PRINTER'S NO. 1104
No. 938 Session of 2007
INTRODUCED BY THOMAS, D. EVANS, BISHOP, PARKER, YOUNGBLOOD AND JOSEPHS, MARCH 29, 2007
REFERRED TO COMMITTEE ON URBAN AFFAIRS, MARCH 29, 2007
AN ACT 1 Amending the act of December 13, 1988 (P.L.1190, No.146), 2 entitled "An act establishing standards and qualifications by 3 which local tax authorities in counties of the first and 4 second class may make special real property tax relief 5 provisions," further providing for deferral or exemption 6 authority. 7 The General Assembly of the Commonwealth of Pennsylvania 8 hereby enacts as follows: 9 Section 1. Section 4 of the act of December 13, 1988 10 (P.L.1190, No.146), known as the First and Second Class County 11 Property Tax Relief Act, is amended by adding a subsection to 12 read: 13 Section 4. Deferral or exemption authority. 14 * * * 15 (b.1) First class school districts.--A school district of 16 the first class shall have the authority to determine its 17 participation in this program within its taxing jurisdiction. 18 * * * 19 Section 2. Section 5(c) of the act is amended to read:
1 Section 5. Conditions of deferral or exemption. 2 * * * 3 (c) Financial need or age.-- 4 (1) [Neither financial need nor age of the longtime 5 owner-occupant shall be a determinant of] Financial need or 6 age, or both, of the longtime owner-occupant may be used to 7 determine eligibility in a county of the first class. 8 (2) School districts and municipalities within a county 9 of the second class may determine whether financial need, 10 age, or both, of the longtime owner-occupant shall be used to 11 determine eligibility. 12 Section 3. This act shall take effect immediately. L11L53BIL/20070H0938B1104 - 2 -