PRINTER'S NO. 1221
No. 1035 Session of 1997
INTRODUCED BY KASUNIC, COSTA, MUSTO, WOZNIAK, STOUT, AFFLERBACH,
BELAN, O'PAKE, SCHWARTZ AND KITCHEN, JUNE 18, 1997
REFERRED TO FINANCE, JUNE 18, 1997
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. Section 204(d) of the act of May 22, 1933
15 (P.L.853, No.155), known as The General County Assessment Law,
16 amended November 26, 1982 (P.L.757, No.212), is amended to read:
17 Section 204. Exemptions from Taxation.--* * *
18 (d) Each county, city, borough, incorporated town, township
19 and school district may, by ordinance or resolution, exempt any
20 person whose total income from all sources is less than five
21 thousand dollars ($5,000), per annum from its per capita, or
22 similar head tax, occupation tax and occupational privilege tax
1 or any portion thereof, and may exempt any person sixty-five
2 years of age or older whose total income from all sources is
3 less than eight thousand dollars ($8,000) per annum from its per
4 capita or similar head tax. Each taxing authority may adopt
5 regulations for the processing of claims for the exemption.
6 Section 2. This act shall take effect in 60 days.
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