{"data":{"id":"us-pa/11-pa.c.s.-12531.1","jurisdiction":"us-pa","citation":"11 Pa.C.S. § 12531.1","heading":"Exemptions from taxation.","body":"Council may, by ordinance or resolution, exempt any individual whose total income from all sources is less than $12,000 per annum from any per capita or residence tax levied under this chapter. This exemption shall not apply to real property taxes.","path":["Title 11 - CITIES","PART V THIRD CLASS CITIES","CHAPTER 125 TAXATION","SUBCHAPTER B LEVY AND COLLECTION"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=11\u0026div=0\u0026chpt=125\u0026sctn=31\u0026subsctn=1","current_through":"2025-03-10 (Statute Update stamp, 11 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:30:53Z","sha256":"e5310679e38fdad008a8941eb1d8355e399102574fc7165332dff9185bfddc63","source_id":"us-pa","stale":false,"prev":"us-pa/11-pa.c.s.-12531","next":"us-pa/11-pa.c.s.-12531.2"},"notice":"GroundRules: Original legal text. Not legal advice."}