H0788B0737A00827 MSP:JMT 06/06/23 #90 A00827
AMENDMENTS TO HOUSE BILL NO. 788
Sponsor: REPRESENTATIVE HEFFLEY
Printer's No. 737
Amend Bill, page 1, line 5, by inserting after "for" where it
occurs the first time
title, for
Amend Bill, page 1, line 5, by inserting after "title,"
for declaration of policy and legislative intent,
Amend Bill, page 1, line 6, by inserting after "authority"
, for conditions of deferral or exemption
Amend Bill, page 1, lines 10 through 12, by striking out all
of said lines and inserting
Section 1. The title and sections 1 and 2 of the act of
December 13, 1988 (P.L.1190, No.146), known as the First and
Second Class County Property Tax Relief Act, are amended to
read:
AN ACT
Establishing standards and qualifications by which local tax
authorities [in counties of the first and second class] may
make special real property tax relief provisions.
Amend Bill, page 1, by inserting between lines 16 and 17
Section 2. Declaration of policy and legislative intent.
In recognition of the severe economic circumstances of
certain longtime owner-occupants of residences who are faced
with rising living costs and constantly increasing tax burdens
in areas where real property values have risen markedly as a
consequence of the renovation of other deteriorating residences
or the construction of new residences, the General Assembly,
pursuant to section 2(b)(v) of Article VIII of the Constitution
of Pennsylvania, considers it to be a matter of sound public
policy for [counties of the first and second class] local taxing
authorities to adopt uniform special real property tax relief
provisions in order to allow longtime owner-occupants of
residences to remain in peaceful possession of their homes.
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Amend Bill, page 2, by inserting between lines 3 and 4
"Local taxing authority." A county, city, borough,
incorporated town, township or school district which levies a
tax on real property.
Amend Bill, page 2, line 6, by striking out "municipality"
and inserting
local taxing authority
Amend Bill, page 2, line 11, by striking out "municipality"
and inserting
local taxing authority
Amend Bill, page 2, lines 16 through 19, by striking out all
of said lines
Amend Bill, page 2, line 21, by striking out all of said line
and inserting
Section 3. Sections 4, 5 and 6 of the act are amended to
read:
Amend Bill, page 2, line 24, by striking out "municipality"
and inserting
local taxing authority
Amend Bill, page 3, line 7, by striking out "municipality"
and inserting
local taxing authority
Amend Bill, page 3, line 14, by inserting a bracket before
"(c)"
Amend Bill, page 3, line 16, by striking out "(1)"
Amend Bill, page 3, line 19, by inserting a bracket after
"jurisdiction."
Amend Bill, page 3, lines 20 through 23, by striking out all
of said lines
Amend Bill, page 3, line 25, by striking out "municipality"
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and inserting
local taxing authority
Amend Bill, page 3, by inserting between lines 27 and 28
Section 5. Conditions of deferral or exemption.
(a) General rule.--Any deferral or exemption of payment of
an increase in real property taxes granted pursuant to this act
shall be limited to real property which meets all of the
following conditions:
(1) The property is owned and occupied by a longtime
owner-occupant.
(2) The property is the principal residence and domicile
of the longtime owner-occupant.
(b) Penalties and interest.--No penalties and interest shall
accrue on the portion of the deferral pursuant to this act.
[(b.1) Counties of the first class.--Upon the determination
by the governing body of a county of the first class to provide
relief authorized by this act, such relief shall apply to real
property taxes owed either to a city or school district of the
first class.]
(c) Financial need or age.--
(1) Upon the determination by the governing body of a
county of the first class to provide relief authorized by
this act:
(i) For tax years 2014 through 2023, the governing
body shall use financial need or age, or both, of the
longtime owner-occupant to determine eligibility.
[(ii) Beginning with tax year 2024, the governing
body may use financial need or age, or both, of the
longtime owner-occupant to determine eligibility.]
(2) [School districts and municipalities within a county
of the second class] Except as provided under paragraph (1),
a political subdivision may determine whether financial need,
age, or both, of the longtime owner-occupant shall be used to
determine eligibility.
Amend Bill, page 3, line 30, by striking out "municipality"
and inserting
local taxing authority
Amend Bill, page 4, line 4, by striking out all of said line
and inserting
Section 4. The Secretary of the Commonwealth shall transmit
notice to the Legislative Reference Bureau for publication in
the next available issue of the Pennsylvania Bulletin that a
constitutional amendment to section 2(b)(v) of Article VIII of
the Constitution of Pennsylvania has been approved to authorize
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the General Assembly to, by law, establish standards and
qualifications by which all local taxing authorities may make
uniform special real property tax provisions applicable to
taxpayers who are longtime owner-occupants as shall be defined
by the General Assembly of residences in areas where real
property values have risen markedly as a consequence of the
refurbishing or renovating of other deteriorating residences or
the construction of new residences.
Section 5. This act shall take effect as follows:
(1) This section and section 4 of this act shall take
effect immediately.
(2) The remainder of this act shall take effect upon
publication of the notice under section 4.
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