SENATE AMENDED

 

PRIOR PRINTER'S NO. 2141

PRINTER'S NO.  2260

  

THE GENERAL ASSEMBLY OF PENNSYLVANIA

  

HOUSE BILL

 

No.

1696

Session of

2011

  

  

INTRODUCED BY SACCONE, WHITE, NEUMAN, TURZAI, EVANKOVICH, MUSTIO, EMRICK, MURT, DUNBAR, GERGELY, D. COSTA, REESE, ELLIS, GABLER, MATZIE, HORNAMAN, SIMMONS, TOOHIL, BLOOM, MALONEY, CUTLER, CHRISTIANA, GOODMAN, SWANGER, KORTZ, MOUL AND TALLMAN, JUNE 20, 2011

  

  

SENATOR CORMAN, APPROPRIATIONS, IN SENATE, RE-REPORTED AS AMENDED, JUNE 29, 2011   

  

  

  

AN ACT

  

1

Providing for a temporary moratorium of court-ordered countywide

2

reassessments and for reforms based upon study.

3

The General Assembly of the Commonwealth of Pennsylvania

4

hereby enacts as follows:

5

Section 1.  Short title.

6

This act shall be known and may be cited as the Property Tax

7

Reassessment Moratorium Act.

8

Section 2.  Findings and purpose.

9

The General Assembly finds and declares as follows:

10

(1)  The method of property tax assessment in this

11

Commonwealth is fragmented and in need of reform.

12

(2)  The current method provides for little uniformity

13

between counties resulting in vast inequities of property

14

assessments across this Commonwealth.

15

(3)  Further, the tax assessment system provides little

 


1

protection for homeowners who experience sudden and dramatic

2

increases in their property assessments as a result of a

3

countywide assessment.

4

(4)  Failure to address the problem has led to the

5

potential for devastating tax increases that would be harmful

6

to the citizens and economic well-being of this Commonwealth.

7

(5)  A study was conducted of the Commonwealth's property

8

assessment system.

9

(6)  The study addressed the proper policies and

10

procedures necessary to ensure uniformity among counties and

11

a comparative analysis of the property assessment systems in

12

other states.

13

(7)  The study concluded that changes are needed and the

14

General Assembly should enact legislation to address issues

15

raised by the study.

16

Section 3.  Definitions.

17

The following words and phrases when used in this act shall

18

have the meanings given to them in this section unless the

19

context clearly indicates otherwise:

20

"Local taxing authority."  Any political subdivision

21

authorized to impose real property taxes.

22

Section 4.  Moratorium.

23

(a)  Prohibition.--No local taxing authority may undertake,

<--

24

on or after the effective date of this section, the process of a

25

court-ordered countywide reassessment of real property for

26

purposes of levying property taxes; however, counties currently

27

conducting a court-ordered countywide reassessment as of the

28

effective date of this section may, at the discretion of the

29

county, continue the process.

30

(b)  End of prohibition.--The prohibition under subsection

- 2 -

 


1

(a) shall remain in effect until the General Assembly has

2

enacted legislation to address the declarations contained in

3

section 2(1), (2), (3) and (4) or until November 30, 2012,

4

whichever comes first.

5

No county of the fourth class having a population, according

<--

6

to the 2010 United States Census, greater than 185,000 but less

7

than 210,000 may implement, effectuate or undertake the process

8

of a court-ordered countywide reassessment of real property for

9

purposes of levying property taxes until the later of:

10

(1)  The General Assembly adopts procedures necessary to

11

ensure uniformity among counties in their property assessment

12

systems; or

13

(2)  November 30, 2012.

14

Section 5.  Effective date.

15

This act shall take effect immediately.

- 3 -