PRIOR PRINTER'S NO. 623 PRINTER'S NO. 1382
No. 573 Session of 2005
INTRODUCED BY GORDNER, LOGAN, PILEGGI, RAFFERTY, VANCE AND
WONDERLING, APRIL 1, 2005
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES,
NOVEMBER 22, 2005
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 providing for valuation of persons and
23 property.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. Section 602(b) of the act of May 21, 1943
27 (P.L.571, No.254), known as The Fourth to Eighth Class County
1 Assessment Law, amended December 13, 1982 (P.L.1173, No.270), is
2 amended to read:
3 Section 602. Valuation of Persons and Property.--* * *
4 (b) (1) After any county has established and completed, for
5 the entire county, the permanent system of records consisting of
6 tax maps, property record cards and property owner's index as
7 required by section 306 of this act, and has made its first
8 county assessment of real property or subsequently makes a
9 county-wide revision of assessment of real property under that
10 system and at values based upon an established predetermined
11 ratio as required by this section or when a county changes its
12 established predetermined ratio, each political subdivision,
13 which hereafter for the first time levies its real estate taxes
14 on that first or revised assessment or valuation, shall, for
15 that first year, reduce its tax rate, if necessary, for the
16 purpose of having the total amount of taxes levied for that year
17 against the real properties contained in the duplicate for the
18 preceding year, equal[, in the case of a school district,] the
19 total amount it levied on such properties the preceding year,
20 notwithstanding the increased valuations of such properties
21 under the revised assessment. The tax rate shall be fixed at a
22 figure which will accomplish this purpose.
23 (2) After establishing a tax rate under clause (1), a
24 political subdivision may, by a separate and specific vote,
25 establish a final tax rate for the first year it levies its real
26 estate taxes on a revised assessment or valuation. The tax rate
27 under this clause shall be fixed at a figure which limits the
28 total amount of taxes levied for that year against the real
29 properties contained in the duplicate for the preceding year to
30 not more than one hundred and ten per centum in the case of a
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1 school district, and in the case of any other taxing district,
2 not more than one hundred and five per centum of the total
3 amount it levied on such properties the preceding year,
4 notwithstanding the increased valuations of such properties
5 under the new assessment system.
6 (3) For the purpose of determining the total amount of taxes
7 to be levied for said first year under clauses (1) and (2), the
8 amount to be levied on newly constructed buildings or structures
9 or on increased valuations based on new improvements made to
10 existing houses need not be considered. [The tax rate shall be
11 fixed for that year at a figure which will accomplish this
12 purpose.]
13 (4) With the approval of the court of common pleas, upon
14 good cause shown, any such political subdivision may increase
15 the tax rate herein prescribed, notwithstanding the provisions
16 of this subsection.
17 (5) No political subdivision shall levy real estate taxes on
18 a county-wide revised assessment until it has been completed for
19 the entire county.
20 * * *
21 Section 2. This act shall take effect in 60 days <--
22 IMMEDIATELY. <--
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