1Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
2No.1), entitled "An act providing for taxation by school
3districts, for the State funds formula, for tax relief in
4first class cities, for school district choice and voter
5participation, for other school district options and for a
6task force on school cost reduction; making an appropriation;
7prohibiting prior authorized taxation; providing for
8installment payment of taxes; restricting the power of
9certain school districts to levy, assess and collect taxes;
10and making related repeals," further providing for
11definitions and for school district tax notices.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. Section 102 of the act of June 27, 2006 (1st
15Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, is
16amended by adding a definition to read:

17Section 102. Definitions.

18The following words and phrases when used in this act shall
19have the meanings given to them in this section unless the
20context clearly indicates otherwise:

21* * *

1"Conspicuous." With reference to a term, written, displayed
2or presented in a manner that a reasonable person against which
3the term is to operate should have noticed it. Conspicuous terms
4shall include the following:

5(1) A heading in capitals:

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

7(ii) in contrasting type, font or color to the
8surrounding text of lesser size.

9(2) Language in the body of a record or display:

10(i) in larger type than the surrounding text;

11(ii) in contrasting type or font to the surrounding
12text of the same size;

13(iii) in black type against a solid yellow
14background; and

15(iv) set off from surrounding text of the same size
16by symbols or other marks that call attention to the
17language.

18* * *

19Section 2. Section 343 of the act is amended to read:

20Section 343. School district tax notices.

21(a) Tax notice.--A school district that implements homestead
22and farmstead exclusions shall itemize the homestead and
23farmstead exclusion on tax bills sent to homestead and farmstead
24owners, indicating the original amount of tax liability, the
25amount of the exclusion and the net amount of tax due after the
26exclusion is applied. The tax bill shall be easily
27understandable and include a notice pursuant to subsection (b).

28(b) Notice of [property tax relief] State Gaming Fund tax 
29rebate.--A school district that implements homestead and
30farmstead exclusions shall include with the homestead or

1farmstead owner's tax bill a notice that the tax bill includes a
2homestead or farmstead exclusion in the amount identified under 
3subsection (a). The notice shall at a minimum be conspicuous and
4take the following form:

5[NOTICE OF PROPERTY TAX RELIEF]

6STATE GAMING FUND TAX REBATE

7[Your enclosed tax bill includes a tax reduction for your
8homestead and/or farmstead property. As an eligible homestead
9and/or farmstead property owner, you have received tax relief
10through a homestead and/or farmstead exclusion which has been
11provided under the Pennsylvania Taxpayer Relief Act, a law
12passed by the Pennsylvania General Assembly designed to
13reduce your property taxes.] Your enclosed tax bill includes 
14a tax reduction of (amount of exclusion) for your property. 
15You received this tax relief through a homestead and/or 
16farmstead exclusion funded by the gaming industry and 
17provided under the Pennsylvania Taxpayer Relief Act, a law 
18passed by the Pennsylvania General Assembly designed to 
19reduce your property taxes. This reduction is separate from 
20any tax increase or additional tax reduction by your school 
21district.

22Section 3. The amendment of sections 102 and 343 of the act
23shall apply to taxable years beginning after December 31, 2013.

24Section 4. This act shall take effect immediately.