1Amending the act of August 5, 1932 (Sp.Sess., P.L.45, No.45),
2entitled, as amended, "An act empowering cities of the first
3class to levy, assess and collect, or to provide for the
4levying, assessment and collection of, certain additional
5taxes for general revenue purposes; authorizing the
6establishment of bureaus, and the appointment and
7compensation of officers and employes to assess and collect
8such taxes; and permitting penalties to be imposed and
9enforced," providing for limitation of taxation and for
10property tax deferrals.

11The General Assembly of the Commonwealth of Pennsylvania
12hereby enacts as follows:

13Section 1. The act of August 5, 1932 (Sp.Sess., P.L.45,
14No.45), referred to as the Sterling Act, is amended by adding
15sections to read:

16Section 1.1. Notwithstanding any other law to the contrary,
17the governing body of a city of the first class with the
18authority to assess and levy taxes on real property situated in
19a city of the first class shall be prohibited from increasing
20the rate of taxation on any class of real property owners until
21the governing body has achieved a rate of collection of such tax
22at a rate of at least ninety-five percent.

1Section 1.2. (a) Notwithstanding any other law to the
2contrary, a person who is a low-income senior citizen who owns
3and occupies real property situated in a city of the first class
4as the principal residence and domicile shall be authorized to
5defer the payment of any taxes on such real property during the
6time the person owns and occupies the property. Any unpaid tax
7accrued on such real property during the time the person owns
8and occupies the property shall be paid upon the transfer or
9conveyance of such real property for consideration at the time
10of transfer or conveyance.

11(b) Notwithstanding any other law to the contrary, a person
12who is a dislocated worker who owns and occupies real property
13situated in a city of the first class as the principal residence
14and domicile shall be authorized to defer the payment of any
15taxes on such real property during the time the person owns and
16occupies the property until such time as the person gains
17employment. Any unpaid tax accrued on such real property shall
18be paid upon the transfer or conveyance of such real property
19for consideration at the time of transfer or conveyance.

20(c) Notwithstanding any other law to the contrary, a person
21who is a longtime owner-occupant who owns and occupies real
22property situated in a city of the first class as the person's
23principal residence and domicile shall be authorized to defer
24the payment of any taxes on such real property during the time
25the person owns and occupies the property. Any unpaid tax
26accrued on such real property shall be paid upon the transfer or
27conveyance of such real property for consideration at the time
28of transfer or conveyance.

29(d) The governing authority of a city of the first class
30shall develop an application to be completed and submitted by

1persons covered under this section to enroll property in the tax
2deferral program. Further, the governing authority shall
3require, as part of the enrollment process, a procedure for the
4disenrollment of property for persons who gain employment after
5a period of unemployment and for the payment of any deferred
6taxes on real property at the time of conveyance or transfer.

7(e) As used in this section, the following words and phrases
8shall have the meanings given to them in this subsection unless
9the context clearly indicates otherwise:

10"Dislocated worker." A person who meets any one of the
11following criteria:

12(1) Has been terminated or laid off or who has received
13notice of termination or layoff and is eligible for or has
14exhausted unemployment compensation benefits.

15(2) Is unlikely to return to the industry or occupation in
16which the individual was employed.

17(3) Has been terminated or received notice of termination as
18a result of the permanent closure or relocation of a plant,
19facility or plant operation in which the individual was
20employed.

21(4) Is chronically unemployed.

22(5) Has limited opportunities of employment in the
23geographic area in which the individual resides.

24(6) Is an individual who may face substantial barriers to
25employment because of age or disability.

26"Longtime owner-occupant." Any person who has owned and
27occupied a property within the city as a principal residence and
28domicile for a period of at least twenty years.

29"Low income." Having an income that does not exceed sixty
30thousand dollars per annum as annually adjusted to reflect

1changes in the Consumer Price Index for metropolitan areas.

2"Senior citizen." A taxpayer who is sixty-five years of age
3or older or whose spouse, if a member of the household, is
4sixty-five years of age or older during a calendar year in which
5real property taxes are due and payable or was a widow or
6widower of someone who was sixty-five years of age or older and
7was fifty years of age or older during a calendar year or part
8thereof in which real estate taxes were due and payable.

9"Widow" or "widower." The surviving wife or the surviving
10husband, of a deceased individual, who has not remarried.

11Section 2. This act shall take effect in 60 days.