PRINTER'S NO. 3773
No. 2643 Session of 2000
INTRODUCED BY McGILL, ADOLPH, ARMSTRONG, BARD, BARRAR, BROWNE,
BUNT, CAPPABIANCA, L. I. COHEN, M. COHEN, CORNELL, DAILEY,
DALEY, DeLUCA, FICHTER, GEIST, GEORGE, GODSHALL, GRUCELA,
HARHAI, HASAY, HENNESSEY, HORSEY, LAUGHLIN, LEVDANSKY, LUCYK,
MAHER, MARSICO, McCALL, MELIO, ORIE, PETRARCA, RAYMOND,
ROBERTS, SEMMEL, STABACK, STERN, J. TAYLOR, TRELLO, TRUE,
TULLI, WATERS, WOJNAROSKI, YOUNGBLOOD AND YUDICHAK,
JUNE 14, 2000
REFERRED TO COMMITTEE ON FINANCE, JUNE 14, 2000
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," providing for senior citizens' property tax
11 freeze.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
15 the Tax Reform Code of 1971, is amended by adding an article to
16 read:
17 ARTICLE XXIV
18 SENIOR CITIZENS' PROPERTY TAX FREEZE
19 Section 2401. Definitions.--The following words, terms and
1 phrases, when used in this article, shall have the meanings
2 ascribed to them in this section, except where the context
3 clearly indicates a different meaning:
4 "Base payment." The amount of property tax paid by the
5 claimant either in the tax year beginning January 1, 1999, or in
6 the first tax year during which the claimant first becomes
7 eligible, whichever occurs later, on the principal residence in
8 which the claimant has maintained continuous occupancy and
9 ownership since either January 1, 1999, or the date upon which
10 the claimant first became eligible. In the event the claimant
11 purchases a residence after January 1, 1999, or after the date
12 upon which the claimant first becomes eligible, the base payment
13 means property taxes paid during the tax year in which the
14 purchase was made.
15 "Increases in property taxes." The additional payments due
16 above the base amount, resulting from millage increases,
17 modifications in the assessment ratio or assessment increase.
18 Section 2402. Eligible Applicants.--To be eligible for a tax
19 freeze under this article, a claimant must be sixty-five years
20 of age or older.
21 Section 2403. Tax Freeze.--Notwithstanding the provisions of
22 any other law, any person who meets the eligibility requirements
23 contained in this article shall be entitled to a real estate tax
24 freeze, and shall not be required to pay any increases in
25 property taxes in excess of the claimant's base payment.
26 Section 2404. Application Procedure.--Any person eligible
27 for a tax freeze under section 2402 may apply for the freeze by
28 filing with the taxing authorities the following documents:
29 (1) A statement of request for a tax freeze.
30 (2) A certification that the claimant or the claimant and
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1 the claimant's spouse jointly are the owners in fee simple of
2 the residence upon which the property taxes are imposed.
3 (3) Evidence that the claimant is sixty-five years of age or
4 older.
5 (4) Receipts showing prompt payment of the current year's
6 property tax liability.
7 Section 2. This act shall apply to property upon which tax
8 is levied after December 31, 1999.
9 Section 3. This act shall take effect in 60 days.
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