PRINTER'S NO. 2443
No. 1955 Session of 1999
INTRODUCED BY BARD, SAYLOR, TIGUE, GODSHALL, BUNT, SCHRODER, RUBLEY, ARGALL, ARMSTRONG, CAWLEY, COLAFELLA, CURRY, DALEY, DeLUCA, FAIRCHILD, FORCIER, GIGLIOTTI, HARHAI, HENNESSEY, JAMES, JOSEPHS, LAUGHLIN, LEH, McCALL, ORIE, PLATTS, RAYMOND, READSHAW, SAINATO, SCHULER, S. H. SMITH, STERN, E. Z. TAYLOR AND WILT, OCTOBER 12, 1999
REFERRED TO COMMITTEE ON EDUCATION, OCTOBER 12, 1999
AN ACT 1 Providing for a homestead exclusion for older Pennsylvanians and 2 for powers and duties of the Department of Education. 3 The General Assembly of the Commonwealth of Pennsylvania 4 hereby enacts as follows: 5 Section 1. Short title. 6 This act shall be known and may be cited as the Older 7 Pennsylvanians Homestead Exclusion Act. 8 Section 2. Definitions. 9 The following words and phrases when used in this act shall 10 have the meanings given to them in this section unless the 11 context clearly indicates otherwise: 12 "Claimant." A person who files a claim for a homestead 13 exclusion as provided by this act and who is: 14 (1) qualified for a property tax or rent rebate under 15 the act of March 11, 1971 (P.L.104, No.3), known as the 16 Senior Citizens Rebate and Assistance Act;
1 (2) one of the following: 2 (i) 65 years of age or older; or 3 (ii) a widow or widower 50 years of age or older. 4 "Department." The Department of Education of the 5 Commonwealth. 6 "Fund." The Homestead Exclusion Reimbursement Fund 7 established under section 6. 8 "Homestead." As defined in 53 Pa.C.S. § 8401 (relating to 9 definitions). 10 "School district." A school district of the first class A, 11 second class, third class or fourth class, including any 12 independent school district. 13 Section 3. Homestead exclusion. 14 (a) Exclusion.--A school district may exclude from real 15 property taxation an amount not exceeding 25% of the assessed 16 value of a claimant's homestead. 17 (b) Administration and limitations.-- 18 (1) A married claimant shall have the same homestead as 19 the claimant's spouse unless the claimant and the claimant's 20 spouse lived apart for the 12 months preceding the 21 application for a homestead exclusion or are separated 22 pursuant to a written separation agreement. 23 (2) The exclusion provided under this act is separate 24 from any exclusion granted under 53 Pa.C.S. § 8583 (relating 25 to exclusion for homestead property). 26 (3) The total dollar amount of the homestead exclusion 27 provided under this act and under 53 Pa.C.S. § 8583 shall not 28 exceed the assessed value of the homestead with respect to 29 any school district offering an exclusion under this act and 30 under Pa.C.S. § 8583. 19990H1955B2443 - 2 -
1 Section 4. Claim for homestead exclusion. 2 (a) Filing.--A claim for a homestead exclusion under this 3 act shall be filed with the school district at least 90 days 4 prior to the beginning of the fiscal year for which the claim is 5 made on a form prescribed by the school district. 6 (b) Proof.--Each claim shall include reasonable proof of the 7 age and marital status of the claimant, the size and nature of 8 the property claimed as a homestead and such other reasonable 9 information the school district shall require in order to 10 determine the correctness of the claim. 11 Section 5. Reimbursement of school districts. 12 (a) General rule.--On or before the first day of February, 13 each school district shall submit to the department a request 14 for reimbursement for homestead exclusions authorized under this 15 act for the school district's fiscal year ending in the calendar 16 year in which the request is made. The request for reimbursement 17 shall be in the form and shall contain the information required 18 by the department. 19 (b) Failure to file.--If a school district shall fail to 20 file the report required by subsection (a) by the date 21 prescribed or within any extension granted by the department, 22 that school district shall forfeit its right to reimbursement of 23 homestead exclusions granted under this act. 24 (c) Distribution.--On or after July 1, the department shall 25 distribute to each school district the amount requested by the 26 school district and approved by the department under this 27 section. 28 (d) Requisitions.--For the purpose of making payment, the 29 department shall make requisition in the manner prescribed by 30 the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal 19990H1955B2443 - 3 -
1 Code. 2 Section 6. Funding of reimbursements to school districts. 3 (a) General rule.--School districts shall be reimbursed for 4 homestead exclusions provided under this act from moneys 5 received by the Commonwealth. 6 (b) Deposit of moneys.--There is hereby established a 7 special fund to be known as the Homestead Exclusion 8 Reimbursement Fund. An amount equal to the estimates of 9 expenditures approved by the Governor under subsection (d) shall 10 be transferred annually into the fund by the Secretary of the 11 Budget. 12 (c) Appropriation.--All moneys in the fund are hereby 13 appropriated to the department subject to annual approval by the 14 Governor and may be expended only for the purposes authorized in 15 this act. 16 (d) Expenditures from account.--The department shall 17 annually submit to the Governor, for approval or disapproval, 18 estimates of the amount of moneys to be expended from the fund. 19 The State Treasurer shall not honor any requisition for 20 expenditure of any moneys in excess of the amount approved by 21 the Governor. 22 (e) Interest earnings.--All interest earnings attributable 23 to moneys in the Homestead Exclusion Reimbursement Fund shall be 24 deposited in the fund. 25 Section 7. Powers and duties of department. 26 The Department of Education shall implement and administer 27 this act. The department shall promulgate regulations necessary 28 to implement this act. 29 Section 8. Effective date. 30 This act shall take effect January 1, 2000, or in 90 days, 19990H1955B2443 - 4 -
1 whichever is later. I24L72SFL/19990H1955B2443 - 5 -