THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY KASUNIC, FERLO, FONTANA, KITCHEN, LOGAN, O'PAKE, ORIE, STOUT AND WASHINGTON, MARCH 2, 2009

REFERRED TO FINANCE, MARCH 2, 2009  

AN ACT

Amending the act of May 21, 1943 (P.L.571, No.254), entitled, as

amended, "An act relating to assessment for taxation in

counties of the fourth, fifth, sixth, seventh and eighth

classes; designating the subjects, property and persons

subject to and exempt from taxation for county, borough,

town, township, school, except in cities and county

institution district purposes; and providing for and

regulating the assessment and valuation thereof for such

purposes; creating in each such county a board for the

assessment and revision of taxes; defining the powers and

duties of such boards; providing for the acceptance of this

act by cities; regulating the office of ward, borough, town

and township assessors; abolishing the office of assistant

triennial assessor in townships of the first class; providing

for the appointment of a chief assessor, assistant assessors

and other employes; providing for their compensation payable

by such counties; prescribing certain duties of and certain

fees to be collected by the recorder of deeds and municipal

officers who issue building permits; imposing duties on

taxables making improvements on land and grantees of land;

prescribing penalties; and eliminating the triennial

assessment," further providing for exemptions from taxation.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 202(d) of the act of May 21, 1943 (P.L.

571, No.254), known as The Fourth to Eighth Class County

Assessment Law, amended November 26, 1982 (P.L.756, No.211), is

amended to read:

Section 202.  Exemptions from Taxation.--* * *

(d)  Each county, city, borough, incorporated town, township

and school district may, by ordinance or resolution, exempt any

person whose total income from all sources is less than [five

thousand dollars ($5,000)] twelve thousand ($12,000), per annum

from its per capita or similar head tax, occupation tax and

occupational privilege tax, or any portion thereof and may

exempt any person sixty-five years of age or older whose total

income from all sources is less than twelve thousand five

hundred dollars ($12,500) per annum from its per capita or

similar head tax. Each taxing authority may adopt regulations

for the processing of claims for the exemption.

Section 2.  This act shall take effect in 60 days.