HOUSE AMENDED
PRIOR PASSAGE - NONE
PRIOR PRINTER'S NOS. 291, 1450, 1998 PRINTER'S NO. 2045
No. 284 Session of 1995
INTRODUCED BY JUBELIRER, HART, DAWIDA, GERLACH, BRIGHTBILL,
SHAFFER, SALVATORE, LEMMOND, PETERSON, PUNT, PORTERFIELD,
BAKER, HELFRICK, HECKLER, LAVALLE, MOWERY, SHUMAKER, O'PAKE,
BELL, GREENLEAF AND TOMLINSON, JANUARY 24, 1995
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES,
MAY 21, 1996
A JOINT RESOLUTION
1 Proposing an amendment AMENDMENTS to the Constitution of the <--
2 Commonwealth of Pennsylvania, authorizing an exclusion from <--
3 taxation of either a portion of the assessed value of
4 homestead property or a portion of the assessed value of all
5 real property THE GENERAL ASSEMBLY TO ENACT LEGISLATION <--
6 PROVIDING FOR HOMESTEAD EXEMPTIONS, SPECIAL TAX PROVISIONS TO
7 ABATE AN INCREASE IN TAX ON OWNER-OCCUPIED RESIDENTIAL REAL
8 PROPERTY WHEN IMPROVEMENTS OR ADDITIONS ARE MADE TO THE
9 PROPERTY AND CREDITS OR OTHER SPECIAL TAX PROVISIONS FOR
10 PERSONS WHO RENT THEIR HOMESTEAD.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby resolves as follows:
13 Section 1. The following amendment AMENDMENTS to the <--
14 Constitution of Pennsylvania is ARE proposed in accordance with <--
15 Article XI:
16 That section 2(b) of Article VIII be amended by adding a <--
17 clause CLAUSES to read: <--
18 § 2. Exemptions and special provisions.
19 * * *
1 (b) The General Assembly may, by law:
2 * * *
3 (vi) Authorize local taxing authorities to exclude from <--
4 taxation either an amount based on the assessed value of
5 homestead property or an amount based on the assessed value of
6 all real property located within the taxing jurisdiction. The
7 exclusions authorized by this clause shall not exceed one-half
8 of the median assessed value of all homestead property within a
9 local taxing jurisdiction. A local taxing authority may not
10 increase the millage rate of its tax on real property to pay for
11 either of these exclusions. THIS EXCLUSION. <--
12 (VI) ESTABLISH SEPARATE CLASSES OF REAL PROPERTY AS SUBJECTS
13 OF TAXATION EXCLUSIVELY FOR ONE OR MORE OF THE FOLLOWING
14 PURPOSES:
15 (A) PROVIDING FOR A DOLLAR VALUE OR A PERCENTAGE EXEMPTION
16 FROM THE ASSESSED VALUE OF REAL PROPERTY USED AS A HOMESTEAD;
17 (B) PROVIDING FOR A DOLLAR VALUE OR A PERCENTAGE EXEMPTION
18 FROM THE ACTUAL REAL ESTATE TAXES LEVIED ON REAL PROPERTY USED
19 AS A HOMESTEAD;
20 (C) PROVIDING FOR TAX CREDITS BASED ON A DOLLAR VALUE OR A
21 PERCENTAGE OF THE REAL ESTATE TAXES LEVIED ON REAL PROPERTY USED
22 AS A HOMESTEAD; OR
23 (D) PROVIDING FOR CREDITS OR OTHER SPECIAL TAX PROVISIONS
24 FOR PERSONS WHO RENT THEIR HOMESTEADS TO PERMIT THEM TO TAKE
25 ADVANTAGE OF REAL ESTATE TAX REDUCTIONS ACHIEVED THROUGH
26 EXEMPTION OR CREDIT.
27 THE PROCEDURES ESTABLISHED BY THE GENERAL ASSEMBLY SHALL INCLUDE
28 A RESTRICTION THAT A LOCAL TAXING JURISDICTION SHALL NOT
29 INCREASE THE ASSESSED VALUE OF REAL PROPERTY OR MILLAGE OF ITS
30 TAX ON REAL ESTATE FOR THE PURPOSE OF OFFSETTING REVENUE LOSSES
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1 RESULTING FROM THE EXEMPTION OR CREDIT.
2 (VII) MAKE SPECIAL TAX PROVISIONS ABATING AN INCREASE IN TAX
3 ON OWNER-OCCUPIED RESIDENTIAL REAL PROPERTY BY REASON OF
4 IMPROVEMENTS OR ADDITIONS TO THE PROPERTY WHICH INCREASE ITS
5 VALUE, THEREBY ENCOURAGING OWNER-OCCUPIED RESIDENTIAL REAL
6 PROPERTY OWNERS TO MAKE SUCH IMPROVEMENTS OR ADDITIONS. THE
7 SPECIAL TAX PROVISIONS SHALL PLACE A MONETARY LIMIT ON THE
8 IMPROVEMENTS OR ADDITIONS FOR WHICH AN INCREASE IN TAX IS ABATED
9 AND SHALL LIMIT THE ABATEMENT TO A PERIOD NOT TO EXCEED FIVE
10 YEARS.
11 (VIII) AUTHORIZE LOCAL TAXING AUTHORITIES TO PROVIDE FOR TAX
12 CREDITS OR OTHER SPECIAL TAX PROVISIONS FOR NATURAL PERSONS WHO
13 RENT OR LEASE THEIR HOMESTEADS TO PERMIT THOSE PERSONS TO TAKE
14 ADVANTAGE OF REAL ESTATE TAX REDUCTIONS ACHIEVED THROUGH A
15 HOMESTEAD EXEMPTION UNDER CLAUSE (VI). A LOCAL TAXING AUTHORITY
16 MAY NOT INCREASE THE MILLAGE RATE OF ITS TAX ON REAL PROPERTY TO
17 PAY FOR THE CREDIT OR SPECIAL TAX PROVISIONS.
18 * * *
19 Section 2. (a) Upon the first passage by the General
20 Assembly of this THESE proposed constitutional amendment <--
21 AMENDMENTS, the Secretary of the Commonwealth shall proceed <--
22 immediately to comply with the advertising requirements of
23 section 1 of Article XI of the Constitution of Pennsylvania and
24 shall transmit the required advertisements to two newspapers in
25 every county in which such newspapers are published in
26 sufficient time after passage of this THESE proposed <--
27 constitutional amendment AMENDMENTS. <--
28 (b) Upon the second passage by the General Assembly of this <--
29 THESE proposed constitutional amendment AMENDMENTS, the <--
30 Secretary of the Commonwealth shall proceed immediately to
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1 comply with the advertising requirements of section 1 of Article
2 XI of the Constitution of Pennsylvania and shall transmit the
3 required advertisements to two newspapers in every county in
4 which such newspapers are published in sufficient time after
5 passage of this THESE proposed constitutional amendment <--
6 AMENDMENTS. The Secretary of the Commonwealth shall submit this <--
7 THESE proposed constitutional amendment AMENDMENTS AS SEPARATE <--
8 QUESTIONS to the qualified electors of this Commonwealth at the
9 first primary, general or municipal election occurring at least
10 three months after the proposed constitutional amendment is <--
11 AMENDMENTS ARE passed by the General Assembly which meets the <--
12 requirements of and is in conformance with section 1 of Article
13 XI of the Constitution of Pennsylvania.
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