1Amending Title 53 (Municipalities Generally) of the Pennsylvania
2Consolidated Statutes, in consolidated county assessment,
3further providing for exemptions from taxation.

4The General Assembly of the Commonwealth of Pennsylvania
5hereby enacts as follows:

6Section 1. Section 8802 of Title 53 of the Pennsylvania
7Consolidated Statutes is amended by adding a definition to read:

8§ 8802. Definitions.

9The following words and phrases when used in this chapter
10shall have the meanings given to them in this section unless the
11context clearly indicates otherwise:

12* * *

13"Homestead." As defined in section 8401 (relating to
14definitions).

15* * *

16Section 2. Section 8812 of Title 53 is amended by adding a
17subsection to read:

18§ 8812. Exemptions from taxation.

1* * *

2(a.1) School real estate taxes.--A homestead of an
3individual who has owned the dwelling for over 20 years and who
4is 90 years of age or older shall be exempt from all school real
5estate taxes.

6* * *

7Section 3. This act shall take effect in 60 days.