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 homestead
11and farmstead applications and for homestead and farmstead
12exclusion process; providing for acknowledgment of receipt of
13funds from Property Tax Relief Fund; and further providing
14for school district tax notices.

15The General Assembly of the Commonwealth of Pennsylvania
16hereby enacts as follows:

17Section 1.  Sections 341 and 342 of the act of June 27, 2006
18(1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief
19Act, are amended to read:

20Section 341.  Homestead and farmstead applications.

21(a)  [(Reserved).] Availability of applications.--Each school 
22district and county assessor shall make available to property 
23owners the application and instructions to designate property as 
24homestead or farmstead property for purposes of receiving school 

1district property tax relief under this act. The applications 
2shall be made available at the administrative offices of the 
3school district, the county assessor's office and, if one is 
4maintained, the school district's or county assessor's Internet 
5website. Notwithstanding any other provision of law to the 
6contrary, applications shall be available to property owners at 
7all times.

8(b)  Annual notification.--

9(1)  No later than 60 days prior to the application
10deadline in subsection (c), a board of school directors shall
11notify by first class mail the owner of each parcel of
12residential property within the district of [the existence of
13the school district's homestead and farmstead exclusion
14program, the need to file an application in accordance with
1553 Pa.C.S. § 8584(a) (relating to administration and
16procedure) in order to qualify for the program and the
17application deadline.] all of the following:

18(i)  The owner may qualify for State funds to reduce
19school district property taxes on the owner's primary
20residence.

21(ii)  Funds used to reduce residential property taxes
22are generated through taxes imposed on legalized gaming
23in this Commonwealth's casinos and, if applicable, earned
24income or personal income taxes levied by the school
25district.

26(iii)  The owner must apply for the property tax
27reduction by March 1 and have the application approved in
28order to receive the property tax reduction.

29(iv)  An application can be obtained from the school
30district's or the county assessor's office.

1(v)  The name, mailing address and Internet website
2of the entity with which the application shall be filed.

3(vi)  Failure of an owner to apply for property tax
4reduction funds will result in the owner being ineligible
5to receive property tax reduction funds for the upcoming
6year.

7(2)  A school district may limit the annual notification
8to owners of residential property:

9[(1)] (i)  who are not currently approved; or

10[(2)] (ii)  whose approval is due to expire.

11(3)  Beginning on January 1, 2014, the Department of
12Community and Economic Development, each school district and
13each county assessor shall publicize the existence of the
14property tax relief program created pursuant to this act on
15its Internet website, if it maintains a website. The website,
16at a minimum, shall provide the information required under
17paragraph (1).

18(c)  Application deadline.--In accordance with 53 Pa.C.S. § 
198584(b), the deadline for filing an application with the
20assessor shall be March 1.

21(d)  Action on application.--Real property for which an
22application has been filed by the application deadline shall be
23deemed to be a homestead or farmstead property which is eligible
24for a homestead or farmstead exclusion unless the assessor
25denies the application. Denials of application by the assessor
26and the right to appeal that decision shall be in accordance
27with 53 Pa.C.S. § 8584(d) and (e).

28(e)  Application review and submission.--Except as set forth
29in 53 Pa.C.S. § 8584(j), an assessor shall not require the owner
30of a previously approved property to resubmit an application

1more than one time every [three] five years.

2(f)  Applicability.--The provisions of 53 Pa.C.S. § 8584(f), 
3(g), (h) and (j) shall apply to any application filed under this
4section.

5(g)  Duties of assessors.--

6(1)  The assessor shall mail to the owner of property for
7which an application has been submitted and approved or
8denied under this section notice of such fact no later than
930 days after receipt of the application.

10(2)  (i)  The assessor shall notify, in writing, the
11owner of any homestead or farmstead property designated
12as such under any other statute of the need, if any, to
13resubmit an application to maintain the property's
14eligibility as a homestead or farmstead property.

15(ii)  Nothing in this paragraph shall be construed to
16prohibit a county assessor from designating property
17previously determined to be homestead property under any
18other statute as homestead or farmstead property for
19purposes of this section.

20(3)  The assessor shall provide each school district and 
21the Department of Community and Economic Development with a
22certified report, as provided in 53 Pa.C.S. § 8584(i), no
23later than May 1.

24(4)  The assessor shall publicize the existence of the
25school district property tax reduction program created
26pursuant to this act on its Internet website in accordance
27with subsection (b)(3).

28(5)  In addition to the requirements of this section, the
29assessor shall make applications available to property owners
30at the office of the assessor on its Internet website.

1(6)  No later than November 1 of each year, the assessor
2shall submit an official copy of its application to the
3Department of Community and Economic Development, which shall
4post the application on its Internet website.

5(h)  Uniform application and instructions.--[The application]

6(1)  The Department of Community and Economic Development 
7shall develop a uniform application and instructions to be 
8used by county assessors in each county throughout this 
9Commonwealth to designate property as homestead or farmstead
10property for purposes of receiving school district property 
11tax relief. The application and instructions shall [be
12uniform and shall include instructions for completing the
13application. The Department of Community and Economic
14Development shall develop a uniform application and
15instructions to be used by county assessors and shall publish
16the uniform application and instructions no later than 15
17days after the effective date of this section. Nothing in
18this subsection shall be construed to require the department
19to develop and publish the uniform allocation and
20instructions if the department did so during calendar year
212004.]:

22(i)  state that the application must be submitted by
23the property owner in order for the property owner to be
24eligible for a school district property tax reduction;

25(ii)  inform the property owner that funds used to
26reduce residential property taxes under this act are
27generated through taxes imposed on legalized gaming in
28this Commonwealth's casinos and, if applicable, earned
29income or personal income taxes levied by the school
30district;

1(iii)  advise the property owner that the property
2owner must apply for the property tax reduction by March
31 of each year and have the application approved in order
4to receive the property tax reduction;

5(iv)  state the name, mailing address and Internet
6website of the entity with which the application must be
7filed; and

8(v)  inform the property owner that failure of an
9owner to apply for property tax reduction funds will
10result in the owner being ineligible to receive property
11tax reduction funds for the upcoming year.

12(2)  The Department of Community and Economic Development
13shall publish the uniform application and instructions
14required under paragraph (1) in the Pennsylvania Bulletin and
15on its Internet website no later than 30 days after the
16effective date of this paragraph.

17(i)  Prohibitions.--A county shall not require an application
18fee for the filing or review of an application submitted under
19this section or under 53 Pa.C.S. § 8584(a).

20(j)  Applications previously filed.--An application filed
21between September 3, 2004, and the effective date of this
22section shall be used to qualify an applicant for the program.

23Section 342.  Homestead and farmstead exclusion process.

24Each fiscal year in which a school district imposes a tax
25authorized under section 321 or receives a property tax
26reduction allocation from gaming tax revenues pursuant to
27Chapter 5, the district shall calculate a homestead and
28farmstead exclusion for the purpose of reducing school district
29property taxes. The school district shall adopt a resolution
30implementing the homestead and farmstead exclusion no later than

1the last day of the fiscal year immediately preceding the fiscal
2year in which the homestead and farmstead exclusions shall take
3effect.

4Section 2.  The act is amended by adding a section to read:

5Section 342.1.  Acknowledgment of receipt of funds from Property
6Tax Relief Fund.

7Upon receipt of notice from the department of the amount of
8the school district's property tax allocation pursuant to
9section 505(a)(4), and prior to adoption of the resolution
10required under section 342 or a final budget for the upcoming
11fiscal year, the governing body of each school district shall
12adopt a separate resolution setting forth all of the following:

13(1)  The amount of the school district's property tax
14reduction allocation.

15(2)  The amount each qualified homestead and farmstead
16property owner will receive in school district property tax
17relief from State gaming revenue based on the amount of the
18school district's allocation identified in paragraph (1).

19(3)  An estimate of the amount of additional property tax
20relief to be received by the property owner based on any
21earned income tax or personal income tax levied by the school
22district, if applicable.

23Section 3.  Section 343 of the act is amended to read:

24Section 343.  School district tax notices.

25(a)  Tax notice.--A [school district that implements
26homestead and farmstead exclusions shall itemize the homestead
27and farmstead exclusion on tax bills sent to homestead and
28farmstead owners, indicating the original amount of tax
29liability, the amount of the exclusion and the net amount of tax
30due after the exclusion is applied. The tax bill shall be easily

1understandable and include a notice pursuant to subsection (b).]
2school district tax bill sent to a homestead or farmstead 
3property owner shall include an itemized list of the following 
4information:

5(1)  The property owner's tax liability.

6(2)  The property owner's assessment.

7(3)  The amount that the property owner's assessment has
8been reduced as a result of a homestead and farmstead
9exclusion.

10(4)  The amount of property tax relief received by the
11property owner for the fiscal year from proceeds from
12legalized gaming within this Commonwealth as certified under
13section 342.1(2).

14(5)  The estimated amount of property tax relief received
15by the property owner for the fiscal year from revenues on
16any earned income tax or personal income tax levied by the
17school district, if applicable, as certified under section
18342.1(3).

19(6)  The dollar amount of any millage rate increase
20adopted by the governing body for the upcoming fiscal year.

21The tax bill shall be easily understandable and include a notice
22pursuant to subsection (b).

23(b)  Notice of property tax relief.--[A school district that
24implements homestead and farmstead exclusions] Each school 
25district shall include with the homestead or farmstead owner's
26tax bill a notice that the [tax bill includes a homestead or
27farmstead exclusion] individual has received property tax relief 
28generated through taxes imposed on legalized gaming in this 
29Commonwealth's casinos and, if applicable, earned income taxes 
30levied by the school district. The notice shall at a minimum

1take the following form:

2NOTICE OF PROPERTY TAX RELIEF

3Your enclosed tax bill includes a tax reduction [for your
4homestead and/or farmstead property. As an eligible homestead
5and/or farmstead property owner, you have received tax relief
6through a homestead and/or farmstead exclusion] which has been
7provided under the Pennsylvania Taxpayer Relief Act, a law
8passed by the Pennsylvania General Assembly designed to reduce
9your property taxes through taxes imposed on legalized gaming in 
10this Commonwealth's casinos and earned income or personal income 
11taxes levied by the school district. To date, you have received 
12$     in property tax relief through taxes imposed on legalized 
13gaming in this Commonwealth's casinos. However, this amount does 
14not reflect any property tax increases imposed by the board of 
15school directors during that same period.

16Section 4.  This act shall take effect in 60 days.