The Taxpayer Relief Act special session Act 1 of 2006 was signed into law by Governor Rendell on June 27, 2006. Act 1 required each school district to appoint a tax study commission to make a non-binding recommendation regarding additional earned income tax or a personal income tax to fund homestead/farmstead exclusions. As part of the 2007 primary election, a referendum question must be approved to levy, assess and collect on earned income tax or a personal income tax to fund the homestead/farmstead exclusions. Act 1 also provides school districts the means to lower property taxes by using the funding that may be provided using gaming revenues.
The Taxpayer Relief Act Homestead/Farmstead application will be mailed to all non-approved eligible property owners by December 31.The deadline for property owners to apply with the County Assessment Office is March 1 of the next year. This must be your primary residence and the County requires 2 forms of approved identification reflecting your current address.
The acceptable forms are: PA Driver's License or ID Card, PA Voter Registration, Berkheimer tax document, paycheck stub or W2 form and/or Monroe County License to carry a firearm.
An owner aggrieved by the decision of the Chief Assessor may request an appeal to the Board of Assessment Revision for a review of the decision in a manner consistent with the provisions for the appeals under the 4th through 8th class counties assessment law. In subsequent years every eligible property that has not responded will receive an application at least 60 days prior to the March 1st deadline.
You must qualify your property in order to receive any tax relief by filing a Homestead Exclusion application with the County Assessment Office. This County Assessment Office will determine whether or not your property qualifies for property tax relief. Subsequently, the state must certify that it has sufficient revenues from the tax on gaming to make payments to school districts. This is the one factor that is the most uncertain; since no one can make a good estimate on how quickly sufficient revenues will become available.
The deadline to submit the Application for Homestead & Farmstead Exclusion is March 1st of the current year. If approved, application is effective for that current school year.
You will receive notification if your application is denied by the County Assessor within 30 days after the receipt of the application and supporting documentation. If for any reason your application is denied, you will be given an opportunity to appeal the county's determination.
Watch for further notification from the school district regarding property tax relief updates and details. In the meantime, should you have any questions, please contact your County Assessment Office.