27 through 30; page 4, lines 1
through 30; page 5, lines 1 through 25; by striking out all of
said lines on said pages and inserting
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(1) A certification that the applicant or the
applicant's spouse jointly are the owners in fee simple of
the homestead upon which the real property taxes are imposed.
(2) Receipts showing timely payment of the immediately
preceding year's base payment of real property taxes.
(3) Proof of income eligibility under section 8594
(relating to income eligibility).
(4) Other information required by the political
subdivision for the purpose of complying with section 8597(c)
(relating to program performance and annual report).
(b) Application form.--The department shall promulgate a
standardized application form for use by political subdivisions.
The application form shall be substantially similar to the
application form for property tax or rent rebate claims under
Chapter 13 of the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
No.1), known as the Taxpayer Relief Act. The department shall
publish the application form in the Pennsylvania Bulletin and
transmit the application to political subdivisions upon request.
The department may post the application on a publicly accessible
Internet website.
(c) Subsequent years.--After the political subdivision
authorizes a claimant's initial application, the claimant shall
remain eligible for a tax freeze in subsequent years so long as
the claimant annually refiles the application with the political
subdivision showing that the claimant continues to meet the
eligibility requirements of this subchapter.
§ 8597. Program performance and annual report.
(a) Duties of department.--The department shall have the
following duties:
(1) Compiling a list of how many political subdivisions
grant a tax freeze under this subchapter.
(2) Compiling the aggregate number of individuals
granted a tax freeze in each political subdivision that
grants a tax freeze under this subchapter.
(3) Calculating the difference between the total amount
of real property taxes payable by the individuals granted a
tax freeze under this subchapter and the total amount of real
property taxes that would have been payable by those
individuals but for the tax freeze.
(4) Publishing an annual report with the information
under paragraphs (1), (2) and (3) and posting the annual
report on the department's publicly accessible Internet
website.
(b) Costs.--The department shall collect the information
under subsection (a) in a manner as to minimize the costs and
administrative requirements on political subdivisions.
(c) Duties of political subdivisions.--
(1) A political subdivision which has granted a tax
freeze under this subchapter shall notify the department in
writing and assist the department in compiling the
information under subsection (a).
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(2) The reporting requirements as prescribed under this
subsection may be submitted electronically to the department.
§ 8598. Report and expiration.
(a) Report.--The department shall submit a report with the
information under section 8597(a)(1), (2) and (3) (relating to
p rogram performance and annual report) and any other relevant
information to the General Assembly before January 1, 2027, for
the purpose of reviewing the eligibility criteria and
effectiveness of the tax freeze under this subchapter.
(b) Expiration.--This subchapter shall expire January 1,
2028.
Section 2. If any provision of this act or the application
thereof to any person or circumstances is held invalid, such
invalidity shall not affect other provisions or applications of
the act which can be given effect without the invalid provision
or application, and to this end the provisions of this act are
declared to be severable.
Amend Bill, page 5, line 26, by striking out "2" and
inserting
3
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