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                              PRIOR PASSAGE - NONE
                                                      PRINTER'S NO. 1680

THE GENERAL ASSEMBLY OF PENNSYLVANIA


SENATE BILL

No. 1153 Session of 2004


        INTRODUCED BY TOMLINSON, CONTI, ERICKSON, PIPPY AND WONDERLING,
           JUNE 9, 2004

        REFERRED TO FINANCE, JUNE 9, 2004

                               A JOINT RESOLUTION

     1  Proposing an amendment to the Constitution of the Commonwealth
     2     of Pennsylvania, further providing for taxation exemptions
     3     and special provisions.

     4     The General Assembly of the Commonwealth of Pennsylvania
     5  hereby resolves as follows:
     6     Section 1.  The following amendment to the Constitution of
     7  Pennsylvania is proposed in accordance with Article XI:
     8     That section 2(b) of Article VII be amended to read:
     9  § 2.  Exemptions and special provisions.
    10     * * *
    11     (b)  The General Assembly may, by law:
    12     (i)  Establish standards and qualifications for private
    13  forest reserves, agricultural reserves, and land actively
    14  devoted to agricultural use, and make special provision for the
    15  taxation thereof;
    16     (ii)  Establish as a class or classes of subjects of taxation
    17  the property or privileges of persons who, because of age,


     1  disability, infirmity or poverty are determined to be in need of
     2  tax exemption or of special tax provisions, and for any such
     3  class or classes, uniform standards and qualifications. The
     4  Commonwealth, or any other taxing authority, may adopt or employ
     5  such class or classes and standards and qualifications, and
     6  except as herein provided may impose taxes, grant exemptions, or
     7  make special tax provisions in accordance therewith. No
     8  exemption or special provision shall be made under this clause
     9  with respect to taxes upon the sale or use of personal property,
    10  and no exemption from any tax upon real property shall be
    11  granted by the General Assembly under this clause unless the
    12  General Assembly shall provide for the reimbursement of local
    13  taxing authorities by or through the Commonwealth for revenue
    14  losses occasioned by such exemption;
    15     (iii)  Establish standards and qualifications by which local
    16  taxing authorities may make uniform special tax provisions
    17  applicable to a taxpayer for a limited period of time to
    18  encourage improvement of deteriorating property or areas by an
    19  individual, association or corporation, or to encourage
    20  industrial development by a non-profit corporation; and
    21     (iv)  Make special tax provisions on any increase in value of
    22  real estate resulting from residential construction. Such
    23  special tax provisions shall be applicable for a period not to
    24  exceed two years.
    25     (v)  Establish standards and qualifications by which local
    26  taxing authorities in counties of the first and second class may
    27  make uniform special real property tax provisions applicable to
    28  taxpayers who are longtime owner-occupants as shall be defined
    29  by the General Assembly of residences in areas where real
    30  property values have risen markedly as a consequence of the
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     1  refurbishing or renovating of other deteriorating residences or
     2  the construction of new residences.
     3     (vi)  Authorize local taxing authorities to exclude from
     4  taxation an amount based on the assessed value of homestead
     5  property. The exclusions authorized by this clause shall not
     6  exceed one-half of the median assessed value of all homestead
     7  property within a local taxing jurisdiction. A local taxing
     8  authority may not increase the millage rate of its tax on real
     9  property to pay for these exclusions.
    10     (vii)  Establish standards and qualifications by which local
    11  taxing authorities may make real property tax assessments based
    12  upon an owner's cost of acquisition of the property. This clause
    13  shall not include transfers of principal residence or farmland
    14  between spouses or between parents and children.
    15     * * *
    16     Section 2.  (a)  Upon the first passage by the General
    17  Assembly of this proposed constitutional amendment, the
    18  Secretary of the Commonwealth shall proceed immediately to
    19  comply with the advertising requirements of section 1 of Article
    20  XI of the Constitution of Pennsylvania and shall transmit the
    21  required advertisements to two newspapers in every county in
    22  which such newspapers are published in sufficient time after
    23  passage of this proposed constitutional amendment.
    24     (b)  Upon the second passage by the General Assembly of this
    25  proposed constitutional amendment, the Secretary of the
    26  Commonwealth shall proceed immediately to comply with the
    27  advertising requirements of section 1 of Article XI of the
    28  Constitution of Pennsylvania and shall transmit the required
    29  advertisements to two newspapers in every county in which such
    30  newspapers are published in sufficient time after passage of
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     1  this proposed constitutional amendment. The Secretary of the
     2  Commonwealth shall submit this proposed constitutional amendment
     3  to the qualified electors of this Commonwealth at the first
     4  primary, general or municipal election which meets the
     5  requirements of and is in conformance with section 1 of Article
     6  XI of the Constitution of Pennsylvania and which occurs at least
     7  three months after the proposed constitutional amendment is
     8  passed by the General Assembly.















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