PRINTER'S NO. 3426
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2787
Session of
2022
INTRODUCED BY HEFFLEY, R. MACKENZIE, HENNESSEY, GUENST, MENTZER,
HILL-EVANS, ZIMMERMAN, JOZWIAK, HERSHEY, COX, ARMANINI AND
CIRESI, AUGUST 30, 2022
REFERRED TO COMMITTEE ON FINANCE, AUGUST 30, 2022
AN ACT
Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
No.1), entitled "An act providing for taxation by school
districts, for the State funds formula, for tax relief in
first class cities, for school district choice and voter
participation, for other school district options and for a
task force on school cost reduction; making an appropriation;
prohibiting prior authorized taxation; providing for
installment payment of taxes; restricting the power of
certain school districts to levy, assess and collect taxes;
and making related repeals," providing for additional
homestead exclusion allocation; and making an appropriation.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of June 27, 2006 (1st Sp.Sess., P.L.1873,
No.1), known as the Taxpayer Relief Act, is amended by adding a
chapter to read:
CHAPTER 11
ADDITIONAL HOMESTEAD EXCLUSION ALLOCATION
Section 1101. Scope of chapter.
This chapter relates to an additional homestead exclusion
allocation.
Section 1102. Definitions.
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The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Farmstead property." As defined in 53 Pa.C.S. § 8582
(relating to definitions) .
"Homestead property." As defined in 53 Pa.C.S. § 8401
(relating to definitions).
Section 1103. Additional property tax reduction allocation.
(a) Allocation.--Notwithstanding any other provision of law,
from Federal funds received by the Commonwealth from the
American Rescue Plan Act of 2021 (Public Law 117-2, 135 Stat.
4), a school district shall receive an allocation equal to t he
total number of farmstead properties plus the total number of
homestead properties in the school district multiplied by $500.
(b) Uses.--A school district shall use the allocation under
subsection (a) to provide an additional exclusion equal to $500
per farmstead property and homestead property in the school
district.
Section 1104. Appropriation.
The sum of $1,332,440,000 of Federal funds in the COVID-19
Response Restricted Account from the American Rescue Plan Act of
2021 (Public Law 117-2, 135 Stat. 4) is appropriated to the
Department of Education for the purpose of making allocations
under section 1103.
Section 2. This act shall take effect in 60 days.
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