Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 4751-22. Declaration of policy

(1) In recognition of the powers contained in section 2(b)(ii) of Article VIII of the Constitution of Pennsylvania which provides therein for the establishing as a class or classes of subjects of taxation the property or privileges of persons who, because of poverty or age, are determined to be in need of special tax provisions, it is the legislative intent and purpose of this act to implement the powers under such constitutional provision by establishing special tax provisions for a class of persons within cities of the first class as provided in this act.

(2) Having determined that there are persons within cities of the first class of this Commonwealth whose incomes are such that the governing bodies of cities of the first class may decide that the imposition of the full amount of real estate taxes on these persons deprives them and their dependents of the bare necessities of life and having further determined that poverty is a relative concept inextricably joined with actual income, the number of persons dependent upon such income and the unlikelihood of a taxpayer being able by reason of age to increase that income it is deemed to be a matter of public policy to provide special tax provisions for that class of persons designated in this act within cities of the first class to enable governing bodies of cities of the first class to by ordinance relieve their economic burden.