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§ 6926.341. Homestead and farmstead applications

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 53 P.S. Municipal and Quasi-Municipal CorporationsEffective: June 27, 2006

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 53 P.S. Municipal and Quasi-Municipal Corporations
Part I. General Municipal Law
Chapter 24B-1. Taxpayer Relief Act (Refs & Annos)
Chapter 3. Taxation by School Districts (Refs & Annos)
Subchapter E. Homestead Exclusion (Refs & Annos)
Effective: June 27, 2006
53 P.S. § 6926.341
§ 6926.341. Homestead and farmstead applications
Currentness
(a) (Reserved).
(b) Annual notification.--No later than 60 days prior to the application deadline in subsection (c), a board of school directors shall notify by first class mail the owner of each parcel of residential property within the district of the existence of the school district's homestead and farmstead exclusion program, the need to file an application in accordance with 53 Pa.C.S. § 8584(a) (relating to administration and procedure) in order to qualify for the program and the application deadline. A school district may limit the annual notification to owners of residential property:
(1) who are not currently approved; or
(2) whose approval is due to expire.
(c) Application deadline.--In accordance with 53 Pa.C.S. § 8584(b), the deadline for filing an application with the assessor shall be March 1.
(d) Action on application.--Real property for which an application has been filed by the application deadline shall be deemed to be a homestead or farmstead property which is eligible for a homestead or farmstead exclusion unless the assessor denies the application. Denials of application by the assessor and the right to appeal that decision shall be in accordance with 53 Pa.C.S. § 8584(d) and (e).
(e) Application review and submission.--Except as set forth in 53 Pa.C.S. § 8584(j), an assessor shall not require the owner of a previously approved property to resubmit an application more than one time every three years.
(f) Applicability.--The provisions of 53 Pa.C.S. § 8584(f), (g), (h) and (j) shall apply to any application filed under this section.
(g) Duties of assessors.--
(1) The assessor shall mail to the owner of property for which an application has been submitted and approved or denied under this section notice of such fact no later than 30 days after receipt of the application.
(2)(i) The assessor shall notify the owner of any homestead or farmstead property designated as such under any other statute of the need, if any, to resubmit an application to maintain the property's eligibility as a homestead or farmstead property.
(ii) Nothing in this paragraph shall be construed to prohibit a county assessor from designating property previously determined to be homestead property under any other statute as homestead or farmstead property for purposes of this section.
(3) The assessor shall provide each school district with a certified report, as provided in 53 Pa.C.S. § 8584(i), no later than May 1.
(h) Uniform application and instructions.--The application to designate property as homestead or farmstead property shall be uniform and shall include instructions for completing the application. The Department of Community and Economic Development shall develop a uniform application and instructions to be used by county assessors and shall publish the uniform application and instructions no later than 15 days after the effective date of this section. Nothing in this subsection shall be construed to require the department to develop and publish the uniform allocation and instructions if the department did so during calendar year 2004.
(i) Prohibitions.--A county shall not require an application fee for the filing or review of an application submitted under this section or under 53 Pa.C.S. § 8584(a).
(j) Applications previously filed.--An application filed between September 3, 2004, and the effective date of this section shall be used to qualify an applicant for the program.

Credits

2006, June 27, P.L. 1873, No. 1 (Spec. Sess. No. 1), § 341, imd. effective.
53 P.S. § 6926.341, PA ST 53 P.S. § 6926.341
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document