PRIOR PASSAGE - NONE
PRIOR PRINTER'S NOS. 291, 1450, 1998, 2045 PRINTER'S NO. 2205
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
SENATE AMENDMENTS TO HOUSE AMENDMENTS, JUNE 26, 1996
A JOINT RESOLUTION
1 Proposing amendments to the Constitution of the Commonwealth of <--
2 Pennsylvania, authorizing the General Assembly to enact
3 legislation providing for homestead exemptions, special tax
4 provisions to abate an increase in tax on owner-occupied
5 residential real property when improvements or additions are
6 made to the property and credits or other special tax
7 provisions for persons who rent their homestead.
8 PROPOSING AN AMENDMENT TO THE CONSTITUTION OF THE COMMONWEALTH <--
9 OF PENNSYLVANIA, AUTHORIZING AN EXCLUSION FROM TAXATION OF A
10 PORTION OF THE ASSESSED VALUE OF HOMESTEAD PROPERTY.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby resolves as follows:
13 Section 1. The following amendments to the Constitution of <--
14 Pennsylvania are proposed in accordance with Article XI:
15 That section 2(b) of Article VIII be amended by adding
16 clauses to read:
17 § 2. Exemptions and special provisions.
18 * * *
19 (b) The General Assembly may, by law:
20 * * *
1 (vi) Establish separate classes of real property as subjects
2 of taxation exclusively for one or more of the following
3 purposes:
4 (A) providing for a dollar value or a percentage exemption
5 from the assessed value of real property used as a homestead;
6 (B) providing for a dollar value or a percentage exemption
7 from the actual real estate taxes levied on real property used
8 as a homestead;
9 (C) providing for tax credits based on a dollar value or a
10 percentage of the real estate taxes levied on real property used
11 as a homestead; or
12 (D) providing for credits or other special tax provisions
13 for persons who rent their homesteads to permit them to take
14 advantage of real estate tax reductions achieved through
15 exemption or credit.
16 The procedures established by the General Assembly shall include
17 a restriction that a local taxing jurisdiction shall not
18 increase the assessed value of real property or millage of its
19 tax on real estate for the purpose of offsetting revenue losses
20 resulting from the exemption or credit.
21 (vii) Make special tax provisions abating an increase in tax
22 on owner-occupied residential real property by reason of
23 improvements or additions to the property which increase its
24 value, thereby encouraging owner-occupied residential real
25 property owners to make such improvements or additions. The
26 special tax provisions shall place a monetary limit on the
27 improvements or additions for which an increase in tax is abated
28 and shall limit the abatement to a period not to exceed five
29 years.
30 (viii) Authorize local taxing authorities to provide for tax
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1 credits or other special tax provisions for natural persons who
2 rent or lease their homesteads to permit those persons to take
3 advantage of real estate tax reductions achieved through a
4 homestead exemption under clause (vi). A local taxing authority
5 may not increase the millage rate of its tax on real property to
6 pay for the credit or special tax provisions.
7 * * *
8 Section 2. (a) Upon the first passage by the General
9 Assembly of these proposed constitutional amendments, the
10 Secretary of the Commonwealth shall proceed immediately to
11 comply with the advertising requirements of section 1 of Article
12 XI of the Constitution of Pennsylvania and shall transmit the
13 required advertisements to two newspapers in every county in
14 which such newspapers are published in sufficient time after
15 passage of these proposed constitutional amendments.
16 (b) Upon the second passage by the General Assembly of these
17 proposed constitutional amendments, the Secretary of the
18 Commonwealth shall proceed immediately to comply with the
19 advertising requirements of section 1 of Article XI of the
20 Constitution of Pennsylvania and shall transmit the required
21 advertisements to two newspapers in every county in which such
22 newspapers are published in sufficient time after passage of
23 these proposed constitutional amendments. The Secretary of the
24 Commonwealth shall submit these proposed constitutional
25 amendments as separate questions to the qualified electors of
26 this Commonwealth at the first primary, general or municipal
27 election occurring at least three months after the proposed
28 constitutional amendments are passed by the General Assembly
29 which meets the requirements of and is in conformance with
30 section 1 of Article XI of the Constitution of Pennsylvania.
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1 SECTION 1. THE FOLLOWING AMENDMENT TO THE CONSTITUTION OF <--
2 PENNSYLVANIA IS PROPOSED IN ACCORDANCE WITH ARTICLE XI:
3 THAT SECTION 2(B) OF ARTICLE VIII BE AMENDED BY ADDING A
4 CLAUSE TO READ:
5 § 2. EXEMPTIONS AND SPECIAL PROVISIONS.
6 * * *
7 (B) THE GENERAL ASSEMBLY MAY, BY LAW:
8 * * *
9 (VI) AUTHORIZE LOCAL TAXING AUTHORITIES TO EXCLUDE FROM
10 TAXATION AN AMOUNT BASED ON THE ASSESSED VALUE OF HOMESTEAD
11 PROPERTY. THE EXCLUSIONS AUTHORIZED BY THIS CLAUSE SHALL NOT
12 EXCEED ONE-HALF OF THE MEDIAN ASSESSED VALUE OF ALL HOMESTEAD
13 PROPERTY WITHIN A LOCAL TAXING JURISDICTION. A LOCAL TAXING
14 AUTHORITY MAY NOT INCREASE THE MILLAGE RATE OF ITS TAX ON REAL
15 PROPERTY TO PAY FOR THESE EXCLUSIONS.
16 * * *
17 SECTION 2. (A) UPON THE FIRST PASSAGE BY THE GENERAL
18 ASSEMBLY OF THIS PROPOSED CONSTITUTIONAL AMENDMENT, THE
19 SECRETARY OF THE COMMONWEALTH SHALL PROCEED IMMEDIATELY TO
20 COMPLY WITH THE ADVERTISING REQUIREMENTS OF SECTION 1 OF ARTICLE
21 XI OF THE CONSTITUTION OF PENNSYLVANIA AND SHALL TRANSMIT THE
22 REQUIRED ADVERTISEMENTS TO TWO NEWSPAPERS IN EVERY COUNTY IN
23 WHICH SUCH NEWSPAPERS ARE PUBLISHED IN SUFFICIENT TIME AFTER
24 PASSAGE OF THIS PROPOSED CONSTITUTIONAL AMENDMENT.
25 (B) UPON THE SECOND PASSAGE BY THE GENERAL ASSEMBLY OF THIS
26 PROPOSED CONSTITUTIONAL AMENDMENT, THE SECRETARY OF THE
27 COMMONWEALTH SHALL PROCEED IMMEDIATELY TO COMPLY WITH THE
28 ADVERTISING REQUIREMENTS OF SECTION 1 OF ARTICLE XI OF THE
29 CONSTITUTION OF PENNSYLVANIA AND SHALL TRANSMIT THE REQUIRED
30 ADVERTISEMENTS TO TWO NEWSPAPERS IN EVERY COUNTY IN WHICH SUCH
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1 NEWSPAPERS ARE PUBLISHED IN SUFFICIENT TIME AFTER PASSAGE OF
2 THIS PROPOSED CONSTITUTIONAL AMENDMENT. THE SECRETARY OF THE
3 COMMONWEALTH SHALL SUBMIT THIS PROPOSED CONSTITUTIONAL AMENDMENT
4 TO THE QUALIFIED ELECTORS OF THIS COMMONWEALTH AT THE FIRST
5 PRIMARY, GENERAL OR MUNICIPAL ELECTION OCCURRING AT LEAST THREE
6 MONTHS AFTER THE PROPOSED CONSTITUTIONAL AMENDMENT IS PASSED BY
7 THE GENERAL ASSEMBLY WHICH MEETS THE REQUIREMENTS OF AND IS IN
8 CONFORMANCE WITH SECTION 1 OF ARTICLE XI OF THE CONSTITUTION OF
9 PENNSYLVANIA.
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