THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY TALLMAN, BAKER, CREIGHTON, GROVE, HELM, HORNAMAN, MOUL, SCAVELLO AND WHITE, APRIL 10, 2012

REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, APRIL 10, 2012  

AN ACT

Amending Title 53 (Municipalities Generally) of the Pennsylvania

Consolidated Statutes, in consolidated county assessment,

further providing for limitation on tax increase after

countywide reassessment.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 8823 of Title 53 of the Pennsylvania

Consolidated Statutes is amended by adding a subsection to read:

§ 8823.  Limitation on tax increase after countywide

reassessment.

* * *

(c.1)  Single tract or parcel of real property.--In the event

the property tax obligation associated with a single tract or

parcel of real property increases by more than 10% as a result

of a countywide reassessment, an entity that levies property tax

must limit the amount it increases property to 10% per year

until the total obligation is realized.

* * *

Section 2.  Upon the ratification of an amendment to the

Constitution of Pennsylvania limiting individual property tax

increases following a countywide reassessment, the Secretary of

the Commonwealth shall cause the date of ratification to be

published in the Pennsylvania Bulletin.

Section 3.  This act shall take effect as follows:

(1)  This section shall take effect immediately.

(2)  Section 2 of this act shall take effect immediately.

(3)  The addition of 53 Pa.C.S. § 8823(c.1) shall take

effect upon publication in the Pennsylvania Bulletin of the

ratification date of the amendment to the Constitution of

Pennsylvania that provides for limitations on property tax

increases for single tracts or parcels of real property

following a countywide reassessment.