HB 302 — 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
 1   Amending the act of June 27, 2006 (1st Sp.Sess., P.L.1873,
 2      No.1), entitled "An act providing for taxation by school
 3      districts, for the State funds formula, for tax relief in
 4      first class cities, for school district choice and voter
 5      participation, for other school district options and for a
 6      task force on school cost reduction; making an appropriation;
 7      prohibiting prior authorized taxation; providing for
 8      installment payment of taxes; restricting the power of
 9      certain school districts to levy, assess and collect taxes;
10      and making related repeals," providing for additional
11      homestead exclusion allocation; and making an appropriation.
12      The General Assembly of the Commonwealth of Pennsylvania
13   hereby enacts as follows:
14      Section 1.    The act of June 27, 2006 (1st Sp.Sess., P.L.1873,
15   No.1), known as the Taxpayer Relief Act, is amended by adding a
16   chapter to read:
17                                   CHAPTER 11
18                 ADDITIONAL HOMESTEAD EXCLUSION ALLOCATION
19   Section 1101.    Scope of chapter.
20      This chapter relates to an additional homestead exclusion
21   allocation.
22   Section 1102.    Definitions.
 1      The following words and phrases when used in this chapter
 2   shall have the meanings given to them in this section unless the
 3   context clearly indicates otherwise:
 4      "Farmstead property."     As defined in 53 Pa.C.S. § 8582
 5   (relating to definitions).
 6      "Homestead property."     As defined in 53 Pa.C.S. § 8401
 7   (relating to definitions).
 8   Section 1103.   Additional property tax reduction allocation.
 9      (a)   Allocation.--A school district shall receive an
10   allocation equal to the total number of farmstead properties
11   plus the total number of homestead properties in the school
12   district multiplied by $1,000.
13      (b)   Uses.--A school district shall use the allocation under
14   subsection (a) to provide an additional exclusion equal to 50%
15   of the real estate tax due to the school district for each
16   farmstead property and homestead property in the school
17   district, or $1,000, whichever is less.
18      (c)   Report and certification.--Prior to the allocation of
19   funds under subsection (a), a school district shall submit a
20   report to the Department of Education with the total number of
21   farmstead properties and homestead properties in the school
22   district and the total amount of real estate taxes to be
23   reduced. The Department of Education shall certify the total
24   number of all farmstead properties and all homestead properties
25   reported and the total amount of real estate taxes to be
26   reduced, by school district, and transmit a copy of the
27   certification to the Appropriations Committee of the Senate and
28   the Appropriations Committee of the House of Representatives.
29   Section 1104.   Appropriation.
30      The General Assembly shall appropriate to the Department of

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1   Education the amount determined under section 1103(c) for the
2   purpose of making allocations under section 1103(a).
3      Section 2.   This act shall take effect in 60 days.




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