Bill Text: PA HB501 | 2011-2012 | Regular Session | Introduced


Bill Title: Providing for an exemption from increases in real property taxes for senior citizen taxpayers.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2011-02-04 - Referred to APPROPRIATIONS [HB501 Detail]

Download: Pennsylvania-2011-HB501-Introduced.html

  

 

    

PRINTER'S NO.  456

  

THE GENERAL ASSEMBLY OF PENNSYLVANIA

  

HOUSE BILL

 

No.

501

Session of

2011

  

  

INTRODUCED BY M. O'BRIEN, CALTAGIRONE, DeLUCA, HENNESSEY, BARRAR, FARRY, GIBBONS, GROVE, HUTCHINSON, KOTIK, O'NEILL, PYLE, READSHAW, K. SMITH, STERN, TALLMAN, THOMAS, VULAKOVICH AND YOUNGBLOOD, FEBRUARY 4, 2011

  

  

REFERRED TO COMMITTEE ON APPROPRIATIONS, FEBRUARY 4, 2011  

  

  

  

AN ACT

  

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Providing for an exemption from increases in real property taxes

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for senior citizen taxpayers.

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The General Assembly of the Commonwealth of Pennsylvania

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hereby enacts as follows:

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Section 1.  Short title.

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This act shall be known and may be cited as the Senior

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Citizens Property Tax Increase Freeze Act.

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Section 2.  Definitions.

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The following words and phrases when used in this act shall

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have the meanings given to them in this section unless the

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context clearly indicates otherwise:

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"Base amount."  The amount of real property taxes owed on a

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homestead in the base year.

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"Base year."  The tax year immediately preceding the tax year

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during which an eligible taxpayer becomes 65 years of age. If

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the taxpayer did not own the homestead during the tax year

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immediately preceding the tax year during which the taxpayer

 


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became 65 years of age, the base year shall be the first tax

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year during which the eligible taxpayer owned the homestead and

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was 65 years of age or older.

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"Eligible taxpayer."  A taxpayer who is at least 65 years of

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age.

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"Homestead."  Any real property that meets the requirements

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of section 5.

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"Increase in real property taxes."  An increase in the real

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property taxes above the base amount resulting from a millage

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increase, a change in the assessment ratio or method or by a

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revaluing of all properties.

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Section 3.  Real property tax exemption.

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Pursuant to section 2(b) of Article VIII of the Constitution

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of Pennsylvania, political subdivisions shall grant an annual

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exemption from increases in real property taxes for eligible

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taxpayers because of their age. This exemption shall apply only

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to real property taxes on an eligible taxpayer's homestead.

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Section 4.  Amount of exemption.

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The annual real property tax exemption granted under this act

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shall equal the increase in real property taxes on the eligible

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taxpayer's homestead.

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Section 5.  Homestead.

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The exemption from the tax upon real property authorized

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under section 3 shall apply only to real property taxes on an

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eligible taxpayer's homestead. For purposes of this act, an

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eligible taxpayer's homestead is real property which qualifies

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as a homestead under chapter 13 of the act of act of June 27,

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2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer

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Relief Act, except real property which is rented or leased to

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the eligible taxpayer.

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Section 6.  Applicability.

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This act shall apply to the tax year beginning July 1, 2009,

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and each tax year thereafter.

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Section 10.  Effective date.

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This act shall take effect immediately.

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