THE GENERAL ASSEMBLY OF PENNSYLVANIA
INTRODUCED BY BLAKE, BAKER, GORDNER, YAW, YUDICHAK, PILEGGI, COSTA, ARGALL, BOSCOLA, ERICKSON, FARNESE, FONTANA, GREENLEAF, PIPPY, MENSCH, RAFFERTY, SCHWANK, SMUCKER, TARTAGLIONE, WAUGH, BREWSTER, DINNIMAN, FERLO, HUGHES, KASUNIC, KITCHEN, LEACH, SOLOBAY, STACK, WASHINGTON, WILLIAMS AND WOZNIAK, SEPTEMBER 28, 2011
REFERRED TO FINANCE, SEPTEMBER 28, 2011
Authorizing abatement of real estate taxes because of
destruction or damage of property by Hurricane Irene and
Tropical Storm Lee, or the refund of the amount of such taxes
by certain political subdivisions; and authorizing assessment
of properties retroactive to January 1, 2011, and a limited
moratorium on the increase of certain real estate taxes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Local abatement of real estate taxes.
The taxing bodies of the various counties, cities, boroughs,
towns, townships and school districts may abate real estate
taxes imposed by them for the tax year 2011, if the real
property upon which the tax was imposed was damaged or destroyed
by Hurricane Irene and Tropical Storm Lee. The amount of any
real estate tax abated shall be in direct proportion to the
damage to the property as measured by a reduction in the
assessed valuation of the property by the local assessing
authority using the same assessment valuation factors, criteria
and procedures in use prior to the disaster. Local assessing
authorities are hereby authorized to assess damaged properties
retroactive to January 1, 2011, to reflect reductions in
property value due to flood damage. In the event that the real
estate tax has been paid, the taxing bodies may refund the
taxes. The amount of real estate tax abated or refunded by any
taxing body shall not exceed $30,000 for any single property.
Section 2. Ownership requirement.
No abatement or refund may be allowed for the year 2011
unless the property owner at the time of the abatement or refund
was also the owner of the property at the time of Hurricane
Irene and Tropical Storm Lee.
Section 3. Optional moratorium for certain real estate taxes.
(a) Exemption for reconstruction and repairs.--Local taxing
authorities may, by ordinance or resolution, exempt from real
property taxation the assessed valuation of reconstruction or
repairs made to properties damaged or destroyed by Hurricane
Irene and Tropical Storm Lee. The exemption shall be limited to
the additional assessment valuation attributable to the actual
costs of reconstruction or repairs on the damaged or destroyed
(b) Exemption schedule.--For the first year for which the
reconstruction or repairs would otherwise be taxable, 100% of
the eligible assessment shall be exempted; for the second year,
50% of the eligible assessment shall be exempted and, for the
third year, 25% of the eligible assessment shall be exempted.
After the third year, the exemption shall terminate. No property
may be eligible for tax exemption under this section unless
reconstruction or repairs are begun within five years of the
date of Hurricane Irene and Tropical Storm Lee.
(c) Termination upon transfer.--The exemption from taxation
authorized by this section shall terminate upon the sale,
transfer, conveyance or exchange of the property.
(d) Notice.--Local taxing authorities shall publish notice
of the moratorium on taxation attributable to increases in
assessed valuations due to reconstruction or repairs as required
in this act. The notice shall appear on at least two occasions
in a newspaper of general circulation within the affected areas
within 60 days of the adoption of the ordinance or resolution
authorized under subsection (a).
Section 4. Effective date.
This act shall take effect immediately.