1Amending the act of July 28, 1953 (P.L.723, No.230), entitled,
2as amended, "An act relating to counties of the second class
3and second class A; amending, revising, consolidating and
4changing the laws relating thereto," providing for special
5tax provisions for assessment values for longtime owner-
6occupants.

7The General Assembly of the Commonwealth of Pennsylvania
8hereby enacts as follows:

9Section 1.  The act of July 28, 1953 (P.L.723, No.230), known
10as the Second Class County Code, is amended by adding an article
11to read:

12Article XIX-C

13Special Tax Provisions for

14Assessment Values for Longtime Owner-Occupants

15Section 1901-C.  Definitions.--The following words and
16phrases when used in this article shall have the meanings given
17to them in this section unless the context clearly indicates
18otherwise:

19"Alternative base year assessed value."  The assessed value
20upon which a real property tax may be levied on the primary

1residence of a longtime owner-occupant under section 2(b) of
2Article VIII of the Constitution of Pennsylvania.

3"Base year assessed value."  The assessed value upon which a
4real property tax is levied by a county in the year prior to the
5first year real property taxes are levied under a mandated
6county-wide reassessment.

7"County."  A county of the second class.

8"Longtime owner-occupant."  A homeowner who has owned a
9property for at least 30 consecutive years and has occupied the
10property as a primary residence for no less than the previous
11ten years. The surviving spouse of a deceased longtime owner-
12occupant is considered a longtime owner-occupant regardless of
13whether he meets the requirements of this definition.

14"Mandated county-wide reassessment."  The application of new
15assessed values resulting from a county-wide revision of real
16property assessment completed under a court order.

17Section 1902-C.  Optional Use of Alternative Base Year
18Assessed Value for Longtime Owner-Occupants.--(a)  When levying
19the real property tax on the primary residence of a longtime
20owner-occupant after a mandated county-wide reassessment, a
21county may utilize alternative base year assessed value by
22adopting an ordinance.

23(b)  Upon the receipt of an approved application from the
24longtime owner-occupant, a county shall utilize an alternative
25base year assessed value for the primary residence of a longtime
26owner-occupant.

27(c)  Upon passing the ordinance, a county shall utilize an
28alternative base year assessed value for a county-wide
29reassessment that becomes effective on or after January 1, 2013.

30(d)  An overpayment of real estate taxes arising from the

1adjustment must be refunded by the county or political
2subdivision.

3Section 1903-C.  Calculation of Alternative Base Year
4Assessed Value.--If a county adopts an ordinance under section
51902-C, the assessed value of a primary residence of a qualified
6longtime owner-occupant may not exceed the base year assessed
7value of the primary residence in the year in which the owner
8first satisfied the requirements of a longtime owner-occupant.
9The alternative base year assessed value calculated under this
10section applies to taxes levied by a political subdivision
11located in a county that has passed an ordinance under section
121902-C.

13Section 1904-C.  Duration of the Alternative Base Year
14Assessed Value.--The alternative base year assessed value of a
15primary residence of a longtime owner-occupant must continue in
16effect until the earlier of:

17(1)  the first year the owner of the property fails to meet
18the requirements for a longtime owner-occupant; or

19(2)  the date of the sale or transfer of the property to a
20person other than the spouse of the qualified owner-occupant.

21Section 1905-C.  Administration.--A county shall administer
22the qualification of longtime owner-occupants for alternative
23base year assessed value under this article on behalf of the
24other political subdivisions within the county. The county shall
25develop an application for the use of the alternative base year
26assessed value. The county shall send a copy of the application
27to taxpayers who have owned the same parcel of residential
28property in the county for a period of 30 years. Upon receipt of
29a taxpayer's completed application for use of the alternative
30base year assessed value, but prior to the application's

1approval, the county shall verify whether the taxpayer qualifies
2as a longtime owner-occupant.

3Section 1906-C.  Sharing of Information.--The Secretary of
4Revenue is authorized and directed to provide a county that
5passes an ordinance under section 1902-C with the names and
6addresses of individuals residing in the county who have filed
7State income tax returns, from the same address, in each of the
8previous ten years. Information provided by the Secretary of
9Revenue is confidential and may not be used for purposes other
10than the administration of this article.

11Section 2.  This act shall take effect in 60 days.