PRINTER'S NO. 526

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

563

Session of

2021

INTRODUCED BY DEASY, HOHENSTEIN, HILL-EVANS, CIRESI, WEBSTER AND

O'MARA, FEBRUARY 22, 2021

REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 22, 2021

hereby enacts as follows:

Section 1. Subchapter C heading of Chapter 85 of Title 53 of

the Pennsylvania Consolidated Statutes is amended to read:

Section 2. Subchapter C of Chapter 85 of Title 53 is amended

by adding sections to read:

§ 8551. Scope of subchapter.

This subchapter relates to deferrals of real estate taxes for

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.

(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.--An individual 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.

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

(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 under subsection (b).

(b) Payment.--

(1) All or part of the deferred taxes may at any time be

paid to the political subdivision.

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 the surviving

spouse's acquisition of the homestead due to death of the

claimant as long as the surviving spouse maintains the

that provides for the deferral of real estate taxes for elderly

homeowners or that is in any manner 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), referred

to as the Municipal Claim and Tax Lien Law.

(2) The act of July 7, 1947 (P.L.1368, No.542), known as

the Real Estate Tax Sale Law.

(3) The act of June 28, 1967 (P.L.122, No.32), entitled

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