DEPARTMENT OF COMMUNITY AND
Revised Uniform County Application for Homestead and Farmstead Exclusions
[34 Pa.B. 5272]
In accordance with section 341(h) of the Homestead Tax Relief Act (act), the Department of Community and Economic Development (Department) gives notice of a revised County Application for Homestead and Farmstead Exclusions for use by assessors under section 341(h) of the act. The application and instructions for completion of the application follow as Annex A. Electronic copies of the application are available on the Department's website: www.inventpa.com. This application replaces the application that was published on September 4, 2004. The Department recommends that counties and school districts that have already printed the application published at 34 Pa.B. 4932 (September 4, 2004) proceed with that application, but utilize the revised form the next time they reprint the application. This form will remain in effect until changed by a notice in the Pennsylvania Bulletin.
Further information can be obtained from the Department of Community and Economic Development, Customer Service Center, Commonwealth Keystone Building, 400 North Street, Fourth Floor, Harrisburg, PA 17120-0225, (800) 379-7448, firstname.lastname@example.org.
APPLICATION FOR HOMESTEAD AND FARMSTEAD EXCLUSIONS
Please read the instructions before completing this application. This application must be filed with the County Assessors Office by March 1st. The County Assessor's phone number and mailing address are: __________
1. Property Owner(s)
2. Property Address
4. School District
5. Mailing Address of Property Owner (if different than property address)
6. Phone Number of Property Owner: Daytime _________________ Evening _________________
7. Do you use this property as your primary residence? _____ Yes _____ No
8. Do you claim anywhere else as your primary residence, or do you or your spouse receive a homestead tax abatement or other homestead benefit from any other county or state? _____ Yes _____ No
9. Is your residence part of a cooperative or a condominium where some or all of the property taxes are paid jointly? _____ Yes _____ No
10. If you answered yes to question 9, do you pay a portion of the jointly paid taxes? _____ Yes _____ No
11. Do you use any portion of this property for something other than your primary residence, such as a business or rental property? _____ Yes _____ No
12. If you answered yes to question 11, what percentage of the property is used solely as your residence? ______ %
13. If known, please indicate your parcel number located on your tax bill. __________
(If you do not know your parcel number or do not have your tax bill, leave blank, call your tax collector or call the county assessor.)
(This section only needs to be completed if you are also applying for a farmstead exclusion.)14. Does this property include at least ten contiguous acres of farm land? _____ Yes _____ No
15. Are there buildings and structures on the property that are used primarily to:
a. Produce or store any farm product for purposes of commercial agricultural production? ______ Yes ______ No
b. House animals raised or maintained on the farm for the purpose of commercial agricultural production?
_____ Yes _____ No
c. Store machinery or equipment used on the farm for the purpose of commercial agricultural production?
_____ Yes _____ No
16. If you answered yes to questions 15 a, b, or c, do any farm buildings or structures receive an abatement
of property tax under any other law? _____ Yes _____ No
I hereby certify that all the above information is true and correct.
Signature(s) _________________ _________________ Date _________________
Any person who knowingly files an application which is false to any material matter shall be subject to payment of taxes due, plus interest, plus penalty and shall be subject to prosecution as a misdemeanor of the third degree and a fine of up to $2,500.
OFFICIAL USE ONLY
Date Filed Homestead Value ___________________________ ___________________________ Reviewed by Farmstead Value ___________________________ ___________________________ Date Reviewed ___________________________ Applicable Years Assessment Information ___________________________ Approved Land ___________________________ ___________________________ Denied Improvements ___________________________ ___________________________ Total ___________________________
>You must file this form in order to receive
PROPERTY TAX RELIEF
under the Homeowner Tax Relief Act of 2004<
Application for Homestead & Farmstead Exclusions
The Homeowner Tax Relief Act, Act 72 of 2004, was signed into law by Governor Rendell on July 5, 2004, to allow school districts to reduce property taxes through homestead and farmstead exclusions. Property tax relief will be funded by a combination of state revenue from gaming and dedicated local income taxes. Under a homestead or a farmstead property tax exclusion, the assessed value of each homestead or farmstead is reduced by the same amount before the property tax is computed. Most likely, initial property tax reductions will not take effect until July 1, 2006; however, the changes may occur as early as July 1, 2005 or as late as July 1, 2007. In addition, some school boards may choose not to adopt the homestead and farmstead exclusions.
1. Fill in your name and the name of other owners of record, such as your spouse or a co-owner of the property. All recorded owners must apply for the exclusion.
2. Fill in the address of the property for which you are seeking an exclusion.
3. Fill in your municipality. If you are not sure what your municipality is, contact your local tax collector or county assessment office ( ____-____-____ ).
4. Fill in your school district. If you are not sure what your school district is, contact your local tax collector or county assessment office ( ____-____-____ ).
5. If your mailing address differs from the address of the property for which you are seeking a homestead exclusion, fill in your mailing address.
6. List phone numbers where you can be reached during the day, and the evening, if you are unavailable during the day.
7. Only a primary residence may receive the homestead exclusion. This is the fixed place of abode where the owner intends to reside permanently until the person moves to another home. You may be asked to provide proof that this property is your primary residence, such as your driver's license, your voter registration card, your personal income tax form or your local earned income tax form.
8. Do you have another residence which you claim as your primary residence? For instance, do you claim another state as your primary residence, or another county in Pennsylvania? The Homestead Exclusion can only be claimed once, for a place of primary residence. You may not claim this property as your primary residence if you claim another property as a homestead or if you or your spouse receive a homestead tax abatement or other homestead benefit from any other county or state.
9. If you live in a unit of a cooperative or a condominium and you pay all or a portion of your real property taxes jointly through a management agent or association, rather than paying your taxes separately from other units, check yes.
10. If you answered yes to question 9, provide the percentage of overall tax you pay. You may be asked to provide a contact to confirm this information.
11. Check yes if the property for which you are seeking a homestead exclusion is used for other purposes, such as a business or rental property.
12. If you answered yes to question 11, indicate what percentage of the property is used as your private residence.
13. If known, fill in the parcel number of the property for which you are seeking a homestead exclusion. You can find the parcel number on your real property tax bill. If you do not have a real property tax bill, call your local tax collector or county assessment office ( ____-____-____ ).
Only complete this section (questions 14, 15 a, b, and c, and 16) if you are applying for a farmstead exclusion. If you answer yes to questions 15 a, b and c, you may be asked to provide proof that the buildings and structures are used for commercial agricultural activity, such as the net income or loss schedule from your state or federal income tax forms.
14. Only buildings and structures on farms which are at least ten contiguous acres in area and used as the primary residence of the owner are eligible for a farmstead exclusion. If your property includes at least ten contiguous acres of farm land, check yes.
15. Check yes if the buildings or structures are used primarily to:
a. Produce or store farm products produced on the farm for the purpose of commercial agricultural production.
b. House animals raised or maintained on the farm for the purpose of commercial agricultural production.
c. Store agricultural supplies or machinery and equipment used on the farm in commercial agricultural production.
16. Check yes if any farm buildings or structures receive an abatement of property tax under any other law.
Change in Use
When the use of a property approved as homestead or farmstead property changes so that the property no longer qualifies for the homestead or farmstead exclusion, property owners must notify the assessor within 45 days of the change in use. If the use of your property changes and you are not sure if it still qualifies for the homestead or farmstead exclusion, you should contact the assessor.
False or Fraudulent Applications
The assessor may select, randomly or otherwise, applications to review for false or fraudulent information. Any person who files an application which contains false information, or who does not notify the assessor of a change in use which no longer qualifies as homestead or farmstead property, will:
* Be required to pay the taxes which would have been due but for the false application, plus interest.
* Be required to pay a penalty equal to 10% of the unpaid taxes.
* If convicted of filing a false application, be guilty of a misdemeanor of the third degree and be sentenced to pay a fine not exceeding $2,500.
By signing and dating this form, the applicant is affirming or swearing that all information contained in the form is true and correct.
Applications must be filed before March 1st of each year. Please return to:
For Questions on the Homestead or Farmstead Exclusion, please contact your local tax collector or the ______ County Assessment office at ____-____-____ , office hours _____ to _____ , Monday through Friday.
[Pa.B. Doc. No. 04-1781. Filed for public inspection September 24, 2004, 9:00 a.m.]
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