PRINTER'S NO. 586
No. 542 Session of 1977
INTRODUCED BY HOEFFEL, MARCH 7, 1977
REFERRED TO COMMITTEE ON FINANCE, MARCH 7, 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," further providing for exemptions from
11 taxation.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The last paragraph of section 204, act of May 22,
15 1933 (P.L.583, No.155), known as "The General County Assessment
16 Law," added July 9, 1971 (P.L.211, No.36), is amended and a
17 subsection is added to read:
18 Section 204. Exemptions from Taxation.--* * *
19 (d) Each county, city, borough, incorporated town, township
20 and school district may, by ordinance or resolution, exempt any
21 person whose total income from all sources is less than two
22 thousand dollars ($2,000), per annum from its per capita, or
23 similar head tax, occupation tax and occupational privilege tax
1 or any portion thereof. Each taxing authority may adopt
2 regulations for the processing of claims for the exemption.
3 (e) Each county, city, borough, incorporated town, township
4 and school district may, by ordinance or resolution, exempt from
5 taxation all classrooms, parsonages, playgrounds, parking lots
6 and other property reasonably related to the normal and regular
7 functions and activities of churches, meeting-houses or other
8 actual places of regularly stated religious worship.
9 Section 2. This act shall take effect immediately.
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