| |
|
| |
| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
| |
| HOUSE BILL |
|
| |
| |
| INTRODUCED BY O'NEILL, CREIGHTON, EVERETT, FABRIZIO, GEIST, HARKINS, HENNESSEY, MURT, READSHAW, REICHLEY, ROHRER AND K. SMITH, APRIL 8, 2009 |
| |
| |
| REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, APRIL 8, 2009 |
| |
| |
| |
| AN ACT |
| |
1 | Amending Title 53 (Municipalities Generally) of the Pennsylvania |
2 | Consolidated Statutes, further providing for the definition |
3 | of "homestead." |
4 | The General Assembly of the Commonwealth of Pennsylvania |
5 | hereby enacts as follows: |
6 | Section 1. The definition of "homestead" in section 8401 of |
7 | Title 53 of the Pennsylvania Consolidated Statutes is amended to |
8 | read: |
9 | § 8401. Definitions. |
10 | The following words and phrases when used in this subpart |
11 | shall have the meanings given to them in this section unless the |
12 | context clearly indicates otherwise: |
13 | * * * |
14 | "Homestead." A dwelling, including the parcel of land on |
15 | which the dwelling is located and the other improvements located |
16 | on the parcel for which any of the following apply: |
17 | (1) The dwelling is primarily used as the domicile of an |
18 | owner who is a natural person. The homestead for real |
|
1 | property qualifying under this paragraph shall not include |
2 | the land on which the dwelling is located if the land is not |
3 | owned by a person who owns the dwelling. A dwelling that is |
4 | not primarily used as the domicile of an owner who is a |
5 | natural person may be considered a homestead property if it |
6 | is not used for income generating purposes while not being |
7 | used as the domicile of an owner who is a natural person. |
8 | (2) The dwelling is a unit in a condominium as the term |
9 | is defined in 68 Pa.C.S. § 3103 (relating to definitions) and |
10 | the unit is primarily used as the domicile of a natural |
11 | person who is an owner of the unit; or the dwelling is a unit |
12 | in a cooperative as the term is defined in 68 Pa.C.S. § 4103 |
13 | (relating to definitions) and the unit is primarily used as |
14 | the domicile of a natural person who is an owner of the unit. |
15 | The homestead for a unit in a condominium or a cooperative |
16 | shall be limited to the assessed value of the unit, which |
17 | shall be determined in a manner consistent with the |
18 | assessment of real property taxes on those units under 68 |
19 | Pa.C.S. (relating to real and personal property) or as |
20 | otherwise provided by law. If the unit is not separately |
21 | assessed for real property taxes, the homestead shall be a |
22 | pro rata share of the real property. |
23 | (3) The dwelling does not qualify under paragraphs (1) |
24 | and (2) and a portion of the dwelling is used as the domicile |
25 | of an owner who is a natural person. The homestead for real |
26 | property qualifying under this paragraph shall be the portion |
27 | of the real property that is equal to the portion of the |
28 | dwelling that is used as the domicile of an owner. |
29 | * * * |
30 | Section 2. This act shall take effect in 60 days. |
|