municipal assessments, delinquent charges and interest, assessed
by the governing body of a school district and due and payable
during a calendar year.
"Resident taxpayer." A taxpayer who is domiciled in a school
district.
"School district." A school district of the first class,
second class, third class or fourth class.
"School-related fees." Fees charged by a school to all
students for books, instructional materials, technology
equipment and services, uniforms and activities.
"Tax notice." A notice of real property taxes due and
payable under section 6 of the act of May 25, 1945 (P.L.1050,
No.394), known as the Local Tax Collection Law.
Section 3. Discount on real property taxes.
For a tax notice issued to a resident taxpayer for an
academic year in which the proclamation of disaster emergency is
in effect, the resident taxpayer shall be entitled to a discount
on real property taxes due and payable as provided under the tax
notice. The discount on real property taxes shall be equal to
the sum of the expenses incurred for tuition and school-related
fees of a dependent of the resident taxpayer to attend an
alternate public or nonpublic school within the school district.
The discount on real property taxes shall not exceed 100% of the
resident taxpayer's real property tax liability.
Section 4. Application for discount.
(a) Application form.--The department shall develop a form
to apply for the discount on real property taxes as specified
under section 3 and make the form available on the department's
publicly accessible Internet website.
(b) Submission.--In order to apply for a discount of real
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