PRINTER'S NO. 839
No. 755 Session of 2001
INTRODUCED BY BARD, GODSHALL, MACKERETH, BUNT, ARMSTRONG,
BELFANTI, CIVERA, L. I. COHEN, CORRIGAN, COSTA, COY, DALLY,
DeLUCA, FLICK, FREEMAN, GEIST, GRUCELA, HARHAI, HENNESSEY,
HERMAN, LaGROTTA, LAUGHLIN, McCALL, McILHINNEY, MELIO,
MICOZZIE, ORIE, PISTELLA, RAYMOND, READSHAW, ROBERTS, RUBLEY,
SAINATO, SATHER, SCHRODER, SHANER, SOLOBAY, STEELMAN,
E. Z. TAYLOR, THOMAS, WILT, WOJNAROSKI, YOUNGBLOOD AND
YUDICHAK, FEBRUARY 14, 2001
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 14, 2001
AN ACT
1 Providing for a homestead exclusion for older Pennsylvanians.
2 The General Assembly of the Commonwealth of Pennsylvania
3 hereby enacts as follows:
4 Section 1. Short title.
5 This act shall be known and may be cited as the Older
6 Pennsylvanians Homestead Exclusion Act.
7 Section 2. Definitions.
8 The following words and phrases when used in this act shall
9 have the meanings given to them in this section unless the
10 context clearly indicates otherwise:
11 "Claimant." A person who files a claim for a homestead
12 exclusion as provided by this act and who is:
13 (1) qualified for a property tax or rent rebate under
14 the act of March 11, 1971 (P.L.104, No.3), known as the
1 Senior Citizens Rebate and Assistance Act;
2 (2) one of the following:
3 (i) 65 years of age or older; or
4 (ii) a widow or widower 50 years of age or older.
5 "Homestead." As defined in 53 Pa.C.S. § 8401 (relating to
6 definitions).
7 "School district." A school district of the first class A,
8 second class, third class or fourth class, including any
9 independent school district.
10 Section 3. Homestead exclusion.
11 (a) Exclusion.--A school district may exclude from real
12 property taxation an amount not exceeding 25% of the assessed
13 value of a claimant's homestead.
14 (b) Administration and limitations.--
15 (1) A married claimant shall have the same homestead as
16 the claimant's spouse unless the claimant and the claimant's
17 spouse lived apart for the 12 months preceding the
18 application for a homestead exclusion or are separated
19 pursuant to a written separation agreement.
20 (2) The exclusion provided under this act is separate
21 from any exclusion granted under 53 Pa.C.S. § 8583 (relating
22 to exclusion for homestead property).
23 (3) The total dollar amount of the homestead exclusion
24 provided under this act and under 53 Pa.C.S. § 8583 shall not
25 exceed the assessed value of the homestead with respect to
26 any school district offering an exclusion under this act and
27 under Pa.C.S. § 8583.
28 Section 4. Claim for homestead exclusion.
29 (a) Filing.--A claim for a homestead exclusion under this
30 act shall be filed with the school district at least 90 days
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1 prior to the beginning of the fiscal year for which the claim is
2 made on a form prescribed by the school district.
3 (b) Proof.--Each claim shall include reasonable proof of the
4 age and marital status of the claimant, the size and nature of
5 the property claimed as a homestead and such other reasonable
6 information the school district shall require in order to
7 determine the correctness of the claim.
8 Section 5. Effective date.
9 This act shall take effect in 180 days.
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