(3) Evidence that the claimant is a senior citizen.
(4) Receipts showing prompt payment of the current
year's property tax liability.
Section 6. Termination of tax freeze.
Subject to the provisions of section 7, the tax rate on and
the assessment of any real estate taxes shall become current on
the sale or transfer of that real property, including any
transfer under a recorded real property sales contract.
Section 7. Transfers to surviving spouses.
A tax freeze under this act shall remain in effect upon the
transfer of the affected real property to a surviving spouse of
a claimant if at the time of the death of the claimant, the
surviving spouse is at least 62 years of age or will be 62 years
of age within six months of the date of death of the claimant.
Section 8. Commonwealth reimbursement.
The Department of Revenue shall, upon submission by local
taxing authorities of documentation as the department may
require, annually pay to taxing authorities the amount of each
claimant's increase in property taxes in excess of the
claimant's base payment.
Section 9. Applicability.
This act shall apply retroactively to tax years beginning
January 1, 2016, and thereafter.
Section 10. Effective date.
This act shall take effect immediately.
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