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.
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