Bill Text: PA HB786 | 2011-2012 | Regular Session | Introduced

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Bill Title: Further providing for duty of board; and providing for municipal service fee exemption.

Spectrum: Slight Partisan Bill (Democrat 26-9)

Status: (Introduced - Dead) 2011-02-23 - Referred to VETERANS AFFAIRS AND EMERGENCY PREPAREDNESS [HB786 Detail]

Download: Pennsylvania-2011-HB786-Introduced.html

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PRINTER'S NO. 807
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 786 Session of2011
INTRODUCED BY SANTARSIERO, DEASY, BARRAR, K. BOYLE, BRADFORD, V. BROWN, BUXTON, CALTAGIRONE, CARROLL, D. COSTA, DeLUCA, FABRIZIO, GABLER, GEORGE, GOODMAN, HARHART, HENNESSEY, HORNAMAN, JOSEPHS, KORTZ, LONGIETTI, MATZIE, MURPHY, O'NEILL, PYLE, READSHAW, SAINATO, K. SMITH, M. SMITH, SWANGER, VULAKOVICH AND WAGNER, FEBRUARY 23, 2011
REFERRED TO COMMITTEE ON VETERANS AFFAIRS AND EMERGENCY PREPAREDNESS, FEBRUARY 23, 2011
AN ACT
Amending Title 51 (Military Affairs) of the Pennsylvania
Consolidated Statutes, further providing for duty of board;
and providing for municipal service fee exemption.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 8903 of Title 51 of the Pennsylvania
Consolidated Statutes is amended to read:
§ 8903. Duty of board.
(a) Grant of tax exemption.--When the conditions specified
in section 8902 (relating to exemption) are determined to exist
by the board for the assessment and revision of taxes, or by a
similar board for the assessment of taxes, and upon the receipt
by that board of a certification of need for the tax exemption
from the commission, the board shall grant the tax exemption
prescribed by section 8902. Notification of the granting of the
tax exemption by the board shall be forwarded to the person who
has received the exemption from the payment of real estate taxes
and to the tax-levying bodies and tax collectors of all
political subdivisions imposing taxes upon the dwelling of the
person granted the exemption from payment of real estate taxes.
(b) Suspension of taxes pending certification.--A person who
requests the exemption from the payment of real estate taxes
shall have the real estate taxes suspended upon filing of that
request until the commission notifies the board of the person's
certification of need for the tax exemption. Notification of the
suspension of the person's real estate taxes by the board shall
be forwarded to the person who is seeking the exemption from the
payment of real estate taxes and to the tax-levying bodies and
tax collectors of all political subdivisions imposing taxes upon
the dwelling of the person granted the suspension from real
estate taxes pending the commission's certification. If the
commission does not certify the need of a person seeking an
exemption from the payment of real estate taxes, then that
person shall make payment of any taxes that were due to any tax-
levying body or tax collector during the period of suspension.
No interest or penalty shall accrue on the suspended taxes.
Section 2. Title 51 is amended by adding a section to read:
§ 8907. Municipal service fee exemption.
(a) Grant of exemption.--Any resident of this Commonwealth
who qualifies for the exemption provided for under section 8902
(relating to exemption) shall, for the period said exemption is
in effect, be exempt from the payment of any fee, charge or
assessment imposed by a municipality or municipal authority for
the provision of trash collection services provided generally to
residents of the municipality or areas served by the authority
that is charged on the municipal tax bill. The exemption
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afforded a qualifying resident under this section shall apply
regardless of whether the foregoing services are provided
directly by the municipality, the municipal authority or by a
third party pursuant to contract with the municipality or
municipal authority.
(b) Implementation.--Upon receipt by the municipality,
municipal authority or third party provider of the municipal
services enumerated in subsection (a) of a copy of the
notification issued pursuant to section 8903(a) (relating to
duty of board) granting real estate tax exemption to a
qualifying resident, the municipality, municipal authority or
third party provider shall not impose any fee, charge or
assessment for the provision of such services to the resident
who is the subject of such notification for the period the
exemption is in effect. The municipality, municipal authority or
third party provider shall refund any fee, charge or assessment
collected from the resident for services provided in the period
between the effective date of the exemption and receipt of the
notification. Any fee, charge or assessment due a third party
provider of municipal services on account of services furnished
a resident enjoying the exemption afforded by this section shall
be the responsibility of the contracting municipality or
municipal authority.
(c) Construction.--This section shall not be construed to
exempt a resident who qualifies for the real estate tax
exemption provided under section 8902 from the payment of any
other municipal taxes. Nothing in this section shall be
construed to include fees associated with permits issued by a
municipality, nor to tapping fees imposed by a municipality or
municipal authority pursuant to law.
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Section 3. This act shall take effect in 60 days.
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