PRINTER'S NO. 429
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
387
Session of
2019
INTRODUCED BY COSTA, FONTANA, HUGHES, TARTAGLIONE AND BREWSTER,
MARCH 19, 2019
REFERRED TO FINANCE, MARCH 19, 2019
AN ACT
Amending the act of December 13, 1988 (P.L.1190, No.146),
entitled "An act establishing standards and qualifications by
which local tax authorities in counties of the first and
second class may make special real property tax relief
provisions," further providing for short title, for
definitions, for deferral or exemption authority and for
retroactive application.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1 of the act of December 13, 1988
(P.L.1190, No.146), known as the First and Second Class County
Property Tax Relief Act, is amended to read:
Section 1. Short title.
This act shall be known and may be cited as the [First and
Second Class County] Longtime Owner-Occupant Property Tax Relief
Act.
Section 2. The definition of "Longtime owner-occupant" in
section 3 of the act is amended and the section is amended by
adding a definition to read:
Section 3. Definitions.
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The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Longtime owner-occupant." Any person who for at least ten
continuous years has owned and has occupied the same dwelling
place as a principal residence and domicile, or any person who
for at least five years has owned and occupied the same dwelling
as a principal residence and domicile if that person received
assistance in the acquisition of the property as part of a
government or nonprofit housing program. The governing body of a
municipality may require longer periods of home ownership and
occupation for a person to qualify as a longtime owner-occupant.
"Municipality." Any of the following:
(1) a county of the first class;
(2) a county of the second class; or
(3) a city of the second class.
* * *
Section 3. Sections 4 and 6 of the act are amended to read:
Section 4. Deferral or exemption authority.
(a) Adoption of uniform provisions.--The governing body of a
[county of the first and second class] municipality shall have
the power to provide, by ordinance or resolution, for uniform
special real property tax provisions granting longtime owner-
occupants a deferral or exemption or combination thereof, in the
payment of that portion of an increase of real property taxes on
a principal residence which is due to an increase in the market
value of the [real property] principal residence as a
consequence of the refurbishing or renovating of other
[residences] real property or the construction of new
[residences] real property in long-established [residential]
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areas or areas of deteriorated, vacant or abandoned homes and
properties.
(b) Designation of areas.--The governing body of a [county
of the first and second class] municipality is authorized to
enact ordinances or resolutions which provide for the
designation of areas eligible for the special real property tax
provisions pursuant to this act. Before enacting an ordinance or
resolution which proposes designating such an area, the
governing body shall conduct a public hearing on the proposed
ordinance or resolution.
(c) Second class county school districts and
municipalities.--School districts and municipalities within
second class counties shall have authority to determine their
participation in this program within their taxing jurisdiction.
A city of the second class shall have the authority to adopt a
real property tax relief program for longtime owner-occupants
under this act regardless of whether a county of the second
class has adopted a program.
Section 6. Retroactive application.
Data used by the governing body of a [county of the first and
second class] municipality to determine if the principal
residence of a longtime owner-occupant is eligible for either a
tax deferral or exemption under the provisions of this act may
be applied retroactively to November 6, 1984.
Section 4. This act shall take effect in 60 days.
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