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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY KNOWLES, DAVIDSON, GINGRICH, GROVE, HESS, HORNAMAN, HUTCHINSON, MICOZZIE, MURT, OBERLANDER, PYLE, SANTARSIERO, SWANGER AND TALLMAN, FEBRUARY 14, 2011 |
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| REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 14, 2011 |
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| AN ACT |
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1 | Amending Title 72 (Taxation and Fiscal Affairs) of the |
2 | Pennsylvania Consolidated Statutes, providing for property |
3 | tax payments. |
4 | The General Assembly of the Commonwealth of Pennsylvania |
5 | hereby enacts as follows: |
6 | Section 1. Title 72 of the Pennsylvania Consolidated |
7 | Statutes is amended by adding a chapter to read: |
8 | CHAPTER 42 |
9 | PROPERTY TAX PAYMENTS |
10 | Sec. |
11 | 4201. Definitions. |
12 | 4202. Administration. |
13 | 4203. Program. |
14 | § 4201. Definitions. |
15 | The following words and phrases when used in this chapter |
16 | shall have the meanings given to them in this section unless the |
17 | context clearly indicates otherwise: |
18 | "Claimant." An individual who seeks assistance under section |
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1 | 4203 (relating to program). |
2 | "Department." The Department of Revenue of the Commonwealth. |
3 | "Household income." As defined in Chapter 13 of the act of |
4 | June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the |
5 | Taxpayer Relief Act. |
6 | "Program." The Property Tax Assistance Program established |
7 | in section 4203 (relating to program). |
8 | "Property tax." A tax levied by a political subdivision on |
9 | real property. |
10 | § 4202. Administration. |
11 | The department has the following powers and duties in the |
12 | administration of this chapter: |
13 | (1) Implement section 4203 (relating to program). |
14 | (2) Prescribe an application form under section 4203(c) |
15 | (1)(i). |
16 | (3) Promulgate regulations to implement section 4203(c) |
17 | and (d). |
18 | § 4203. Program. |
19 | (a) Establishment.--The department shall establish the |
20 | Property Tax Assistance Program to assist eligible claimants in |
21 | the payment of property tax. |
22 | (b) Eligibility.--To be eligible to participate in the |
23 | program, a claimant must comply with all of the following: |
24 | (1) Be over 65 years of age. |
25 | (2) Have an annual household income of not more than |
26 | $40,000. |
27 | (c) Application.-- |
28 | (1) To participate in the program, a claimant must |
29 | submit to the department all of the following: |
30 | (i) An application on a form prescribed by the |
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1 | department establishing eligibility under subsection (b). |
2 | (ii) The property tax bill for which assistance is |
3 | sought. |
4 | (2) The material under paragraph (1) must be submitted |
5 | within 45 days of the date the property tax under paragraph |
6 | (1)(ii) is due. |
7 | (d) Determination.-- |
8 | (1) Within 15 days of receipt of an application under |
9 | subsection (c), the department shall make one of the |
10 | following determinations and notify the claimant: |
11 | (i) Determine the claimant eligible. |
12 | (ii) Determine the claimant ineligible. |
13 | (2) Failure to comply with the time requirement under |
14 | paragraph (1) shall be deemed a determination of |
15 | ineligibility. |
16 | (3) A determination of ineligibility under paragraph (1) |
17 | (ii) or (2) is subject to 2 Pa.C.S. Ch. 7 Subch. A (relating |
18 | to judicial review of Commonwealth agency action). |
19 | (e) Payment.--For each eligible claimant, the department |
20 | shall pay the tax bill under subsection (c)(1)(ii) from the |
21 | Property Tax Relief Fund. |
22 | Section 2. This act shall take effect immediately. |
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