Regular Session 2023-2024 House Bill 0178 P.N. 1031

PRIOR PRINTER'S NO. 137

PRINTER'S NO. 1031

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

178

Session of

2023

INTRODUCED BY PASHINSKI, HARKINS, SANCHEZ, HILL-EVANS, MADDEN,

NEILSON, BURGOS, GALLOWAY, DEASY, STURLA, PROBST, HADDOCK AND

TAKAC, MARCH 8, 2023

AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,

AS AMENDED, APRIL 25, 2023

AN ACT

Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,

No.1), entitled "An act providing for taxation by school

districts, for the State funds formula, for tax relief in

first class cities, for school district choice and voter

participation, for other school district options and for a

task force on school cost reduction; making an appropriation;

prohibiting prior authorized taxation; providing for

installment payment of taxes; restricting the power of

certain school districts to levy, assess and collect taxes;

and making related repeals," in preliminary provisions,

further providing for definitions; and, in taxation by school

districts, further providing for school district tax notices.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 102 of the act of June 27, 2006 (1st

Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, is

amended by adding a definition to read:

Section 102. Definitions.

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:

* * *

"Conspicuous." A term, written, displayed or presented in a

manner that a reasonable person against which the term is to

operate should have noticed. Conspicuous terms shall include the

following:

(1) A heading in capitals:

(i) greater in size than the surrounding text; and

(ii) in contrasting type, font or color to the

surrounding text of lesser size.

(2) Language in the body of a record or display:

(i) greater in size than the surrounding text;

(ii) in contrasting type or font to the surrounding

text of the same size;

(iii) in black type against a solid yellow

background; and

(iv) set off from surrounding text of the same size

by symbols or other marks that call attention to the

language.

* * *

Section 2. Section 343 of the act is amended to read:

Section 343. School district tax notices.

(a) Tax notice.--A school district that implements homestead

and farmstead exclusions shall itemize the homestead and

farmstead exclusion on tax bills sent to homestead and farmstead

owners, indicating the original amount of tax liability, the

amount of the exclusion and the net amount of tax due after the

exclusion is applied. The tax bill shall be easily

understandable and include a notice pursuant to subsection (b).

(b) Notice of [property tax relief] State Gaming Fund tax

rebate REDUCTION .--A school district that implements homestead

and farmstead exclusions shall include with the homestead or

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farmstead owner's tax bill a notice that the tax bill includes a

homestead or farmstead exclusion in the amount identified under

subsection (a). The notice shall at a minimum be conspicuous and

take the following form:

[NOTICE OF PROPERTY TAX RELIEF

Your enclosed tax bill includes a tax reduction for your

homestead and/or farmstead property. As an eligible homestead

and/or farmstead property owner, you have received tax relief

through a homestead and/or farmstead exclusion which has been

provided under the Pennsylvania Taxpayer Relief Act, a law

passed by the Pennsylvania General Assembly designed to

reduce your property taxes.]

STATE GAMING FUND TAX REBATE REDUCTION

Your enclosed tax bill includes a tax reduction of (amount of

exclusion) for your property. You received this tax relief

through a homestead and/or farmstead exclusion funded by the

gaming industry GAMING REVENUE and provided under the

Pennsylvania Taxpayer Relief Act, a law passed by the

Pennsylvania General Assembly designed to reduce your

property taxes. This reduction is separate from any tax

increase or additional tax reduction ACTION TAKEN by your

school district.

Section 3. The amendment of sections 102 and 343 of the act

shall apply to taxable years beginning after December 31, 2022

2023.

Section 4. This act shall take effect immediately.

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