8401 - Definitions.
SUBPART C TAXATION AND ASSESSMENTS Chapter 84. General Provisions 85. Assessments of Persons and Property 86. Taxation for Public Transportation 87. Other Subjects of Taxation 89. Payment and Collection of Taxes Enactment. Subpart C was added May 5, 1998, P.L.301, No.50, effective January 1, 1999, unless otherwise noted. CHAPTER 84 GENERAL PROVISIONS Subchapter A. Preliminary Provisions B. (Reserved) C. Local Taxpayers Bill of Rights Enactment. Chapter 84 was added May 5, 1998, P.L.301, No.50, effective January 1, 1999, unless otherwise noted. SUBCHAPTER A PRELIMINARY PROVISIONS Sec. 8401. Definitions. 8402. Scope and limitations. 8403. Preemption. 8404. Certain rates of taxation limited. 8405. Applicability. § 8401. Definitions. 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. (3) The dwelling does not qualify under paragraphs (1) and (2) and a portion of the dwelling is used as the domicile of an owner who is a natural person. The homestead for real property qualifying under this paragraph shall be the portion of the real property that is equal to the portion of the dwelling that is used as the domicile of an owner. "Homestead property." A homestead for which an application has been submitted and approved under section 8584 (relating to administration and procedure). "Local Tax Enabling Act." The act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act. "Local tax revenue." The revenue from taxes actually levied and assessed by a school district. The term does not include interest or dividend earnings, Federal or State grants, contracts or appropriations, income generated from operations or any other source that is revenue not derived from taxes levied and assessed by a school district. "Municipality." As defined in 1 Pa.C.S. § 1991 (relating to definitions). "Net profits." The classes of income defined as net profits in section 13 of the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act. "Owner." Includes any of the following: (1) A joint tenant or tenant in common. (2) A person who is purchasing real property under a contract. (3) A partial owner. (4) A person who owns real property as a result of being a beneficiary of a will or trust or as a result of intestate succession. (5) A person who owns or is purchasing a dwelling on leased land. (6) A person holding a life lease in real property previously sold or transferred to another. (7) A person in possession under a life estate. (8) A grantor who has placed the real property in a revocable trust. (9) A member of a cooperative as defined in 68 Pa.C.S. § 4103 (relating to definitions). (10) A unit owner of a condominium as defined in 68 Pa.C.S. § 3103 (relating to definitions). (11) A partner of a family farm partnership or a shareholder of a family farm corporation as the terms are defined in section 1101-C of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971. "Political subdivision." As defined in 1 Pa.C.S. § 1991 (relating to definitions). "Preceding year." The fiscal year before the current year. "Primarily used." Usage of at least 51% of the square footage of a dwelling. "Resident individual." An individual who is domiciled in a school district. "School district." A school district of the first class A, second class, third class or fourth class, including any independent school district. "Statewide average weekly wage." That amount determined annually for each calendar year by the Department of Labor and Industry under section 105.1 of the act of June 2, 1915 (P.L.736, No.338), known as the Workers' Compensation Act. "Succeeding year." The fiscal year following the current year. "Tax Reform Code." The act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971. "Taxpayer." An individual required under this subpart to file a tax return or to pay a tax.