THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY PASHINSKI, BRENNAN, V. BROWN, CALTAGIRONE, DALEY, FABRIZIO, FREEMAN, GEORGE, GERGELY, GOODMAN, GRELL, HARKINS, KORTZ, KOTIK, MIRABITO, MUNDY, SAMUELSON, SCHMOTZER, STABACK AND WHITE, OCTOBER 23, 2012

REFERRED TO COMMITTEE ON FINANCE, OCTOBER 23, 2012  

AN ACT

Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,

No.1), entitled "An act providing for taxation by school

districts, for the State funds formula, for tax relief in

first class cities, for school district choice and voter

participation, for other school district options and for a

task force on school cost reduction; making an appropriation;

prohibiting prior authorized taxation; providing for

installment payment of taxes; restricting the power of

certain school districts to levy, assess and collect taxes;

and making related repeals," further providing for

definitions and for school district tax notices.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 102 of the act of June 27, 2006 (1st

Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, is

amended by adding a definition to read:

Section 102.  Definitions.

The following words and phrases when used in this act shall

have the meanings given to them in this section unless the

context clearly indicates otherwise:

* * *

"Conspicuous."  With reference to a term, written, displayed

or presented in a manner that a reasonable person against which

the term is to operate should have noticed it. Conspicuous terms

shall include the following:

(1)  A heading in capitals:

(i)  greater in size than the surrounding text; and

(ii)  in contrasting type, font or color to the

surrounding text of lesser size.

(2)  Language in the body of a record or display:

(i)  in larger type than the surrounding text;

(ii)  in contrasting type or font to the surrounding

text of the same size;

(iii)  in black type against a solid yellow

background; and

(iv)  set off from surrounding text of the same size

by symbols or other marks that call attention to the

language.

* * *

Section 2.  Section 343 of the act is amended to read:

Section 343.  School district tax notices.

(a)  Tax notice.--A school district that implements homestead

and farmstead exclusions shall itemize the homestead and

farmstead exclusion on tax bills sent to homestead and farmstead

owners, indicating the original amount of tax liability, the

amount of the exclusion and the net amount of tax due after the

exclusion is applied. The tax bill shall be easily

understandable and include a notice pursuant to subsection (b).

(b)  Notice of [property tax relief] State Gaming Fund tax

rebate.--A school district that implements homestead and

farmstead exclusions shall include with the homestead or

farmstead owner's tax bill a notice that the tax bill includes a

homestead or farmstead exclusion in the amount identified under

subsection (a). The notice shall at a minimum be conspicuous and 

take the following form:

[NOTICE OF PROPERTY TAX RELIEF]

STATE GAMING FUND TAX REBATE

[Your enclosed tax bill includes a tax reduction for your

homestead and/or farmstead property. As an eligible homestead

and/or farmstead property owner, you have received tax relief

through a homestead and/or farmstead exclusion which has been

provided under the Pennsylvania Taxpayer Relief Act, a law

passed by the Pennsylvania General Assembly designed to

reduce your property taxes.] Your enclosed tax bill includes

a tax reduction of (amount of exclusion) for your property.

You received this tax relief through a homestead and/or

farmstead exclusion funded by the gaming industry and

provided under the Pennsylvania Taxpayer Relief Act, a law

passed by the Pennsylvania General Assembly designed to

reduce your property taxes. This reduction is separate from

any tax increase or additional tax reduction by your school

district.

Section 3.  The amendment of sections 102 and 343 of the act

shall apply to taxable years beginning after December 31, 2012.

Section 4.  This act shall take effect immediately.