PRINTER'S NO. 4238
No. 3056 Session of 1992
INTRODUCED BY ULIANA, ARMSTRONG, DENT, TIGUE, GERLACH, HALUSKA,
SERAFINI, FARMER, TRELLO, CESSAR, E. Z. TAYLOR, CIVERA,
LAUGHLIN, TOMLINSON AND FLICK, NOVEMBER 18, 1992
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, NOVEMBER 18, 1992
AN ACT
1 Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
2 act relating to taxation; designating the subjects, property
3 and persons subject to and exempt from taxation for all local
4 purposes; providing for and regulating the assessment and
5 valuation of persons, property and subjects of taxation for
6 county purposes, and for the use of those municipal and
7 quasi-municipal corporations which levy their taxes on county
8 assessments and valuations; amending, revising and
9 consolidating the law relating thereto; and repealing
10 existing laws," further providing for tax exemptions; and
11 making repeals.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204(d) of the act of May 22, 1933
15 (P.L.853, No.155), known as The General County Assessment Law,
16 amended November 26, 1982 (P.L.757, No.212), is amended to read:
17 Section 204. Exemptions from Taxation.--* * *
18 (d) Each county, city, borough, incorporated town, township
19 and school district shall, by ordinance or resolution, exempt
20 any person whose total income from all sources is less than
21 eight thousand dollars ($8,000) per annum from its per capita or
22 similar head tax or any portion thereof. Each county, city,
1 borough, incorporated town, township and school district may, by
2 ordinance or resolution, exempt any person whose total income
3 from all sources is eight thousand dollars ($8,000) or more per
4 annum from its per capita or similar head tax or any portion
5 thereof. Each county, city, borough, incorporated town, township
6 and school district may, by ordinance or resolution, exempt any
7 person whose total income from all sources is less than five
8 thousand dollars ($5,000)[,] per annum from its [per capita, or
9 similar head tax,] occupation tax and occupational privilege tax
10 or any portion thereof. Each taxing authority may adopt
11 regulations for the processing of claims for the exemption.
12 Section 2. All acts and parts of acts are repealed insofar
13 as they are inconsistent with this act.
14 Section 3. The amendment of section 204(d) of the act shall
15 apply to the tax year beginning after the effective date of this
16 act and to tax years thereafter.
17 Section 4. This act shall take effect in 60 days.
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