PRINTER'S NO. 248
No. 228 Session of 1977
INTRODUCED BY BRUNNER, FEBRUARY 9, 1977
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 9, 1977
AN ACT
1 Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
2 act relating to taxation; designating the subjects, property
3 and persons subject to and exempt from taxation for all local
4 purposes; providing for and regulating the assessment and
5 valuation of persons, property and subjects of taxation for
6 county purposes, and for the use of those municipal and
7 quasi-municipal corporations which levy their taxes on county
8 assessments and valuations; amending, revising and
9 consolidating the law relating thereto; and repealing
10 existing laws," providing for a freeze on property tax
11 assessment increases for certain taxpayers.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204 of the act of May 22, 1933 (P.L.853,
15 No.155), known as "The General County Assessment Law," amended
16 July 9, 1971 (P.L.211, No.36) and September 22, 1972 (P.L.868,
17 No.197), is amended by designating a previously undesignated
18 paragraph, and by adding a subsection to read:
19 Section 204. Exemptions from Taxation.--* * *
20 (d) Each county, city, borough, incorporated town, township
21 and school district may, by ordinance or resolution, exempt any
22 person whose total income from all sources is less than two
23 thousand dollars ($2,000), per annum from its per capita, or
1 similar head tax, occupation tax and occupational privilege tax
2 or any portion thereof. Each taxing authority may adopt
3 regulations for the processing of claims for the exemption.
4 (e) (1) Any real property owned by an individual sixty-five
5 years of age or over whose total annual income including social
6 security does not exceed seven thousand five hundred dollars
7 ($7,500) shall not be subject to a property tax assessment
8 increase during his lifetime.
9 (2) Any real property owned by the entireties shall not be
10 subject to a property tax assessment increase provided that one
11 spouse is at least sixty-five years of age and the total annual
12 income, including social security, of both does not exceed seven
13 thousand five hundred dollars ($7,500).
14 (3) Any real property held by the surviving spouse, even
15 though under the age of sixty-five, of an individual who was
16 entitled to a freeze on an increase in the property tax
17 assessment pursuant to paragraph (2) shall remain exempt from a
18 property tax assessment increase provided that the total annual
19 income including social security of the surviving spouse does
20 not exceed seven thousand five hundred dollars ($7,500).
21 Section 2. This act shall take effect on January 1 of the
22 year following the date of final enactment.
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