Bill Text: PA HB1743 | 2011-2012 | Regular Session | Introduced

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Bill Title: Providing for property tax payments.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2011-06-28 - Referred to FINANCE [HB1743 Detail]

Download: Pennsylvania-2011-HB1743-Introduced.html

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PRINTER'S NO. 2232
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1743 Session of2011
INTRODUCED BY PETRI, JUNE 28, 2011
REFERRED TO COMMITTEE ON FINANCE, JUNE 28, 2011
AN ACT
Amending Title 72 (Taxation and Fiscal Affairs) of the
Pennsylvania Consolidated Statutes, providing for property
tax payments.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Title 72 of the Pennsylvania Consolidated
Statutes is amended by adding a chapter to read:
CHAPTER 42
PROPERTY TAX PAYMENTS
Sec.
4201. Definitions.
4202. Administration.
4203. Program.
§ 4201. Definitions.
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:
"Claimant." An individual who seeks assistance under section
4203 (relating to program).
"Department." The Department of Revenue of the Commonwealth.
"Household income." As defined in Chapter 13 of the act of
June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the
Taxpayer Relief Act.
"Program." The Property Tax Assistance Program established
in section 4203 (relating to program).
"Property tax." A tax levied by a political subdivision on
real property.
§ 4202. Administration.
The department has the following powers and duties in the
administration of this chapter:
(1) Implement section 4203 (relating to program).
(2) Prescribe an application form under section 4203(c)
(1)(i).
(3) Promulgate regulations to implement section 4203(c)
and (d).
§ 4203. Program.
(a) Establishment.--The department shall establish the
Property Tax Assistance Program to assist eligible claimants in
the payment of property tax.
(b) Eligibility.--To be eligible to participate in the
program, a claimant must comply with all of the following:
(1) Be over 65 years of age.
(2) Have an annual household income of not more than
$50,000.
(c) Application.--
(1) To participate in the program, a claimant must
submit to the department all of the following:
(i) An application on a form prescribed by the
department establishing eligibility under subsection (b).
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(ii) The property tax bill for which assistance is
sought.
(2) The material under paragraph (1) must be submitted
within 45 days of the date the property tax under paragraph
(1)(ii) is due.
(d) Determination.--
(1) Within 15 days of receipt of an application under
subsection (c), the department shall make one of the
following determinations and notify the claimant:
(i) Determine the claimant eligible.
(ii) Determine the claimant ineligible.
(2) Failure to comply with the time requirement under
paragraph (1) shall be deemed a determination of
ineligibility.
(3) A determination of ineligibility under paragraph (1)
(ii) or (2) is subject to 2 Pa.C.S. Ch. 7 Subch. A (relating
to judicial review of Commonwealth agency action).
(e) Payment.--For each eligible claimant, the department
shall pay the tax bill under subsection (c)(1)(ii) from the
Property Tax Relief Fund.
Section 2. This act shall take effect immediately.
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