PRINTER'S NO. 3978
THE GENERAL ASSEMBLY OF PENNSYLVANIA
INTRODUCED BY PAINTER, THOMAS, McGEEHAN, CALTAGIRONE, DAVIS, YOUNGBLOOD, McNEILL, MAHONEY AND ROZZI, AUGUST 13, 2014
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, AUGUST 13, 2014
11Real Estate Tax Deferral for Elderly Homeowners
14§ 8551. Scope of chapter.
17§ 8552. Authority.
1§ 8553. Eligibility and length of deferral.
14(c) Income eligibility.--A claimant shall be eligible for a
15tax deferral if the claimant and the claimant's spouse have a
16household income not exceeding the maximum household income
17eligibility limitations set forth in Chapter 13 of the act of
18June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the
19Taxpayer Relief Act.
23§ 8554. Application procedure.
24(a) Initial application.--Any person eligible for a tax
25deferral under this subchapter may apply annually to the
26political subdivision. In the initial year of application, the
27following information shall be provided in the manner required
28by the political subdivision:
29(1) A statement of request for the tax deferral.
30(2) A certification that the applicant or the applicant
14(b) Subsequent years.--After the initial entry into the
15program, a claimant shall remain eligible for tax deferral in
16subsequent years so long as the claimant continues to meet the
17eligibility requirements of this subchapter.
18§ 8555. Attachment and satisfaction of lien.
19(a) Nature of lien.--All taxes deferred under this
20subchapter shall constitute a prior lien on the homestead of the
21claimant in favor of the political subdivision and shall attach
22as of the date and in the same manner as other real estate tax
23liens. The deferred taxes shall be collected as other real
24estate tax liens, but the deferred taxes shall be due, payable
25and delinquent only as provided in subsection (b).
8(3) The surviving spouse of a claimant shall not be
9required to pay the deferred taxes by reason of his or her
10acquisition of the homestead due to death of the claimant as
11long as the surviving spouse maintains his or her domicile in
12the property. The surviving spouse may continue to
13participate in the tax deferral program in subsequent years
14provided he or she is eligible under the provisions of this
16§ 8556. Preemption.
23(1) The act of May 16, 1923 (P.L.207, No.153), entitled
24"An act providing when, how, upon what property, and to what
25extent, liens shall be allowed for taxes and for municipal
26improvements, for the removal of nuisances, and for water
27rents or rates, sewer rates, and lighting rates; for the
28procedure upon claims filed therefor; the methods for
29preserving such liens and enforcing payment of such claims;
30the effect of judicial sales of the properties liened; the
1distribution of the proceeds of such sales, and the
2redemption of the property therefrom; for the lien and
3collection of certain taxes heretofore assessed, and of
4claims for municipal improvements made and nuisances removed,
5within six months before the passage of this act; and for the
6procedure on tax and municipal claims filed under other and
7prior acts of Assembly."
12(4) The act of June 28, 1967 (P.L.122, No.32), entitled
13"An act authorizing and empowering city treasurers of cities
14of the second class A to sell at public sale, lands or real
15estate upon which the taxes, assessed and levied by the city,
16are delinquent and unpaid; fixing the interests of all taxing
17authorities where such lands are purchased by the city;
18providing for the distribution of moneys received as income
19from or resale of such lands; and providing for a method of
20reselling such lands purchased, by the city, or by the city
21at any sale for the nonpayment of taxes, free and clear of
22all mortgages, ground rents, interest in or claims against
23said lands; authorizing an agreement between cities of the
24second class A purchasing property at treasurer's sales and
25all other taxing authorities having an interest in such lands
26with respect to the distribution of rents, income and the
27proceeds of the resale of such lands."
30(6) Any and all other acts.
1Section 4. This act shall take effect in 60 days.