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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY BOSCOLA, BROWNE, FONTANA, ORIE, BREWSTER, SOLOBAY, RAFFERTY AND ARGALL, FEBRUARY 25, 2011 |
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| REFERRED TO FINANCE, FEBRUARY 25, 2011 |
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| AN ACT |
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1 | Authorizing senior citizens to claim an exemption from tax |
2 | increases as to certain real property; and providing for |
3 | termination of the exemption. |
4 | The General Assembly of the Commonwealth of Pennsylvania |
5 | hereby enacts as follows: |
6 | Section 1. Short title. |
7 | This act shall be known and may be cited as the Senior |
8 | Citizens' Property Tax Freeze Act. |
9 | Section 2. Exemption from property tax increases. |
10 | No political subdivision which imposes a real property tax on |
11 | residential property shall increase the tax or the tax rate on |
12 | the real property of an individual if all of the following |
13 | apply: |
14 | (1) The individual is 65 years of age or older. |
15 | (2) The individual currently resides on the property as |
16 | to which the exemption is claimed and has resided thereon for |
17 | at least five consecutive years immediately prior to claiming |
18 | the exemption. |
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1 | (3) Neither the individual nor any other person with |
2 | whom the individual owns the property by joint tenancy, |
3 | tenancy in common or tenancy by the entireties is currently |
4 | claiming or otherwise receiving an exemption under this |
5 | section as to other property located in this Commonwealth. |
6 | (4) The individual's annual income, as defined in |
7 | Chapter 13 of the act of June 27, 2006 (1st Sp.Sess., |
8 | P.L.1873, No.1), known as the Taxpayer Relief Act, is not |
9 | more than $65,000. |
10 | Section 3. Application for exemption. |
11 | An individual may apply for the exemption allowed by section |
12 | 2 by filing with the political subdivision which imposes the tax |
13 | a notarized statement containing all of the following: |
14 | (1) The applicant's name, residential address and Social |
15 | Security number. |
16 | (2) A certification that the individual is 65 years of |
17 | age or older, currently resides on the property as to which |
18 | the exemption is claimed and has resided thereon for at least |
19 | five consecutive years immediately prior to claiming the |
20 | exemption. |
21 | (3) The names and Social Security numbers of all other |
22 | owners of the property as to which the exemption is claimed. |
23 | (4) A certification that no taxes are in arrears as to |
24 | the property. |
25 | (5) Evidence that the individual's annual income does |
26 | not exceed $65,000. |
27 | Section 4. Termination of exemption. |
28 | (a) General rule.--Except as provided in subsection (b), the |
29 | exemption allowed by section 2 shall be terminated, and the tax |
30 | and tax rate shall become current upon sale or transfer of the |
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1 | property as to which the exemption is in effect, including a |
2 | transfer under a recorded real property sales contract. |
3 | (b) Exception.--The exemption from property tax increase |
4 | shall not be terminated under subsection (a) if the sale or |
5 | transfer is to a joint owner, tenant in common or tenant by the |
6 | entireties who is 64 years of age or older at the time of the |
7 | sale or transfer and who is otherwise entitled to claim the |
8 | exemption. |
9 | Section 5. Reimbursement by Commonwealth. |
10 | The Department of Revenue shall reimburse political |
11 | subdivisions annually for the difference between the real |
12 | property taxes imposed upon individuals who are receiving |
13 | exemptions under this act and the tax liability which would have |
14 | been imposed if the exemptions had not been granted. |
15 | Section 6. Applicability. |
16 | This act shall apply to the tax year beginning January 1, |
17 | 2012, and to all subsequent tax years. |
18 | Section 7. Repeal. |
19 | All acts and parts of acts are repealed insofar as they are |
20 | inconsistent with this act. |
21 | Section 8. Effective date. |
22 | This act shall take effect immediately. |
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