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.
Summary
HB302 would amend Pennsylvania’s Taxpayer Relief Act to create a new chapter authorizing an additional homestead exclusion allocation for school districts. Under the bill, each school district would receive a state allocation based on the number of homestead and farmstead properties in the district, multiplied by $1,000. The district would then use that money to provide an additional property tax exclusion for each eligible homestead or farmstead property, equal to 50% of the school district real estate tax due or $1,000, whichever is less.
The bill also establishes a reporting and certification process. Before funds are allocated, school districts must report the number of homestead and farmstead properties and the total amount of real estate taxes to be reduced to the Department of Education. The department would certify those totals and transmit the certification to the House and Senate Appropriations Committees. The General Assembly would then appropriate the necessary funds to the Department of Education to carry out the allocations, and the act would take effect 60 days after enactment.
Impact
HB302 would affect the Taxpayer Relief Act by adding a new state-funded school property tax relief mechanism tied to homestead and farmstead properties. It would require state appropriations to the Department of Education and would direct school districts to apply the funds as additional exclusions against school real estate taxes for qualifying properties. The bill would therefore impact school districts, homeowners, and farmstead property owners by increasing property tax relief, while also creating new administrative reporting and certification duties for districts and the Department of Education.
Sentiment
There is no recorded committee transcript or vote history in the provided materials, so no formal debate or roll-call sentiment can be identified. Based on the bill text alone, the measure appears designed as a property tax relief proposal and is framed in a straightforward, administrative manner. The absence of recorded discussion means there is no documented support or opposition to characterize beyond the bill’s apparent policy goal.
Contention
No specific points of contention are documented in the provided context. Potential areas of debate, based on the bill’s structure, would likely include the cost of the required state appropriation, the distribution formula for school districts, and whether the additional exclusion should be capped at 50% of tax due or $1,000. Any concern about administrative burden would likely fall on school districts and the Department of Education because of the reporting and certification requirements.
In State funds formula, further providing for certification and calculation of minimum and maximum modifiers and for Property Tax Relief Reserve Fund, providing for senior citizen tax relief and further providing for State property tax reduction allocation.
Relating to the authority of the Harris County Municipal Utility District No. 405 to exclude territory; validating and confirming all previous acts of the district.