53 Pa.C.S. § 8401 Definitions

• Library: Pennsylvania Statutes
• Edition: 2023
• Currency: Current through P.A. Acts 2023-66
• Year: 2023
• Citation: 53 Pa.C.S. § 8401

The following words and phrases when used in this subpart shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Budgeted revenue." Local tax revenue, except the term does not include revenue from:

(1) Delinquent taxes.

(2) Payments in lieu of taxes.

(3) The real estate transfer tax.

(4) The distribution of the Public Utility Realty Tax, commonly known as PURTA.

(5) A mercantile or business privilege tax on gross receipts.

(6) An amusement or admissions tax.

"Business." As defined in section 301 of the act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971.

"Current year." The fiscal year for which the tax is levied.

"Domicile." As defined in section 13 of the act of December 31, 1965 (P.L. 1257, No. 511), known as The Local Tax Enabling Act.

"Dwelling." A structure used as a place of habitation by a natural person.

"Earned income." The classes of income defined as earned income in section 13 of the act of December 31, 1965 (P.L. 1257, No. 511), known as The Local Tax Enabling Act.

"Election officials." The county board of elections of each county.

"Employer." As defined in section 301 of the act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971.

"Governing body." A board of school directors of a school district.

"Homestead." A dwelling, including the parcel of land on which the dwelling is located and the other improvements located on the parcel for which any of the following apply:

(1) The dwelling is primarily used as the domicile of an owner who is a natural person. The homestead for real property qualifying under this paragraph shall not include the land on which the dwelling is located if the land is not owned by a person who owns the dwelling.

(2) The dwelling is a unit in a condominium as the term is defined in 68 Pa.C.S. § 3103 (relating to definitions) and the unit is primarily used as the domicile of a natural person who is an owner of the unit; or the dwelling is a unit in a cooperative as the term is defined in 68 Pa.C.S. § 4103 (relating to definitions) and the unit is primarily used as the domicile of a natural person who is an owner of the unit. The homestead for a unit in a condominium or a cooperative shall be limited to the assessed value of the unit, which shall be determined in a manner consistent with the assessment of real property taxes on those units under 68 Pa.C.S. (relating to real and personal property) or as otherwise provided by law. If the unit is not separately assessed for real property taxes, the homestead shall be a pro rata share of the real property.