Bill Text: PA SB51 | 2009-2010 | Regular Session | Introduced

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Bill Title: Providing for an exemption from increases in school real property taxes for eligible taxpayers because of their age and income level and for the reimbursement of school districts by the Commonwealth.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2009-01-20 - Referred to FINANCE [SB51 Detail]

Download: Pennsylvania-2009-SB51-Introduced.html

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PRINTER'S NO. 36
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 51 Session of2009
INTRODUCED BY GREENLEAF, TARTAGLIONE, ERICKSON, MUSTO, ORIE, WILLIAMS, RAFFERTY, BROWNE, KASUNIC, WAUGH, O'PAKE, KITCHEN, STACK AND LOGAN, JANUARY 20, 2009
REFERRED TO FINANCE, JANUARY 20, 2009
AN ACT
Providing for an exemption from increases in school real
property taxes for eligible taxpayers because of their age
and income level and for the reimbursement of school
districts by the Commonwealth.
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 Senior
Citizens School Real Property Tax Freeze 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:
"Base amount." The amount of school real property taxes owed
on a homestead in the base year.
"Base year." The tax year immediately preceding the tax year
during which an eligible taxpayer becomes 65 years of age. If
the taxpayer did not own the homestead during the tax year
immediately preceding the tax year during which the taxpayer
became 65 years of age, the base year shall be the first tax
year during which the eligible taxpayer owned the homestead and
was 65 years of age or older.
"Eligible taxpayer." A taxpayer who meets the requirements
of section 5.
"Homestead." Any real property that meets the requirements
of section 6.
"Household income." The term shall have the same meaning
given to it under section 1303 of the act of June 27, 2006 (1st
Sp.Sess., P.L.1873, No.1), known as the Taxpayers Relief Act.
"Increase in school real property taxes." An increase in the
school real property taxes above the base amount resulting from
a millage increase, a change in the assessment ratio or method
or by a revaluing of all properties.
Section 3. School real property tax exemption.
Pursuant to section 2(b) of Article VIII of the Constitution
of Pennsylvania, school districts shall grant an annual
exemption from increases in school real property taxes for
eligible taxpayers because of their age and income level. This
exemption shall apply only to school real property taxes on an
eligible taxpayer's homestead.
Section 4. Amount of exemption.
The annual school real property tax exemption granted under
this act shall equal the increase in school real property taxes
on the eligible taxpayer's homestead. The amount shall be
calculated by subtracting the amount of school real property
taxes on the homestead in the base year from the amount of
school real property taxes on the homestead in the tax year for
which a claim for an exemption is filed. The difference, if any,
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shall be the amount of the exemption.
Section 5. Eligible taxpayer.
The real property tax exemption shall apply to each taxpayer
in a school district meeting the following requirements:
(1) The taxpayer is at least 65 years of age.
(2) The taxpayer has an annual household income not
exceeding $40,000.
(3) The taxpayer is not delinquent in paying school real
property taxes on the homestead.
(4) The taxpayer has filed a claim for the exemption,
including all necessary and required information, on a
standard form. The school district shall make such forms
available upon request.
Section 6. Homestead.
The exemption from the tax upon real property authorized
under section 3 shall apply only to school real property taxes
on an eligible taxpayer's homestead. For purposes of this act,
an eligible taxpayer's homestead is real property which
qualifies as a homestead under the act of June 27, 2006 (1st
Sp.Sess., P.L.1873, No.1), known as the Taxpayers Relief Act,
except real property which is rented or leased to the eligible
taxpayer.
Section 7. Commonwealth reimbursement.
Pursuant to section 2(b) of Article VIII of the Constitution
of Pennsylvania, the Commonwealth of Pennsylvania shall
reimburse school districts for revenue losses occasioned by the
tax exemption provided by this act. The Department of Education
shall, upon submission by a school district of documentation as
the department may require, reimburse the school district for
the amount of revenue lost to the school district because of
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this exemption. The reimbursement shall occur within 60 days of
submission of the documentation.
Section 8. Applicability.
This act shall apply to the tax year beginning July 1, 2009,
and each tax year thereafter.
Section 9. Effective date.
This act shall take effect immediately.
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