PRINTER'S NO. 3134

THE GENERAL ASSEMBLY OF PENNSYLVANIA


HOUSE BILL

No. 2495 Session of 1994


        INTRODUCED BY GAMBLE, LAUGHLIN, ROBINSON, MAYERNIK, CESSAR,
           GIGLIOTTI, ITKIN, MARKOSEK, FAJT, VAN HORNE, LEVDANSKY,
           KAISER AND COWELL, JANUARY 31, 1994

        REFERRED TO COMMITTEE ON APPROPRIATIONS, JANUARY 31, 1994

                                     AN ACT

     1  Amending the act of December 13, 1988 (P.L.1190, No.146),
     2     entitled "An act establishing standards and qualifications by
     3     which local tax authorities in counties of the first and
     4     second class may make special real property tax relief
     5     provisions," further providing for deferral or exemption
     6     authority and for conditions of deferral or exemption; and
     7     providing for applications for relief.

     8     The General Assembly of the Commonwealth of Pennsylvania
     9  hereby enacts as follows:
    10     Section 1.  Sections 4 and 5(c) of the act of December 13,
    11  1988 (P.L.1190, No.146), known as the First and Second Class
    12  County Property Tax Relief Act, are amended to read:
    13  Section 4.  Deferral or exemption authority.
    14     (a)  Adoption of uniform provisions.--The governing body of a
    15  county of the first and second class shall have the power to
    16  provide, by ordinance or resolution, for uniform special real
    17  property tax provisions granting longtime owner-occupants a
    18  deferral or exemption or combination thereof, in the payment of
    19  that portion of an increase of real property taxes which is due
    20  to an increase in the market value of the real property as a

     1  consequence of the refurbishing or renovating of other
     2  residences or the construction of new residences in long-
     3  established residential areas or areas of deteriorated, vacant
     4  or abandoned homes and properties.
     5     (b)  Designation of areas.--The governing body of a county of
     6  the first and second class is authorized to enact ordinances or
     7  resolutions which provide for the designation of areas eligible
     8  for the special real property tax provisions pursuant to this
     9  act. Before enacting an ordinance or resolution which proposes
    10  designating such an area, the governing body shall conduct a
    11  public hearing on the proposed ordinance or resolution.
    12     (c)  Second class county school districts and
    13  municipalities.--School districts and municipalities within
    14  second class counties shall not have the authority to determine
    15  their participation in this program within their taxing
    16  jurisdiction. Ordinances or resolutions adopted under
    17  subsections (a) and (b) shall be applicable to school districts
    18  and municipalities within second class counties.
    19  Section 5.  Conditions of deferral or exemption.
    20     * * *
    21     [(c)  Financial need or age.--
    22         (1)  Neither financial need nor age of the longtime
    23     owner-occupant shall be a determinant of eligibility in a
    24     county of the first class.
    25         (2)  School districts and municipalities within a county
    26     of the second class may determine whether financial need,
    27     age, or both, of the longtime owner-occupant shall be used to
    28     determine eligibility.]
    29     (c)  Financial need or age.--Neither financial need nor age
    30  of the longtime owner-occupant shall be a determinant of
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     1  eligibility in a county of the first class.
     2     Section 2.  The act is amended by adding a section to read:
     3  Section 5.1.  Single application.
     4     A longtime owner-occupant who seeks relief under this act
     5  shall file a single application with a county of the first or
     6  second class. If the application is approved by the county, all
     7  municipalities and school districts within the county shall be
     8  bound by the terms of the approved application.
     9     Section 3.  This act shall take effect in 60 days.














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