PRINTER'S NO. 1584
No. 1368 Session of 1995
INTRODUCED BY GAMBLE, GEIST, TRELLO, BUNT, PISTELLA, FARMER,
OLASZ, VAN HORNE, DeLUCA, MARKOSEK, ROBINSON, FAJT, DERMODY
AND WALKO, APRIL 19, 1995
REFERRED TO COMMITTEE ON URBAN AFFAIRS, APRIL 19, 1995
AN ACT
1 Amending the act of December 13, 1988 (P.L.1190, No.146),
2 entitled "An act establishing standards and qualifications by
3 which local tax authorities in counties of the first and
4 second class may make special real property tax relief
5 provisions," further defining "longtime owner-occupant";
6 further providing for deferral or exemption authority and for
7 conditions of deferral or exemption; providing for
8 applications for relief; and further providing for data used
9 to determine eligibility.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. The definition of "longtime owner-occupant" in
13 section 3 of the act of December 13, 1988 (P.L.1190, No.146),
14 known as the First and Second Class County Property Tax Relief
15 Act, is amended to read:
16 Section 3. Definitions.
17 The following words and phrases when used in this act shall
18 have the meanings given to them in this section unless the
19 context clearly indicates otherwise:
20 "Longtime owner-occupant." [Any] For counties of the first
21 class, any person who for at least ten continuous years has
1 owned and has occupied the same dwelling place as a principal
2 residence and domicile, or any person who for at least five
3 years has owned and occupied the same dwelling as a principal
4 residence and domicile if that person received assistance in the
5 acquisition of the property as part of a government or nonprofit
6 housing program. For counties of the second class, any person
7 who for at least three continuous years has owned and has
8 occupied the same dwelling place as a principal residence and
9 domicile.
10 * * *
11 Section 2. Sections 4 and 5 of the act are amended to read:
12 Section 4. [Deferral or exemption] Exemption authority.
13 (a) Adoption of uniform provisions.--The governing body of a
14 county of the first and second class shall have the power to
15 provide, by ordinance or resolution, for uniform special real
16 property tax provisions granting longtime owner-occupants [a
17 deferral or exemption or combination thereof] an exemption, in
18 the payment of that portion of an increase of real property
19 taxes which is due to an increase in the market value of the
20 real property as a consequence of the refurbishing or renovating
21 of other residences or the construction of new residences in
22 long-established residential areas or areas of deteriorated,
23 vacant or abandoned homes and properties.
24 (b) Designation of areas.--The governing body of a county of
25 the first and second class is authorized to enact ordinances or
26 resolutions which provide for the designation of areas eligible
27 for the special real property tax provisions pursuant to this
28 act. Before enacting an ordinance or resolution which proposes
29 designating such an area, the governing body shall conduct a
30 public hearing on the proposed ordinance or resolution.
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1 (c) Second class county school districts and
2 municipalities.--School districts and municipalities within
3 second class counties shall not have the authority to determine
4 their participation in this program within their taxing
5 jurisdiction. Ordinances or resolutions adopted under
6 subsections (a) and (b) shall be applicable to school districts
7 and municipalities within second class counties.
8 Section 5. Conditions of [deferral or] exemption.
9 (a) General rule.--Any [deferral or] exemption of payment of
10 an increase in real property taxes granted pursuant to this act
11 shall be limited to real property which meets all of the
12 following conditions:
13 (1) The property is owned and occupied by a longtime
14 owner-occupant.
15 (2) The property is the principal residence and domicile
16 of the longtime owner-occupant.
17 [(b) Penalties and interest.--No penalties and interest
18 shall accrue on the portion of the deferral pursuant to this
19 act.
20 (c) Financial need or age.--
21 (1) Neither financial need nor age of the longtime
22 owner-occupant shall be a determinant of eligibility in a
23 county of the first class.
24 (2) School districts and municipalities within a county
25 of the second class may determine whether financial need,
26 age, or both, of the longtime owner-occupant shall be used to
27 determine eligibility.]
28 (b) Financial need or age.--Neither financial need nor age
29 of the longtime owner-occupant shall be a determinant of
30 eligibility in a county of the first class.
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1 Section 3. The act is amended by adding a section to read:
2 Section 5.1. Single application.
3 A longtime owner-occupant who seeks relief under this act
4 shall file a single application with a county of the first or
5 second class. If the application is approved by the county, all
6 municipalities and school districts within the county shall be
7 bound by the terms of the approved application.
8 Section 4. Section 6 of the act is amended to read:
9 Section 6. Retroactive application.
10 Data used by the governing body of a county of the first and
11 second class to determine if the principal residence of a
12 longtime owner-occupant is eligible for [either] a tax [deferral
13 or] exemption under the provisions of this act may be applied
14 retroactively to November 6, 1984.
15 Section 5. This act shall apply to all municipal taxes
16 levied for the fiscal year beginning January 1, 1995, and to all
17 school district taxes levied for the fiscal year beginning July
18 1, 1995.
19 Section 6. Notwithstanding any other provision of law to the
20 contrary, during calendar year 1995 municipalities and school
21 districts may reopen their budgets for fiscal years beginning on
22 January 1, 1995, in the case of municipalities, and beginning on
23 July 1, 1995, in the case of school districts, and change real
24 estate tax millage rates that were adopted for their respective
25 fiscal years.
26 Section 7. This act shall take effect immediately.
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