1Amending the act of July 28, 1953 (P.L.723, No.230), entitled, 
2as amended, "An act relating to counties of the second class 
3and second class A; amending, revising, consolidating and 
4changing the laws relating thereto," further providing for 
5tax relief and use of disbursements.

6The General Assembly of the Commonwealth of Pennsylvania
7hereby enacts as follows:

8Section 1. Section 3171-B of the act of July 28, 1953 
9(P.L.723, No.230), known as the Second Class County Code, 
10amended November 30, 2004 (P.L.1439, No.186), is amended to 
11read:

12Section 3171-B. Tax Relief and Use of Disbursements.--(a)
13(1) The county and the city shall utilize the disbursements
14received from the State Treasurer under section 3157-B(b) in the
15first full calendar year in which the disbursements are received
16for the reduction of local taxes.

17(2) Effective January 1 of the first full calendar year in
18which disbursements are received pursuant to section 3157-B(b),
19the county and the city shall repeal any tax imposed upon

1personal property.

2(3) Effective January 1 of the first full calendar year in
3which disbursements are received pursuant to section 3157-B(b),
4the city shall reduce to an amount not to exceed five per centum
5(5%) the tax on admissions to places of amusement, athletic
6events and the like and on motion picture theaters.

7(3.1) Notwithstanding the provisions of any other act, the 
8city shall use two-thirds of the nonresident sports facility 
9usage fee collected pursuant to the act of December 31, 1965 
10(P.L.1257, No.511), known as "The Local Tax Enabling Act," to 
11reduce the amount of tax on admissions to places of amusement 
12that are involved with performing arts for which the net 
13proceeds therefrom inure to the benefit of an institution of 
14purely public charity. In reducing the rate of the tax pursuant 
15to this provision, the city shall not establish a rate that 
16exceeds two and one-half per centum (2.5%). If the city cannot 
17impose and collect a nonresident sports facility usage fee 
18pursuant to "The Local Tax Enabling Act," the city shall not 
19establish a rate that exceeds five per centum (5%).

20(4) The county and the city shall utilize all or a portion
21of revenues remaining from disbursements received pursuant to
22section 3157-B(b) after reducing taxes as provided by clauses
23(1) and (2) for the implementation of one of the following:

24(i) programs under the act of December 13, 1988 (P.L.1190, 
25No.146), known as the "First and Second Class County Property 
26Tax Relief Act";

27(ii) a program for property tax rebate or rent rebate in 
28lieu of property taxes modeled by the county or city after [the 
29act of March 11, 1971 (P.L.104, No.3), known as the "Senior 
30Citizens Rebate and Assistance Act,"] Chapter 13 of the act of 

1June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the 
2"Taxpayer Relief Act," for longtime owner-occupants of personal 
3residences. Property eligible for tax relief under this clause 
4shall be limited to a primary personal residence owned by a 
5single person age 62 or older or by married persons if either 
6spouse is 62 years of age or older. Tax relief provided pursuant 
7to this clause shall be limited to persons whose income as 
8defined under [the act of March 11, 1971 (P.L.104, No.3), known 
9as the "Senior Citizens Rebate and Assistance Act,"] Chapter 13 
10of the "Taxpayer Relief Act" does not exceed twenty-five 
11thousand dollars ($25,000); or

12(iii) a program for property tax rebate or rent rebate in
13lieu of property taxes modeled by the county or city after the
14["Senior Citizens Rebate and Assistance Act"] "Taxpayer Relief 
15Act" for longtime owner-occupants of personal residences.
16Property eligible for tax relief under this clause shall be
17limited to a primary personal residence owned by a single person
18age 60 or older or by married persons if either spouse is 60
19years of age or older. Tax relief provided pursuant to this
20clause shall be limited to persons whose income as defined under
21the ["Senior Citizens Rebate and Assistance Act"] "Taxpayer 
22Relief Act" does not exceed thirty thousand dollars ($30,000).

23For purposes of this clause, "longtime owner-occupant" shall 
24mean:

25(A) any person who for at least ten continuous years has
26owned and has occupied a dwelling place within the county as a
27principal residence and domicile, or any person who for at least
28five years has owned and occupied a dwelling within the county
29as a principal residence and domicile if that person received
30assistance in the acquisition of the property as part of a

1government or nonprofit housing program; or

2 (B) any person who has owned and occupied a dwelling place
3within the county as a principal residence and domicile for a
4period of 20 continuous years but after that time moved and was
5not an owner of the dwelling place that was a principal domicile
6but who currently owns and occupies a dwelling place within the
7county as a principal domicile for a period of not less than two
8years.

9(5) The county may establish installment payment programs
10for payment of the property taxes by taxpayers who participate
11in county programs for real property tax relief pursuant to
12clause (4).

13(b) (1) Municipalities other than the county and the city
14shall utilize at least two-thirds of the disbursements received
15under section 3157-B(b) for the reduction of local taxes.

16(2) Municipalities other than the county and the city shall
17utilize all or a portion of disbursements received for the
18purpose of reducing local taxes for the implementation of
19programs for real property tax relief. Such programs may consist
20of a program as provided by subsection (a)(4), a program for
21property tax rebate or rent rebate in lieu of property taxes
22modeled after [the "Senior Citizens Rebate and Assistance Act,"]
23Chapter 13 of the "Taxpayer Relief Act," a reduction in the
24millage rate across all properties or a combination of the
25foregoing.

26(3) Municipalities in counties of the second class, other
27than the county and the city, which do not impose a tax upon
28personal property on the effective date of this amendatory act
29are prohibited from imposing such a tax thereafter.

30(c) No municipality or city may use disbursements received

1for the purpose of securing the bonds of a municipal authority
2or may allow disbursements received to be controlled or
3distributed by an entity other than the governing body of the
4municipality.

5Section 2. This act shall take effect immediately.