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Senate of Pennsylvania
Session of 2013 - 2014 Regular Session

MEMORANDUM

Posted:	December 3, 2012 10:23 AM
From:	Senator Wayne D. Fontana
To:	All Senate members
Subject:	Co Sponsorship: New Home Construction Tax Abatement Act Amendment

In the near future, I plan to reintroduce legislation that would amend Act 202 – the New Home Construction Local Tax Abatement Act – to change the deadline by which homeowners must apply for the exemption. Act 202 was intended to provide an incentive for building single-family dwellings by creating a property tax exemption for individuals who built new homes. As written, Act 202 requires that the application for exemption be filed between the time when the builder’s permit is issued and the time when the occupancy permit is issued for the new homeowner. Unfortunately, in a situation where developers are building multiple homes simultaneously and then selling the homes after completion, the time window for filing the exemption is either partially or completely expired by the time the new homeowner becomes aware of its existence. My amendment would provide that, in the event that an occupancy permit is issued to a contractor, the property owner would be given six months from the date of the occupancy to submit the application form for this exemption. This legislation was SB 158 in the 2011-12 session. Co-sponsors included Senators Rafferty, Boscola, Costa, Ferlo, Hughes, Brewster, Solobay, Washington, Stack, Kasunic, Yudichak, Browne, Farnese, Blake, Wozniak, Alloway and Dinniman.

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