Bill Text: PA SB504 | 2011-2012 | Regular Session | Introduced

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Bill Title: Further providing for tax relief and use of disbursements.

Spectrum: Slight Partisan Bill (Democrat 6-3)

Status: (Introduced - Dead) 2011-02-11 - Referred to FINANCE [SB504 Detail]

Download: Pennsylvania-2011-SB504-Introduced.html

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PRINTER'S NO. 504
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 504 Session of2011
INTRODUCED BY COSTA, FONTANA, BREWSTER, FERLO, PIPPY, ORIE, KITCHEN, BROWNE AND WASHINGTON, FEBRUARY 11, 2011
REFERRED TO FINANCE, FEBRUARY 11, 2011
AN ACT
Amending the act of July 28, 1953 (P.L.723, No.230), entitled,
as amended, "An act relating to counties of the second class
and second class A; amending, revising, consolidating and
changing the laws relating thereto," further providing for
tax relief and use of disbursements.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 3171-B of the act of July 28, 1953 (P.L.
723, No.230), known as the Second Class County Code, amended
November 30, 2004 (P.L.1439, No.186), is amended to read:
Section 3171-B. Tax Relief and Use of Disbursements.--(a)
(1) The county and the city shall utilize the disbursements
received from the State Treasurer under section 3157-B(b) in the
first full calendar year in which the disbursements are received
for the reduction of local taxes.
(2) Effective January 1 of the first full calendar year in
which disbursements are received pursuant to section 3157-B(b),
the county and the city shall repeal any tax imposed upon
personal property.
(3) Effective January 1 of the first full calendar year in
which disbursements are received pursuant to section 3157-B(b),
the city shall reduce to an amount not to exceed five per centum
(5%) the tax on admissions to places of amusement, athletic
events and the like and on motion picture theaters.
(3.1) Notwithstanding the provisions of any other act, the
city shall use two-thirds of the nonresident sports facility
usage fee collected pursuant to the act of December 31, 1965
(P.L.1257, No.511), known as "The Local Tax Enabling Act," to
reduce the amount of tax on admissions to places of amusement
that are involved with performing arts for which the net
proceeds therefrom inure to the benefit of an institution of
purely public charity. In reducing the rate of the tax pursuant
to this provision, the city shall not establish a rate that
exceeds two and one-half per centum (2.5%). If the city cannot
impose and collect a nonresident sports facility usage fee
pursuant to "The Local Tax Enabling Act," the city shall not
establish a rate that exceeds five per centum (5%).
(4) The county and the city shall utilize all or a portion
of revenues remaining from disbursements received pursuant to
section 3157-B(b) after reducing taxes as provided by clauses
(1) and (2) for the implementation of one of the following:
(i) programs under the act of December 13, 1988 (P.L.1190,
No.146), known as the "First and Second Class County Property
Tax Relief Act";
(ii) a program for property tax rebate or rent rebate in
lieu of property taxes modeled by the county or city after [the
act of March 11, 1971 (P.L.104, No.3), known as the "Senior
Citizens Rebate and Assistance Act,"] Chapter 13 of the act of
June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the
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"Taxpayer Relief Act," for longtime owner-occupants of personal
residences. Property eligible for tax relief under this clause
shall be limited to a primary personal residence owned by a
single person age 62 or older or by married persons if either
spouse is 62 years of age or older. Tax relief provided pursuant
to this clause shall be limited to persons whose income as
defined under [the act of March 11, 1971 (P.L.104, No.3), known
as the "Senior Citizens Rebate and Assistance Act,"] Chapter 13
of the "Taxpayer Relief Act" does not exceed twenty-five
thousand dollars ($25,000); or
(iii) a program for property tax rebate or rent rebate in
lieu of property taxes modeled by the county or city after the
["Senior Citizens Rebate and Assistance Act"] "Taxpayer Relief
Act" for longtime owner-occupants of personal residences.
Property eligible for tax relief under this clause shall be
limited to a primary personal residence owned by a single person
age 60 or older or by married persons if either spouse is 60
years of age or older. Tax relief provided pursuant to this
clause shall be limited to persons whose income as defined under
the ["Senior Citizens Rebate and Assistance Act"] "Taxpayer
Relief Act" does not exceed thirty thousand dollars ($30,000).
For purposes of this clause, "longtime owner-occupant" shall
mean:
(A) any person who for at least ten continuous years has
owned and has occupied a dwelling place within the county as a
principal residence and domicile, or any person who for at least
five years has owned and occupied a dwelling within the county
as a principal residence and domicile if that person received
assistance in the acquisition of the property as part of a
government or nonprofit housing program; or
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(B) any person who has owned and occupied a dwelling place
within the county as a principal residence and domicile for a
period of 20 continuous years but after that time moved and was
not an owner of the dwelling place that was a principal domicile
but who currently owns and occupies a dwelling place within the
county as a principal domicile for a period of not less than two
years.
(5) The county may establish installment payment programs
for payment of the property taxes by taxpayers who participate
in county programs for real property tax relief pursuant to
clause (4).
(b) (1) Municipalities other than the county and the city
shall utilize at least two-thirds of the disbursements received
under section 3157-B(b) for the reduction of local taxes.
(2) Municipalities other than the county and the city shall
utilize all or a portion of disbursements received for the
purpose of reducing local taxes for the implementation of
programs for real property tax relief. Such programs may consist
of a program as provided by subsection (a)(4), a program for
property tax rebate or rent rebate in lieu of property taxes
modeled after [the "Senior Citizens Rebate and Assistance Act,"]
Chapter 13 of the "Taxpayer Relief Act," a reduction in the
millage rate across all properties or a combination of the
foregoing.
(3) Municipalities in counties of the second class, other
than the county and the city, which do not impose a tax upon
personal property on the effective date of this amendatory act
are prohibited from imposing such a tax thereafter.
(c) No municipality or city may use disbursements received
for the purpose of securing the bonds of a municipal authority
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or may allow disbursements received to be controlled or
distributed by an entity other than the governing body of the
municipality.
Section 2. This act shall take effect immediately.
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