35 Pa. C.S. § 79A13
Current through Pa Acts 2024-53, 2024-56 through 2024-92
The governing body of a municipality may provide, by ordinance or resolution, for a tax credit against real property tax to be granted to an active volunteer. The tax credit shall apply to tax levied on residential real property owned and occupied by an active volunteer who is certified under section 79A23 (relating to certification). The amount of the tax credit authorized by an ordinance or resolution may not exceed 100% of the tax liability of the active volunteer.
35 Pa.C.S. § 79A13