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House Co-Sponsorship Memoranda

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House of Representatives
Session of 2019 - 2020 Regular Session


Posted: December 26, 2018 11:27 AM
From: Representative Joe Emrick
To: All House members
Subject: Property Tax Relief Act Technical Cleanup Legislation
In the near future I intend to re-introduce legislation that would make technical corrections to the Property Tax Relief Act (formerly House Bill 2523). These corrections are necessary due to significant amendments to the Homestead Exclusion Program and the Local Tax Enabling Act.

The Property Tax Relief Act was passed during Special Session 1 of 2006. One of the most important programs included in the Property Tax Relief Act was the Homestead Exclusion Program, which allowed political subdivisions to exclude a portion of a homeowner's property value from their final property tax calculation. Until recently, this exclusion amount was capped at 50 percent of the assessed value of the taxpayer's primary residence. In November 2017 voters approved an amendment to the Pennsylvania Constitution which increased this allowable cap to 100 percent of the assessed value of the taxpayer's primary residence, paving the way for the General Assembly to provide complete property tax relief for homeowners.

Additionally, significant sections of the Property Tax Relief Act referenced the Local Tax Enabling Act relating to the replacement of property taxes with a local earned income tax. As a result of the 2017 constitutional amendment and substantial changes to the Local Tax Enabling Act, the Property Tax Relief Act now cross references and refers to sections of law which no longer exist, or which have been moved.

As discussions surrounding the next step toward property tax relief continue, it is important to make these technical corrections to the Property Tax Relief Act to ensure proper application of any property tax relief legislation the General Assembly may consider in the near future.

I hope you will join me in co-sponsoring this important legislation.

Introduced as HB330