PRINTER'S NO. 1582
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1208
Session of
2015
INTRODUCED BY DEASY, READSHAW, V. BROWN, DAVIS, CALTAGIRONE,
KOTIK, YOUNGBLOOD, O'BRIEN, DAVIDSON, KORTZ, McNEILL,
BIZZARRO, DeLUCA, D. COSTA AND ROZZI, MAY 13, 2015
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MAY 13, 2015
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in assessments of persons and
property, providing for real estate tax deferral for elderly
homeowners.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Subchapter C heading of Chapter 85 of Title 53 of
the Pennsylvania Consolidated Statutes is amended to read:
Subchapter C
[(Reserved)]
Real Estate Tax Deferral for Elderly Homeowners
Section 2. Chapter 85 of Title 53 is amended by adding
sections immediately after Subchapter C heading to read:
§ 8551. Scope of subchapter.
This subchapter relates to deferrals of real estate taxes for
certain elderly homeowners.
§ 8552. Authority.
All political subdivisions shall grant tax deferrals in the
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manner provided in this subchapter.
§ 8553. Eligibility and length of deferral.
(a) Deferral for five years.--The following claimants shall
be eligible for a real estate tax deferral of five years:
(1) A sole homeowner who has reached at least 65 years
of age.
(2) Joint homeowners whose ages add up to at least 130
years.
(b) Permanent deferral.--The following claimants shall be
eligible for a permanent real estate tax deferral:
(1) A sole homeowner who has reached at least 75 years
of age.
(2) Joint homeowners whose ages add up to at least 150
years.
(c) Income eligibility.--A claimant shall be eligible for a
tax deferral if the claimant and the claimant's spouse have a
household income not exceeding the maximum household income
eligibility limitations set forth in Chapter 13 of the act of
June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the
Taxpayer Relief Act.
(d) Ineligible homeowners.--Three or more joint homeowners
and corporate homeowners shall not be eligible for a real estate
tax deferral under this subchapter.
§ 8554. Application procedure.
(a) Initial application.--Any person eligible for a tax
deferral under this subchapter may apply annually to the
political subdivision. In the initial year of application, the
following information shall be provided in the manner required
by the political subdivision:
(1) A statement of request for the tax deferral.
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(2) A certification that the applicant or the applicant
and his or her spouse jointly are the owners in fee simple of
the homestead upon which the real property taxes are imposed.
(3) A certification that the applicant's homestead is
adequately insured under a homeowner's policy to the extent
of all outstanding liens.
(4) Receipts showing timely payment of the immediately
preceding year's nondeferred real property tax liability.
(5) Proof of income eligibility under section 8574
(relating to income eligibility).
(6) Proof of age requirement under section 8552
(relating to authority).
(7) Any other information required by the political
subdivision.
(b) Subsequent years.--After the initial entry into the
program, a claimant shall remain eligible for tax deferral in
subsequent years so long as the claimant continues to meet the
eligibility requirements of this subchapter.
§ 8555. Attachment and satisfaction of lien.
(a) Nature of lien.--All taxes deferred under this
subchapter shall constitute a prior lien on the homestead of the
claimant in favor of the political subdivision and shall attach
as of the date and in the same manner as other real estate tax
liens. The deferred taxes shall be collected as other real
estate tax liens, but the deferred taxes shall be due, payable
and delinquent only as provided in subsection (b).
(b) Payment.--
(1) All or part of the deferred taxes may at any time be
paid to the political subdivision.
(2) In the event that the deferred taxes are not paid by
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the claimant or the claimant's spouse during his or her
lifetime or during their continued ownership of the
homestead, the deferred taxes shall be paid either:
(i) prior to the conveyance of the homestead to any
third party; or
(ii) prior to the passing of the legal or equitable
title, either by will or by statute, to the heirs of the
claimant or the claimant's spouse.
(3) The surviving spouse of a claimant shall not be
required to pay the deferred taxes by reason of his or her
acquisition of the homestead due to death of the claimant as
long as the surviving spouse maintains his or her domicile in
the property. The surviving spouse may continue to
participate in the tax deferral program in subsequent years
provided he or she is eligible under the provisions of this
subchapter.
§ 8556. Preemption.
This subchapter preempts any State or local regulation or law
that provides for the deferral of real estate taxes for elderly
homeowners or that is in any way inconsistent with this
subchapter.
Section 3. The following acts and parts of acts are repealed
insofar as they are inconsistent with this act:
(1) The act of May 16, 1923 (P.L.207, No.153), entitled
"An act providing when, how, upon what property, and to what
extent, liens shall be allowed for taxes and for municipal
improvements, for the removal of nuisances, and for water
rents or rates, sewer rates, and lighting rates; for the
procedure upon claims filed therefor; the methods for
preserving such liens and enforcing payment of such claims;
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the effect of judicial sales of the properties liened; the
distribution of the proceeds of such sales, and the
redemption of the property therefrom; for the lien and
collection of certain taxes heretofore assessed, and of
claims for municipal improvements made and nuisances removed,
within six months before the passage of this act; and for the
procedure on tax and municipal claims filed under other and
prior acts of Assembly."
(2) The act of June 23, 1931 (P.L.932, No.317), known as
The Third Class City Code.
(3) The act of July 7, 1947 (P.L.1368, No.542), known as
the Real Estate Tax Sale Law.
(4) The act of June 28, 1967 (P.L.122, No.32), entitled
"An act authorizing and empowering city treasurers of cities
of the second class A to sell at public sale, lands or real
estate upon which the taxes, assessed and levied by the city,
are delinquent and unpaid; fixing the interests of all taxing
authorities where such lands are purchased by the city;
providing for the distribution of moneys received as income
from or resale of such lands; and providing for a method of
reselling such lands purchased, by the city, or by the city
at any sale for the nonpayment of taxes, free and clear of
all mortgages, ground rents, interest in or claims against
said lands; authorizing an agreement between cities of the
second class A purchasing property at treasurer's sales and
all other taxing authorities having an interest in such lands
with respect to the distribution of rents, income and the
proceeds of the resale of such lands."
(5) The act of October 11, 1984 (P.L.876, No.171), known
as the Second Class City Treasurer's Sale and Collection Act.
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(6) Any and all other acts.
Section 4. This act shall take effect in 60 days.
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