NOTICES
DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT
County Application for Homestead Exemption
[34 Pa.B. 4932] In accordance with section 8587 of the act of May 5, 1998 (P. L. 301, No. 50) (act), the Department of Community and Economic Development gives notice of the development of the County Application for Homestead Exemption for use by assessors under section 8584(A) of the act. The application and instructions for completion of the application follow as Annex A. Electronic copies of the application are available at www.inventpa.com. The 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, ra-dcedcs@state.pa.us.
DENNIS YABLONSKY,
Secretary
Annex A
______ County Application for
Homestead Exemption
Please read instructions before completing application. Applications must be filed with the
County Assessors Office by March 1st.1. Parcel Number (and/or Map Number if different)
2. Property Address __________
3. Municipality ______ School District __________
4. Applicant Owner(s) __________
5. Mailing Address of Applicant (if different than property address) __________
6. Phone Number of Applicant:
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
If yes, do you pay a portion of the jointly paid taxes?
_____ Yes _____ No
10. Is your property used for other purposes besides your primary residence, such as a business or rental property?
_____ Yes _____ No
If yes, what portion of the property is used for your primary residence? _____ %
11. Do you wish to seek a farmstead exclusion for the buildings or structures on this property?
_____ Yes _____ No
If yes, do any farm buildings or structures receive an abatement of property tax under another law?
_____ Yes _____ No
__________
Please read before signing: 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 fine of up to $2,500.
I hereby certify that all the above information is true and correct
_________________ __________ Signature Date
OFFICIAL USE ONLY
Date Filed ______
Reviewed by ______
Date Reviewed ______
Applicable Years ______[ ] Approved
[ ] Denied
Homestead Value ______
Farmstead Value ______
Assessment Information:
Land ______
Improvements ______
TOTAL ______You must file this form in order to receive
PROPERTY TAX RELIEF
under the Homeowner Tax Relief Act of 2004
Instructions
Application for Homestead & Farmstead ExclusionsThe 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 a homestead exclusion. Property tax relief will be funded by a combination of state revenue from gaming and dedicated local income taxes. Under a homestead property tax exclusion, the assessed value of each home 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 exclusion.
1. Fill in the parcel number and the map number (if two different numbers) of the property for which you are seeking a homestead exclusion. You can find the parcel number and map 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 (555-555-5555).
2. Fill in the address of the property for which you are seeking a homestead exclusion.
3. Fill in your municipality and school district. If you are not sure what your municipality or school district is, contact your local tax collector or county assessment office (555-555-5555).
4. 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.
5. If your mailing address differs from the address of the property for which you are seeking a homestead exemption, fill in your mailing address.
6. Please list phone number 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. You may not claim this property as your primary residence if you claim another property as a homestead or if you or your spouse receives a homestead tax abatement or other homestead benefit from any other county or state.
The Homestead Exclusion can only be claimed once, for a place of primary residence. This is the fixed place of abode where the owner intends to reside permanently, not temporarily; the place where a person makes their home, until something happens that the person adopts 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?
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. If so, please provide the percentage of overall tax you pay. You may be asked to provide a contact to confirm this information.
10. 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. If so, please indicate what portion of the property is used as your private residence.
12. Check yes if you believe your property qualifies for the farmstead exclusion. If yes, please indicate what buildings or structures are exempted, excluded or abated from real property taxation under any other law. You may be asked to provide proof that 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.
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. The buildings and structures must be used for commercial agricultural production, i.e., to store farm products produced on the farm, to house animals maintained on the farm, or to store agricultural supplies or machinery and equipment used on the farm.
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 exemption, 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.
* Pay a penalty equal 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 1 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 555-555-5555, office hours X:00 to X:00, Monday through Friday.
[Pa.B. Doc. No. 04-1645. Filed for public inspection September 3, 2004, 9:00 a.m.]
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