PRINTER'S NO. 4266
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2803
Session of
2020
INTRODUCED BY DIAMOND, COX, DAVANZO AND RYAN, AUGUST 18, 2020
REFERRED TO COMMITTEE ON FINANCE, AUGUST 18, 2020
AN ACT
Providing for discounts on real property taxes to resident
taxpayers for tuition and school-related fees of dependents
during proclamation of disaster emergency.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Short title.
This act shall be known and may be cited as the Emergency
Real Property Tax Relief Act.
Section 2. 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:
"Department." The Department of Education of the
Commonwealth.
"Proclamation of disaster emergency." The proclamation of
disaster emergency issued by the Governor on March 6, 2020,
published at 50 Pa.B. 1644 (March 21, 2020), and any renewal of
the proclamation of disaster emergency.
"Real property taxes." All real estate taxes, exclusive of
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municipal assessments, delinquent charges and interest, assessed
by the governing body of a school district and due and payable
during a calendar year.
"Resident taxpayer." A taxpayer who is domiciled in a school
district.
"School district." A school district of the first class,
second class, third class or fourth class.
"School-related fees." Fees charged by a school to all
students for books, instructional materials, technology
equipment and services, uniforms and activities.
"Tax notice." A notice of real property taxes due and
payable under section 6 of the act of May 25, 1945 (P.L.1050,
No.394), known as the Local Tax Collection Law.
Section 3. Discount on real property taxes.
For a tax notice issued to a resident taxpayer for an
academic year in which the proclamation of disaster emergency is
in effect, the resident taxpayer shall be entitled to a discount
on real property taxes due and payable as provided under the tax
notice. The discount on real property taxes shall be equal to
the sum of the expenses incurred for tuition and school-related
fees of a dependent of the resident taxpayer to attend an
alternate public or nonpublic school within the school district.
The discount on real property taxes shall not exceed 100% of the
resident taxpayer's real property tax liability.
Section 4. Application for discount.
(a) Application form.--The department shall develop a form
to apply for the discount on real property taxes as specified
under section 3 and make the form available on the department's
publicly accessible Internet website.
(b) Submission.--In order to apply for a discount of real
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property taxes as specified under section 3, a resident taxpayer
must submit the form under subsection (a) to the tax collector
of the school district. The discount on real property taxes
shall be made available to resident taxpayers for a period of
not less than four months after the date of a tax notice.
Section 5. Report by tax collector.
No later than five months after the date of a tax notice
issued by the tax collector to resident taxpayers of a school
district, the tax collector shall submit a report to the
department with all of the following information:
(1) The total number of resident taxpayers that received
discounts on real property taxes within the school district.
(2) The total number of dependents of resident taxpayers
that attended an alternate public or nonpublic school within
the school district.
(3) The total amount of discounts on real property taxes
provided to resident taxpayers under this act.
Section 6. Report by department.
No later than December 31, 2020, and each year thereafter
when the proclamation of disaster emergency is in effect, the
department shall submit a report to each member of the General
Assembly with all of the following information:
(1) The total number of resident taxpayers that received
discounts on real property taxes within each school district.
(2) The total number of dependents of resident taxpayers
that attended an alternate public or nonpublic school within
the school district.
(3) The total amount of discounts on real property taxes
provided to resident taxpayers under this act.
Section 7. Effective date.
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This act shall take effect immediately.
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