PRINTER'S NO. 3353
No. 2390 Session of 2002
INTRODUCED BY MARSICO, BUXTON, CAPPELLI, FRANKEL, HARHAI,
HORSEY, MACKERETH, MARKOSEK, PRESTON, SHANER, TANGRETTI,
TULLI, WALKO, WASHINGTON, YOUNGBLOOD AND YUDICHAK,
MARCH 5, 2002
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 5, 2002
AN ACT
1 Amending the act of June 26, 1931 (P.L.1379, No.348), entitled,
2 as amended, "An act creating in counties of the second A and
3 third class a board for the assessment and revision of taxes;
4 providing for the appointment of the members of such board by
5 the county commissioners; providing for their salaries,
6 payable by the county; abolishing existing boards; defining
7 the powers and duties of such board; regulating the
8 assessment of persons, property, and occupations for county,
9 borough, town, township, school, and poor purposes;
10 authorizing the appointment of subordinate assessors, a
11 solicitor, engineers, and clerks; providing for their
12 compensation, payable by such counties; abolishing the office
13 of ward, borough, and township assessors, so far as the
14 making of assessments and valuations for taxation is
15 concerned; and providing for the acceptance of this act by
16 cities," providing for optional assessed value limitations.
17 The General Assembly of the Commonwealth of Pennsylvania
18 hereby enacts as follows:
19 Section 1. Section 1.1 of the act of June 26, 1931
20 (P.L.1379, No.348), referred to as the Third Class County
21 Assessment Board Law, is amended by adding definitions to read:
22 Section 1.1. The following words and phrases when used in
23 this act shall have, unless the context clearly indicates
24 otherwise, the meanings given to them in this section:
1 * * *
2 "Base year assessed value." The assessed value upon which
3 the real property tax is levied by the political subdivision in
4 the year prior to the first year real property taxes are levied
5 under a countywide reassessment.
6 * * *
7 "Homestead." The term shall have the same meaning as set
8 forth in section 3 of the act of March 11, 1971 (P.L.104, No.3),
9 known as the "Senior Citizens Rebate and Assistance Act."
10 "Mandated countywide reassessment." The application of new
11 assessed values resulting from a countywide revision of
12 assessment of real property that is completed pursuant to a
13 court order.
14 "Qualified owner-occupant." A claimant as defined by the act
15 of March 11, 1971 (P.L.104, No.3), known as the "Senior Citizens
16 Rebate and Assistance Act," who is qualified to receive a
17 property tax rebate under the "Senior Citizens Rebate and
18 Assistance Act."
19 * * *
20 "Tax-neutral assessed value." The assessed value calculated
21 under section 19.4.
22 "Tax-neutral ratio." The ratio computed by dividing the
23 total assessed values for all properties in the school district
24 in the first year after a countywide reassessment by the
25 assessed values for all properties in the school district in the
26 year immediately prior to a countywide reassessment.
27 Section 2. The act is amended by adding sections to read:
28 Section 19.3. A county of the third class or a political
29 subdivision located within a county of the third class may, by
30 adopting an ordinance or resolution, utilize the tax-neutral
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1 assessed value when levying the real property tax on the
2 homestead of a qualified owner-occupant after a mandated
3 countywide reassessment.
4 Section 19.4. If a political subdivision has adopted an
5 ordinance or resolution under section 19.3, the assessed value
6 of the homestead of a qualified owner-occupant shall not exceed
7 the base year assessed value of the homestead multiplied by the
8 tax-neutral ratio for the school district in which the homestead
9 is located. The maximum assessed value calculated under this
10 section shall apply only to the real property tax levied by the
11 political subdivision that has adopted the ordinance or
12 resolution.
13 Section 19.5. The tax-neutral assessed value of the
14 homestead shall continue in effect until the earlier of:
15 (1) the first year the owner of the homestead fails to meet
16 the requirements to receive a property tax rebate under the act
17 of March 11, 1971 (P.L.104, No.3), known as the "Senior Citizens
18 Rebate and Assistance Act"; or
19 (2) the date of the sale or transfer of the property to a
20 person other than the spouse of the qualified owner-occupant.
21 Section 19.6. A county of the third class shall administer
22 the qualification of homeowners for a tax-neutral assessed value
23 under this act on behalf of all other political subdivisions
24 within the county. A person who has qualified for and received a
25 property tax rebate under the act of March 11, 1971 (P.L.104,
26 No.3), known as the "Senior Citizens Rebate and Assistance Act,"
27 shall not be required to file any additional application with
28 the county in order to receive the tax-neutral assessed value
29 with respect to real property taxes levied by a political
30 subdivision adopting an ordinance or resolution under section
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1 19.3.
2 Section 19.7. The Secretary of Revenue is authorized and
3 directed to provide a county of the third class with the names
4 and addresses, as well as municipal and school district codes,
5 of individuals residing in the county who received a property
6 tax rebate during the last completed calendar year. The
7 information provided by the secretary shall be confidential and
8 shall not be used for purposes other than the administration of
9 this act.
10 Section 3. This act shall take effect immediately.
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