Application For Homestead And Farmstead Exclusions (Page 2 of 2) in pdf

INSTRUCTIONS

INSTRUCTIONS... PROPERT

... PROPERTY TAX RELIEF

Y TAX RELIEF... APPLICA

... APPLICATION FOR HO

TION FOR HOMESTEAD AND

MESTEAD AND FARMSTEAD EX

FARMSTEAD EXCLUSIONS

CLUSIONS

The Taxpayer Relief Act, Act 1 of Special Session 1 of 2006, was signed into Law by Governor Rendell on June 27, 2006. The Tax Payer Relief Act provides two separate

mechanisms to reduce your property tax bill. First, each school district, except the Pittsburgh, Scranton and Philadelphia School Districts, is required to conduct a voter referendum

in 2007 to determine whether to impose an additional local income tax to be used to reduce property taxes. Second, the Taxpayer Relief Act also provides for property tax reduction

allocations to be distributed by the Commonwealth to each school district. Either type of property tax reduction will be through a "homestead or farmstead exclusion."

Under a homestead or farmstead tax exclusion, the assessed value of each homestead or farmstead is reduced by the amount of the exclusion before the property tax is computed.

You are not guaranteed a homestead or farmstead exclusion unless and until an additional income tax for purposes of granting a homestead or farmstead exclusion is approved

by voter referendum or sufficient funds have been collected to permit property tax reduction allocations to be made by the Commonwealth. If an additional income tax is approved

by the voters at the 2007 referendum, initial property tax reductions funded by this mechanism will take effect July 1, 2007. Initial property tax reductions funded by allocations

from the Commonwealth may not take effect until at least July 1, 2008.

To receive

To receive school p

school property t

roperty tax relief

ax relief for tax

for tax years begi

years beginning Jul

nning July 1 or J

y 1 or January 1,

anuary 1, this form

this form must be

must be filed by

filed by the prece

the preceding Mar

ding March 1. You

ch 1. Your school

r school district

district is requir

is required to noti

ed to notify fy

you by Dec

you by December 31

ember 31 of each

of each year if yo

year if your proper

ur property is not

ty is not approved

approved for the h

for the homestead

omestead or farms

or farmstead excl

tead exclusion or

usion or if your a

if your approval i

pproval is due to

s due to expire.

expire.

Fill in your name and name of other owners of record, such as your spouse or a co-owner of the property. The application must be signed by an owner for whom the

property is his or her primary residence. If the property has more than one owner, signatures of additional owners are not required.

Fill in the address of the property for which you are seeking a Homestead Exclusion

Fill in your municipality, if you are not sure what your municipality is, contact your local tax collector or county assessment office at:

570 278-4600

151

Fill in your school district. If you are not sure what your school district is, contact your local tax collector or county assessment office at:

570 278-4600

151

Fill in your mailing address.

Please list phone numbers where you can be reached during the day, and the evening, if you are unavailable during the day.

Only a primary residence may receive the homestead exclusion. This is where you intend to reside permanently until you move to another home. You may be asked to

provide proof that this property is your primary residence, such as your drivers license, your voter registration card, your personal income tax form or your local

earned income tax form.

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 primary residence or if you or your spouse receive a homestead tax abatement or other homestead benefit from any other county or state.

If you live in a unit of a cooperative 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, please indicate your proportionate share of ownership. 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.

Review the parcel number of the property for which you are seeking a homestead exclusion. You can also find the parcel number on your real property tax bill.

If this is incorrect, call your local tax collector or county assessment office at:

570 278-4600

151

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. Land is not eligble for the 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

Change in Use

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 exemption, you should contact the assessor.

False or F

False or Fraudulen

raudulent Applica

t Applications

tions

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 to 10% of 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 $2,500.00.

This application must be signed, by an owner for whom this property is his or her primary residence. If the property has more

than one owner, signatures of additional owners are not reqiured. By signing this application, the applicant is affirming or

swearing that all information contained in this application is true and correct.

For questions on the Homestead or Farmstead Exclusion, please contact your local tax collector or the county assessment

office Monday through Friday at

570 278-4600

151

Application For Homestead And Farmstead Exclusions Page 2

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