PRIOR PRINTER'S NOS. 2220, 3493 PRINTER'S NO. 3774
No. 1750 Session of 1975
INTRODUCED BY MESSRS. DiCARLO, BENNETT, YAHNER, SHUMAN,
R. W. WILT, COLE, TURNER, A. C. FOSTER, ENGLEHART, DeMEDIO,
BRUNNER, CIMINI, HOPKINS, SCHEAFFER, HILL, BRANDT, MANMILLER,
E. H. SMITH, NOYE, ANDERSON, HALVERSON, KISTLER, GRIECO,
SPENCER, HEPFORD, LETTERMAN, GLEASON, WHELAN, DORR, DeVERTER,
L. E. SMITH AND DREIBELBIS, SEPTEMBER 24, 1975
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES,
SEPTEMBER 27, 1976
AN ACT
1 Amending the act of May 21, 1943 (P.L.571, No.254), entitled, as
2 amended, "An act relating to assessment for taxation in
3 counties of the fourth, fifth, sixth, seventh and eighth
4 classes; designating the subjects, property and persons
5 subject to and exempt from taxation for county, borough,
6 town, township, school, except in cities and county
7 institution district purposes; and providing for and
8 regulating the assessment and valuation thereof for such
9 purposes; creating in each such county a board for the
10 assessment and revision of taxes; defining the powers and
11 duties of such boards; providing for the acceptance of this
12 act by cities; regulating the office of ward, borough, town
13 and township assessors; abolishing the office of assistant
14 triennial assessor in townships of the first class; providing
15 for the appointment of a chief assessor, assistant assessors
16 and other employes; providing for their compensation payable
17 by such counties; prescribing certain duties of and certain
18 fees to be collected by the recorder of deeds and municipal
19 officers who issue building permits; imposing duties on
20 taxables making improvements on land and grantees of land;
21 prescribing penalties; and eliminating the triennial
22 assessment," further regulating the valuation or assessment
23 of real estate subject to sewer connection ban orders, AND <--
24 RESTRICTING REASSESSMENTS ON PROPERTY OF CERTAIN SENIOR
25 CITIZENS.
26 The General Assembly of the Commonwealth of Pennsylvania
27 hereby enacts as follows:
1 Section 1. The act of May 21, 1943 (P.L.571, No.254), known
2 as "The Fourth to Eighth Class County Assessment Law," is
3 amended by adding a section SECTIONS to read: <--
4 Section 204. Temporary Assessment Change for Real Estate
5 Subject to a Sewer Connection Ban Order.--When a department or
6 agency of the Commonwealth or a municipality has ordered a sewer
7 connection ban because of a lack of adequate sewage treatment
8 facilities, the real estate affected by the order shall be
9 reassessed for the duration of the order or for two years,
10 whichever is the shorter period of time. The reassessment shall
11 be based on the best use of the land during the period of the
12 reassessment.
13 SECTION 423. REASSESSMENT OF REAL PROPERTY OF SENIOR <--
14 CITIZENS.--(A) THE ASSESSMENT OF REAL PROPERTY OWNED BY A
15 PERSON SIXTY-FIVE YEARS OF AGE OR OLDER, BY A HUSBAND AND WIFE
16 WHERE THE PRINCIPAL WAGE EARNER IS SIXTY-FIVE YEARS OF AGE OR
17 OLDER, OR BY A WIDOW FIFTY-FIVE YEARS OF AGE OR OLDER WHICH
18 PERSON'S INCOME IS TEN THOUSAND DOLLARS ($10,000.00) PER YEAR OR
19 LESS, SHALL NOT BE INCREASED SO LONG AS THE REAL PROPERTY IS
20 USED BY THE OWNER OR OWNERS AS THE RESIDENCE OF SUCH OWNER.
21 (B) IN ORDER TO QUALIFY FOR THE PROVISIONS OF SUBSECTION
22 (A), THE OWNER OR OWNERS MUST FILE AN AFFIDAVIT WITH THE BOARD
23 FOR THE ASSESSMENT AND REVISION OF TAXES ON A FORM PREPARED AND
24 SUPPLIED BY EACH COUNTY, STATING UNDER OATH THAT:
25 (1) SUCH PERSON IS THE OWNER OF RECORD;
26 (2) THE PROPERTY IS USED AS HIS OR HER RESIDENCE;
27 (3) THE ADDRESS OF THE PROPERTY, THE MUNICIPALITY IN WHICH
28 IT IS LOCATED, ITS LOT AND BLOCK, AND ITS PRESENT ASSESSED
29 VALUATION;
30 (4) SUCH PERSON IS SIXTY-FIVE YEARS OF AGE OR OLDER, OR IF
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1 THE PROPERTY IS OWNED BY A HUSBAND AND WIFE, THAT THE PRINCIPAL
2 WAGE EARNER IS SIXTY-FIVE YEARS OF AGE OR OLDER, OR IF A WIDOW,
3 THAT SHE IS FIFTY-FIVE YEARS OF AGE OR OLDER;
4 (5) THAT THE INCOME OF THE OWNER OR OWNERS IS TEN THOUSAND
5 DOLLARS ($10,000.00) PER YEAR OR LESS; AND
6 (6) THE PROPERTY IN QUESTION IS NOT RENTAL PROPERTY NOR USED
7 IN WHOLE OR IN PART FOR COMMERCIAL PURPOSES.
8 (C) THIS SECTION SHALL NOT APPLY TO PROPERTY USED FOR RENTAL
9 OR COMMERCIAL PURPOSES.
10 (D) THE ASSESSMENT OF ANY PROPERTY SUBJECT TO THIS SECTION
11 SHALL NOT BE INCREASED SO LONG AS THE OWNER AND THE SUBJECT
12 PROPERTY CONTINUE TO QUALIFY UNDER THE PROVISIONS OF THIS
13 SECTION; HOWEVER, IT SHALL BE THE OWNER'S OBLIGATION TO RENEW
14 THE AFFIDAVIT REQUIRED IN SUBSECTION (B) BY NOTIFYING THE BOARD
15 IN WRITING EACH YEAR THAT THE PROPERTY CONTINUES TO QUALIFY;
16 FAILURE TO FILE THE YEARLY RENEWAL SHALL TERMINATE THE
17 ASSESSMENT FREEZE.
18 (E) INCOME FOR PURPOSES OF THIS SECTION SHALL MEAN ALL
19 INCOME FROM WHATEVER SOURCE DERIVED, INCLUDING BUT NOT LIMITED
20 TO SALARIES, WAGES, BONUSES, COMMISSIONS, INCOME FROM SELF-
21 EMPLOYMENT, ALIMONY, SUPPORT MONEY, CASH PUBLIC ASSISTANCE AND
22 RELIEF, THE GROSS AMOUNT OF ANY PENSIONS OR ANNUITIES INCLUDING
23 RAILROAD RETIREMENT BENEFITS, ALL BENEFITS RECEIVED UNDER THE
24 FEDERAL SOCIAL SECURITY ACT (EXCEPT MEDICARE BENEFITS), ALL
25 BENEFITS RECEIVED UNDER STATE UNEMPLOYMENT INSURANCE LAWS AND
26 VETERANS' DISABILITY PAYMENTS, ALL INTEREST RECEIVED FROM THE
27 FEDERAL OR ANY STATE GOVERNMENT, OR ANY INSTRUMENTALITY OR
28 POLITICAL SUBDIVISION THEREOF, REALIZED CAPITAL GAINS, RENTALS,
29 WORKMEN'S COMPENSATION AND THE GROSS AMOUNT OF LOSS OF TIME
30 INSURANCE BENEFITS, LIFE INSURANCE BENEFITS AND PROCEEDS (EXCEPT
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1 THE FIRST FIVE THOUSAND DOLLARS ($5,000.00) OF THE TOTAL OF
2 DEATH BENEFIT PAYMENTS), AND GIFTS OF CASH OR PROPERTY (OTHER
3 THAN TRANSFERS BY GIFT BETWEEN MEMBERS OF A HOUSEHOLD) IN EXCESS
4 OF A TOTAL VALUE OF THREE HUNDRED DOLLARS ($300.00), BUT SHALL
5 NOT INCLUDE SURPLUS FOOD OR OTHER RELIEF IN KIND SUPPLIED BY A
6 GOVERNMENTAL AGENCY OR PROPERTY TAX ASSISTANCE.
7 (F) WHEN THE PROPERTY SUBJECT TO THIS SECTION IS SOLD OR
8 PASSES BY INHERITANCE, THE PROPERTY SHALL BE REASSESSED WITHIN
9 SIX MONTHS IN ACCORDANCE WITH THE STANDARDS AND PROCEDURES
10 APPLICABLE TO OTHER PROPERTY IN THE MUNICIPALITY.
11 Section 2. 3. This act shall apply to sewer connection bans <--
12 in effect on and after the effective date of this act. The two-
13 year period of reassessment shall begin on the effective date of
14 this act for sewer connection bans imposed on or before the
15 effective date of this act.
16 Section 3. 4. This act shall take effect immediately AND <--
17 SHALL APPLY RETROACTIVELY TO JULY 1, 1976.
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