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

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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

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PRINTER'S NO. 456
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 501 Session of2011
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
Providing for an exemption from increases in real property taxes
for senior citizen taxpayers.
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 Property Tax Increase 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 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 is at least 65 years of
age.
"Homestead." Any real property that meets the requirements
of section 5.
"Increase in real property taxes." An increase in the 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. Real property tax exemption.
Pursuant to section 2(b) of Article VIII of the Constitution
of Pennsylvania, political subdivisions shall grant an annual
exemption from increases in real property taxes for eligible
taxpayers because of their age. This exemption shall apply only
to real property taxes on an eligible taxpayer's homestead.
Section 4. Amount of exemption.
The annual real property tax exemption granted under this act
shall equal the increase in real property taxes on the eligible
taxpayer's homestead.
Section 5. Homestead.
The exemption from the tax upon real property authorized
under section 3 shall apply only to 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 chapter 13 of the act of act of June 27,
2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer
Relief Act, except real property which is rented or leased to
the eligible taxpayer.
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Section 6. Applicability.
This act shall apply to the tax year beginning July 1, 2009,
and each tax year thereafter.
Section 10. Effective date.
This act shall take effect immediately.
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