This subchapter relates to senior citizen tax sale deferral.
§ 8592. Definitions.
The following words and phrases when used in this subchapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Claimant." An individual who is a senior citizen and whose
household income does not exceed the limit provided for in
section 8595 (relating to income eligibility).
"Farmstead property." As defined in section 8582 (relating
to definitions).
"Homestead property." As defined in section 8401 (relating
to definitions).
"Household income." All income as defined in section 1303 of
the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known
as the Taxpayer Relief Act, received by a claimant and the
claimant's spouse during a calendar year for which tax sale
deferral is claimed.
"Senior citizen." An individual who is at least 65 years of
age and has been a resident of this Commonwealth for a period of
at least five continuous years.
"Tax sale immunity." The right of a claimant to a deferral,
in accordance with this subchapter, from the procedure by which
a sheriff is authorized to conduct a sale of the claimant's
homestead property or farmstead property as a result of failure
to pay real property taxes on the property.
§ 8593. When tax sales to be deferred.
A political subdivision may not commence or continue tax sale
proceedings for unpaid real property taxes on homestead property
or farmstead property of a claimant and may not assess
additional penalties, fees, fines or penalties on the unpaid
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