An Act amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act, providing for additional homestead exclusion allocation; and making an appropriation.

PRINTER'S NO. 245
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 302
Session of
2025
INTRODUCED BY HEFFLEY, HAMM, MENTZER, CIRESI, KENYATTA AND
ZIMMERMAN, JANUARY 23, 2025
REFERRED TO COMMITTEE ON FINANCE, JANUARY 23, 2025
AN ACT
Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
No.1), entitled "An act providing for taxation by school
districts, for the State funds formula, for tax relief in
first class cities, for school district choice and voter
participation, for other school district options and for a
task force on school cost reduction; making an appropriation;
prohibiting prior authorized taxation; providing for
installment payment of taxes; restricting the power of
certain school districts to levy, assess and collect taxes;
and making related repeals," providing for additional
homestead exclusion allocation; and making an appropriation.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of June 27, 2006 (1st Sp.Sess., P.L.1873,
No.1), known as the Taxpayer Relief Act, is amended by adding a
chapter to read:
CHAPTER 11
ADDITIONAL HOMESTEAD EXCLUSION ALLOCATION
Section 1101. Scope of chapter.
This chapter relates to an additional homestead exclusion
allocation.
Section 1102. Definitions.
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The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Farmstead property." As defined in 53 Pa.C.S. § 8582
(relating to definitions) .
"Homestead property." As defined in 53 Pa.C.S. § 8401
(relating to definitions).
Section 1103. Additional property tax reduction allocation.
(a) Allocation.--A school district shall receive an
allocation equal to t he total number of farmstead properties
plus the total number of homestead properties in the school
district multiplied by $1,000.
(b) Uses.--A school district shall use the allocation under
subsection (a) to provide an additional exclusion equal to 50%
of the real estate tax due to the school district for each
farmstead property and homestead property in the school
district, or $1,000, whichever is less.
(c) Report and certification.--Prior to the allocation of
funds under subsection (a), a school district shall submit a
report to the Department of Education with the total number of
farmstead properties and homestead properties in the school
district and the total amount of real estate taxes to be
reduced. The Department of Education shall certify the total
number of all farmstead properties and all homestead properties
reported and the total amount of real estate taxes to be
reduced, by school district, and transmit a copy of the
certification to the Appropriations Committee of the Senate and
the Appropriations Committee of the House of Representatives.
Section 1104. Appropriation.
The General Assembly shall appropriate to the Department of
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Education the amount determined under section 1103(c) for the
purpose of making allocations under section 1103(a).
Section 2. This act shall take effect in 60 days.
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