THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY KASUNIC, FERLO, FONTANA, KITCHEN, LOGAN, O'PAKE, ORIE, RAFFERTY, STACK, STOUT, TARTAGLIONE, WASHINGTON AND WAUGH, MARCH 2, 2009

REFERRED TO FINANCE, MARCH 2, 2009  

AN ACT

Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An

act relating to taxation; designating the subjects, property

and persons subject to and exempt from taxation for all local

purposes; providing for and regulating the assessment and

valuation of persons, property and subjects of taxation for

county purposes, and for the use of those municipal and

quasi-municipal corporations which levy their taxes on county

assessments and valuations; amending, revising and

consolidating the law relating thereto; and repealing

existing laws," further providing for exemptions from

taxation.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 204(d) of the act of May 22, 1933 (P.L.

853, No.155), known as The General County Assessment Law,

amended November 26, 1982 (P.L.757, No.212), is amended to read:

Section 204.  Exemptions from Taxation.--* * *

(d)  Each county, city, borough, incorporated town, township

and school district may, by ordinance or resolution, exempt any

person whose total income from all sources is less than [five

thousand dollars ($5,000),] twelve thousand dollars ($12,000) 

per annum from its per capita, or similar head tax, occupation

tax and occupational privilege tax or any portion thereof[.],

and may exempt any person sixty-five years of age or older whose

total income from all sources is less than twelve thousand five

hundred dollars ($12,500) per annum from its per capita or

similar head tax. Each taxing authority may adopt regulations

for the processing of claims for the exemption.

Section 2.  This act shall take effect in 60 days.