PRINTER'S NO. 1550
No. 1320 Session of 1977
INTRODUCED BY KERNICK, COWELL, GILLETTE, NOVAK, ABRAHAM,
MISCEVICH, TRELLO, MRKONIC, FLAHERTY AND CAPUTO,
JUNE 14, 1977
REFERRED TO COMMITTEE ON FINANCE, JUNE 14, 1977
AN ACT
1 Amending the act of May 29, 1931 (P.L.280, No.132), entitled "An
2 act relating to delinquent taxes on seated lands, and
3 prescribing interest charges on nonpayment thereof; requiring
4 the receivers and collectors of county, city, borough, town,
5 township, school district and poor district taxes to make a
6 return to the county commissioners of such unpaid taxes, and
7 providing for the lien thereof; authorizing the county
8 treasurers to collect such taxes, and to sell seated lands at
9 public sale for taxes heretofore or hereafter returned as
10 unpaid; and authorizing the county commissioners to purchase
11 such lands and resell the same under certain circumstances,"
12 postponing the sale of real estate of certain persons for tax
13 delinquencies.
14 The General Assembly of the Commonwealth of Pennsylvania
15 hereby enacts as follows:
16 Section 1. The act of May 29, 1931 (P.L.280, No.132),
17 referred to as the Local Delinquent Tax Return Law, is amended
18 by adding a section to read:
19 Section 8.1. (a) A residential property owned by any of the
20 following persons for at least three years before the effective
21 date of this act shall not be exposed to sale whenever they
22 qualify for this treatment by filing an affidavit with the
23 treasurer on a form prepared and supplied by the county, stating
1 under oath:
2 (1) That such person is the owner of record.
3 (2) That the property is used as his or her residence.
4 (3) The address of the property, the municipality in which
5 it is located, its lot and block and its present assessed
6 valuation.
7 (4) That such person is sixty-five years of age or older, or
8 if the property is owned by a husband and wife, that the
9 principal wage earner is sixty-five years of age or older, or if
10 a widow, that she is fifty-five years of age or older.
11 (5) That the income of the owner or owners from whatever
12 source derived, including but not limited to salaries, wages,
13 bonuses, commissions, income from self-employment, alimony,
14 support money, cash public assistance and relief, the gross
15 amount of any pensions or annuities including railroad
16 retirement benefits, all benefits received under the Federal
17 Social Security Act (except medicare benefits), all benefits
18 received under State unemployment insurance laws and veterans'
19 disability payments, all interest received from the Federal or
20 any state government, or any instrumentality or political
21 subdivision thereof, realized capital gains, rentals, workmen's
22 compensation and the gross amount of loss of the insurance
23 benefits, life insurance benefits and proceeds (except the first
24 five thousand dollars of the total of death benefit payments),
25 and gifts of cash or property (other than transfers by gift
26 between members of a household) in excess of total value of
27 three hundred dollars, but not including surplus food or other
28 relief in kind supplied by a governmental agency or property tax
29 assistance was ten thousand dollars or less in the calendar year
30 in which the tax was levied.
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1 (6) That the property in question is not rental property and
2 is not used in whole or in part for commercial purposes.
3 (b) Whenever the property subject to subsection (a) is sold
4 voluntarily or the owner dies the tax delinquency shall be
5 liquidated within three months thereafter or the property shall
6 again be exposed to sale to pay it.
7 Section 2. This act shall take effect immediately.
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