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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY TOMLINSON AND McILHINNEY, JANUARY 28, 2011 |
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| REFERRED TO FINANCE, JANUARY 28, 2011 |
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| A JOINT RESOLUTION |
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1 | Proposing an amendment to the Constitution of the Commonwealth |
2 | of Pennsylvania, further providing for taxation exemptions |
3 | and special provisions. |
4 | The General Assembly of the Commonwealth of Pennsylvania |
5 | hereby resolves as follows: |
6 | Section 1. The following amendment to the Constitution of |
7 | Pennsylvania is proposed in accordance with Article XI: |
8 | That section 2(b) of Article VIII be amended to read: |
9 | § 2. Exemptions and special provisions. |
10 | * * * |
11 | (b) The General Assembly may, by law: |
12 | (i) Establish standards and qualifications for private |
13 | forest reserves, agricultural reserves, and land actively |
14 | devoted to agricultural use, and make special provision for the |
15 | taxation thereof; |
16 | (ii) Establish as a class or classes of subjects of taxation |
17 | the property or privileges of persons who, because of age, |
18 | disability, infirmity or poverty are determined to be in need of |
19 | tax exemption or of special tax provisions, and for any such |
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1 | class or classes, uniform standards and qualifications. The |
2 | Commonwealth, or any other taxing authority, may adopt or employ |
3 | such class or classes and standards and qualifications, and |
4 | except as herein provided may impose taxes, grant exemptions, or |
5 | make special tax provisions in accordance therewith. No |
6 | exemption or special provision shall be made under this clause |
7 | with respect to taxes upon the sale or use of personal property, |
8 | and no exemption from any tax upon real property shall be |
9 | granted by the General Assembly under this clause unless the |
10 | General Assembly shall provide for the reimbursement of local |
11 | taxing authorities by or through the Commonwealth for revenue |
12 | losses occasioned by such exemption; |
13 | (iii) Establish standards and qualifications by which local |
14 | taxing authorities may make uniform special tax provisions |
15 | applicable to a taxpayer for a limited period of time to |
16 | encourage improvement of deteriorating property or areas by an |
17 | individual, association or corporation, or to encourage |
18 | industrial development by a non-profit corporation; and |
19 | (iv) Make special tax provisions on any increase in value of |
20 | real estate resulting from residential construction. Such |
21 | special tax provisions shall be applicable for a period not to |
22 | exceed two years. |
23 | (v) Establish standards and qualifications by which local |
24 | taxing authorities in counties of the first and second class may |
25 | make uniform special real property tax provisions applicable to |
26 | taxpayers who are longtime owner-occupants as shall be defined |
27 | by the General Assembly of residences in areas where real |
28 | property values have risen markedly as a consequence of the |
29 | refurbishing or renovating of other deteriorating residences or |
30 | the construction of new residences. |
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1 | (vi) Authorize local taxing authorities to exclude from |
2 | taxation an amount based on the assessed value of homestead |
3 | property. The exclusions authorized by this clause shall not |
4 | exceed one-half of the median assessed value of all homestead |
5 | property within a local taxing jurisdiction. A local taxing |
6 | authority may not increase the millage rate of its tax on real |
7 | property to pay for these exclusions. |
8 | (vii) Establish standards and qualifications by which local |
9 | taxing authorities may make real property tax assessments based |
10 | upon an owner's cost of acquisition of the property. This clause |
11 | shall not include transfers of principal residence or farmland |
12 | between spouses or between parents and children. |
13 | * * * |
14 | Section 2. (a) Upon the first passage by the General |
15 | Assembly of this proposed constitutional amendment, the |
16 | Secretary of the Commonwealth shall proceed immediately to |
17 | comply with the advertising requirements of section 1 of Article |
18 | XI of the Constitution of Pennsylvania and shall transmit the |
19 | required advertisements to two newspapers in every county in |
20 | which such newspapers are published in sufficient time after |
21 | passage of this proposed constitutional amendment. |
22 | (b) Upon the second passage by the General Assembly of this |
23 | proposed constitutional amendment, the Secretary of the |
24 | Commonwealth shall proceed immediately to comply with the |
25 | advertising requirements of section 1 of Article XI of the |
26 | Constitution of Pennsylvania and shall transmit the required |
27 | advertisements to two newspapers in every county in which such |
28 | newspapers are published in sufficient time after passage of |
29 | this proposed constitutional amendment. The Secretary of the |
30 | Commonwealth shall submit this proposed constitutional amendment |
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1 | to the qualified electors of this Commonwealth at the first |
2 | primary, general or municipal election which meets the |
3 | requirements of and is in conformance with section 1 of Article |
4 | XI of the Constitution of Pennsylvania and which occurs at least |
5 | three months after the proposed constitutional amendment is |
6 | passed by the General Assembly. |
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