Bill Text: PA SB385 | 2011-2012 | Regular Session | Introduced

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Bill Title: In disabled veterans' real estate tax exemption, further providing for exemption and for duty of commission.

Spectrum: Slight Partisan Bill (Republican 15-7)

Status: (Introduced - Dead) 2011-02-11 - Referred to FINANCE [SB385 Detail]

Download: Pennsylvania-2011-SB385-Introduced.html

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PRINTER'S NO. 476
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 385 Session of2011
INTRODUCED BY BAKER, ROBBINS, SOLOBAY, COSTA, WAUGH, PIPPY, MENSCH, D. WHITE, M. WHITE, BRUBAKER, EICHELBERGER, ERICKSON, FERLO, FONTANA, YUDICHAK, SMUCKER, STACK, RAFFERTY, KASUNIC AND WARD, FEBRUARY 11, 2011
REFERRED TO FINANCE, FEBRUARY 11, 2011
AN ACT
Amending Title 51 (Military Affairs) of the Pennsylvania
Consolidated Statutes, in disabled veterans' real estate tax
exemption, further providing for exemption and for duty of
commission.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 8902(a)(3) of Title 51 of the
Pennsylvania Consolidated Statutes is amended and the section is
amended by adding a subsection to read:
§ 8902. Exemption.
(a) General rule.--Any resident of this Commonwealth shall
be exempt from the payment of all real estate taxes levied upon
any building, including the land upon which it stands, occupied
by that person as a principal dwelling, if all of the following
requirements are met:
* * *
(3) The principal dwelling is owned by that person
solely, with his or her spouse or as an estate by the
entireties and, subject to subsection (a.1), the land upon
which the principal dwelling stands does not exceed five
acres.
* * *
(a.1) Parcels of land in excess of five acres.--For parcels
of land in excess of five acres, only the five acres in closest
proximity to the principal dwelling may be considered for the
exemption.
* * *
Section 2. Section 8904 of Title 51 is amended to read:
§ 8904. Duty of commission.
The commission shall:
(1) Fix uniform and equitable standards for determining
the need for exemption from the payment of real estate taxes
granted by this act. In fixing such uniform and equitable
standards, the commission shall apply a rebuttable
presumption that an applicant with annual household income of
$75,000 or less has a need for the exemption. Beginning on
January 1, 2009, and every two years thereafter, the
commission shall adjust the annual income level qualifying
for the rebuttable presumption of need by an amount equal to
the change in the Consumer Price Index in the preceding two
years. The commission shall publish the adjusted annual
income level qualifying for the rebuttable presumption of
need as a notice in the Pennsylvania Bulletin.
(2) After submission of proof of need by the applicant
for the exemption from payment of real estate taxes,
determine the need of the applicant.
(3) Review at least once every five years all
determinations of need for exemptions from the payment of
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real estate taxes which have been granted in order to
determine any changes in the economic status of applicants
bearing upon the question of need.
(4) Certify the name and address and the need for
exemption from payment of real estate taxes, or termination
of such need, to the board for the assessment and revision of
taxes, or similar board for the assessment of taxes, having
jurisdiction of the assessment of the real property owned
solely or as an estate by the entirety and occupied as a
residence by the person seeking the tax exemption granted by
this chapter.
Section 3. This act shall take effect in 60 days.
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