THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY McGEEHAN, JOHNSON, B. BOYLE, K. BOYLE, BROWNLEE, CALTAGIRONE, DONATUCCI, JOSEPHS, KOTIK, M. O'BRIEN, PAYNE, TAYLOR AND YOUNGBLOOD, OCTOBER 18, 2011

REFERRED TO COMMITTEE ON URBAN AFFAIRS, OCTOBER 18, 2011  

AN ACT

Amending the act of December 13, 1988 (P.L.1190, No.146),

entitled "An act establishing standards and qualifications by

which local tax authorities in counties of the first and

second class may make special real property tax relief

provisions," further providing for conditions of deferral or

exemption.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 5 of the act of December 13, 1988

(P.L.1190, No.146), known as the First and Second Class County

Property Tax Relief Act, is amended to read:

Section 5.  Conditions of deferral or exemption.

(a)  General rule.--Any deferral or exemption of payment of

an increase in real property taxes granted pursuant to this act

shall be limited to real property which meets all of the

following conditions:

(1)  The property is owned and occupied by a longtime

owner-occupant.

(2)  The property is the principal residence and domicile

of the longtime owner-occupant.

(b)  Penalties and interest.--No penalties and interest shall

accrue on the portion of the deferral pursuant to this act.

(c)  Financial need or age.--

[(1)  Neither financial need nor age of the longtime

owner-occupant shall be a determinant of eligibility in a

county of the first class.]

(2)  [School] A county of the first class and school  

districts and municipalities within a county of the second

class may determine whether financial need, age, or both, of

the longtime owner-occupant shall be used to determine

eligibility.

Section 2.  This act shall take effect in 60 days.