53 Pennsylvania Consolidated Statutes Chapter 85 - Assessments Of Persons And Property

• Chapter Notes

Subchapters A through C (Reserved)
Subchapter D.  Cities and Counties of the First Class

• Section 8561 - Scope Of Subchapter
  This subchapter relates to assessments in cities and counties of the first class.
• Section 8562 - Definitions
  The following words and phrases when used in this subchapter shall have the meanings given to them in this section unless the context clearly...
• Section 8563 - Tax Rates
  (a) General rule.--Notwithstanding the provisions of section 696(h) of the Public School Code of 1949 or any other provision of law, the following shall...
• Section 8564 - Installment Payments
  The governing body of a county of the first class may authorize the collection of a tax enumerated in section 201(a) of the act...
• Section 8565 - Assessments And Appeals For Certain Tax Years
  (a) Legislative findings.--The General Assembly finds and declares as follows: (1) Real estate tax assessment in a city has become increasingly at variance with...

Subchapter E.  Real Estate Tax Deferral

• Section 8571 - Short Title Of Subchapter
  This subchapter shall be known and may be cited as the Real Estate Tax Deferment Program Act.
• Section 8572 - Definitions
  The following words and phrases when used in this subchapter shall have the meanings given to them in this section unless the context clearly...
• Section 8573 - Authority
  All political subdivisions shall have the power and authority to grant annual tax deferrals in the manner provided in this subchapter.
• Section 8574 - Income Eligibility
  A claimant shall be eligible for a tax deferral if the claimant and the claimant's spouse have a household income not exceeding the maximum...
• Section 8575 - Tax Deferral
  (a) Amount.--An annual real estate tax deferral granted under this subchapter shall equal the increase in real property taxes upon the homestead of the...
• Section 8576 - Application Procedure
  (a) Initial application.--Any person eligible for a tax deferral under this subchapter may apply annually to the political subdivision. In the initial year of...
• Section 8577 - Contents Of Application
  Any application for a tax deferral distributed to persons shall contain the following: (1) A statement that the tax deferral granted under this subchapter...
• Section 8578 - Attachment And Satisfaction Of Liens
  (a) Nature of lien.--All taxes deferred under this subchapter shall constitute a prior lien on the homestead of the claimant in favor of the...

Subchapter F.  Homestead Property Exclusion

• Section 8581 - Short Title Of Subchapter
  This subchapter shall be known and may be cited as the Homestead Property Exclusion Program Act.
• Section 8582 - Definitions
  The following words and phrases when used in this subchapter shall have the meanings given to them in this section unless the context clearly...
• Section 8583 - Exclusion For Homestead Property
  (a) General rule.--The governing body of a political subdivision may exclude from taxation a fixed dollar amount of the assessed value of each homestead...
• Section 8584 - Administration And Procedure
  (a) Application; determinations.--The owner or owners of real property seeking to have property approved as homestead property or farmstead property shall file an application...
• Section 8585 - Exclusion For Farmstead Property
  (a) Authorization.--The exclusion for farmstead property shall be authorized pursuant to section 2(b)(i) of Article VIII of the Constitution of Pennsylvania. This exclusion shall...
• Section 8586 - Limitations
  (a) Limit on exclusion.-- (1) In accordance with the limits established on the exclusion for homestead property in Article VIII of the Constitution of...
• Section 8587 - Uniform Application
  An application form for use by assessors under section 8584(a) (relating to administration and procedure) shall be developed by the Department of Community and...
• Section 8588 - Applicability
  Notwithstanding the provisions of section 8405 (relating to applicability), the provisions of this subchapter shall apply to cities and counties of the first class...

Last modified: October 8, 2016