THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY SANTARSIERO, BELFANTI, BEYER, BOYLE, BRADFORD, BRENNAN, BRIGGS, BROWN, CALTAGIRONE, D. COSTA, DeLUCA, DONATUCCI, GABLER, GEORGE, GIBBONS, GODSHALL, GOODMAN, GROVE, GRUCELA, HARHAI, HARHART, HORNAMAN, HOUGHTON, W. KELLER, KORTZ, KOTIK, KULA, LENTZ, LONGIETTI, MAHONEY, McGEEHAN, MELIO, MENSCH, MURPHY, MURT, O'NEILL, PALLONE, PETRARCA, QUINN, READSHAW, REICHLEY, ROCK, SCAVELLO, SEIP, SIPTROTH, SOLOBAY, SWANGER, THOMAS, VEREB, VULAKOVICH, WALKO, WHITE AND YOUNGBLOOD, JULY 8, 2009

REFERRED TO COMMITTEE ON VETERANS AFFAIRS AND EMERGENCY PREPAREDNESS, JULY 8, 2009  

AN ACT

Amending Title 51 (Military Affairs) of the Pennsylvania

Consolidated Statutes, further providing for duty of board.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 8903 of Title 51 of the Pennsylvania

Consolidated Statutes is amended to read:

§ 8903.  Duty of board.

(a)  Grant of tax exemption.--When the conditions specified

in section 8902 (relating to exemption) are determined to exist

by the board for the assessment and revision of taxes, or by a

similar board for the assessment of taxes, and upon the receipt

by that board of a certification of need for the tax exemption

from the commission, the board shall grant the tax exemption

prescribed by section 8902. Notification of the granting of the

tax exemption by the board shall be forwarded to the person who

has received the exemption from the payment of real estate taxes

and to the tax-levying bodies and tax collectors of all

political subdivisions imposing taxes upon the dwelling of the

person granted the exemption from payment of real estate taxes.

(b)  Suspension of taxes pending certification.--A person who

requests the exemption from the payment of real estate taxes

shall have the real estate taxes suspended upon filing of that

request until the commission notifies the board of the person's

certification of need for the tax exemption. Notification of the

suspension of the person's real estate taxes by the board shall

be forwarded to the person who is seeking the exemption from the

payment of real estate taxes and to the tax-levying bodies and

tax collectors of all political subdivisions imposing taxes upon

the dwelling of the person granted the suspension from real

estate taxes pending the commission's certification. If the

commission does not certify the need of a person seeking an

exemption from the payment of real estate taxes, then that

person shall make payment of any taxes that were due to any tax-

levying body or tax collector during the period of suspension.

No interest or penalty shall accrue on the suspended taxes.

Section 2.  This act shall take effect in 60 days.