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PRINTER'S NO. 1185
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1044
Session of
2019
INTRODUCED BY PASHINSKI, HARKINS, DAVIDSON, CALTAGIRONE, KULIK,
McNEILL, NEILSON, ROEBUCK, PYLE, HILL-EVANS, MILLARD, DeLUCA,
GOODMAN, BURGOS, CIRESI, FREEMAN, KORTZ, COX, A. DAVIS,
TOOHIL AND SAMUELSON, APRIL 2, 2019
REFERRED TO COMMITTEE ON FINANCE, APRIL 2, 2019
AN ACT
Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
No.1), entitled "An act providing for taxation by school
districts, for the State funds formula, for tax relief in
first class cities, for school district choice and voter
participation, for other school district options and for a
task force on school cost reduction; making an appropriation;
prohibiting prior authorized taxation; providing for
installment payment of taxes; restricting the power of
certain school districts to levy, assess and collect taxes;
and making related repeals," in preliminary provisions,
further providing for definitions; and, in taxation by school
districts, further providing for school district tax notices.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 102 of the act of June 27, 2006 (1st
Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, is
amended by adding a definition to read:
Section 102. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
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"Conspicuous." A term, written, displayed or presented in a
manner that a reasonable person against which the term is to
operate should have noticed. Conspicuous terms shall include the
following:
(1) A heading in capitals:
(i) greater in size than the surrounding text; and
(ii) in contrasting type, font or color to the
surrounding text of lesser size.
(2) Language in the body of a record or display:
(i) greater in size than the surrounding text;
(ii) in contrasting type or font to the surrounding
text of the same size;
(iii) in black type against a solid yellow
background; and
(iv) set off from surrounding text of the same size
by symbols or other marks that call attention to the
language.
* * *
Section 2. Section 343 of the act is amended to read:
Section 343. School district tax notices.
(a) Tax notice.--A school district that implements homestead
and farmstead exclusions shall itemize the homestead and
farmstead exclusion on tax bills sent to homestead and farmstead
owners, indicating the original amount of tax liability, the
amount of the exclusion and the net amount of tax due after the
exclusion is applied. The tax bill shall be easily
understandable and include a notice pursuant to subsection (b).
(b) Notice of [property tax relief] State Gaming Fund tax
rebate.--A school district that implements homestead and
farmstead exclusions shall include with the homestead or
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farmstead owner's tax bill a notice that the tax bill includes a
homestead or farmstead exclusion in the amount identified under
subsection (a). The notice shall at a minimum be conspicuous and
take the following form:
[NOTICE OF PROPERTY TAX RELIEF
Your enclosed tax bill includes a tax reduction for your
homestead and/or farmstead property. As an eligible homestead
and/or farmstead property owner, you have received tax relief
through a homestead and/or farmstead exclusion which has been
provided under the Pennsylvania Taxpayer Relief Act, a law
passed by the Pennsylvania General Assembly designed to
reduce your property taxes.]
STATE GAMING FUND TAX REBATE
Your enclosed tax bill includes a tax reduction of (amount of
exclusion) for your property. You received this tax relief
through a homestead and/or farmstead exclusion funded by the
gaming industry and provided under the Pennsylvania Taxpayer
Relief Act, a law passed by the Pennsylvania General Assembly
designed to reduce your property taxes. This reduction is
separate from any tax increase or additional tax reduction by
your school district.
Section 3. The amendment of sections 102 and 343 of the act
shall apply to taxable years beginning after December 31, 2017.
Section 4. This act shall take effect immediately.
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