THE GENERAL ASSEMBLY OF PENNSYLVANIA
INTRODUCED BY WHITE, DEASY, D. COSTA, DERMODY, FRANKEL, GERGELY, HORNAMAN, KORTZ, MATZIE, NEUMAN, M. SMITH AND FABRIZIO, JANUARY 24, 2011
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JANUARY 24, 2011
Providing for a temporary moratorium of court-ordered countywide
reassessments and for reforms based upon study.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Short title.
This act shall be known and may be cited as the Property Tax
Reassessment Moratorium Act.
Section 2. Purpose.
The General Assembly finds and declares as follows:
(1) The method of property tax assessment in this
Commonwealth is fragmented and in need of reform.
(2) The current method provides for little uniformity
between counties resulting in vast inequities of property
assessments across this Commonwealth.
(3) Further, the tax assessment system provides little
protection for homeowners who experience sudden and dramatic
increases in their property assessments as a result of a
(4) Failure to address the problem has led to the
potential for devastating tax increases that would be harmful
to the citizens and economic well-being of this Commonwealth.
Section 3. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Local taxing authority." Any political subdivision
authorized to impose real property taxes.
Section 4. Study.
A study was conducted of the Commonwealth's property
assessment system. The study addressed the proper policies and
procedures necessary to ensure uniformity among counties and a
comparative analysis of the property assessment systems in other
states. The study concluded that changes are needed, and the
General Assembly shall enact legislation to address issues
raised by the study.
Section 5. Moratorium.
(a) Prohibition.--No local taxing authority may undertake,
on or after the effective date of this section, the process of a
court-ordered countywide reassessment of real property for
purposes of levying property taxes; however, counties currently
conducting a court-ordered countywide reassessment as of the
effective date of this section may, at the discretion of the
county, continue the process.
(b) End of prohibition.--The prohibition under subsection
(a) shall remain in effect until the General Assembly has
enacted legislation to address the declarations contained in
section 2 or until November 30, 2012, whichever comes first.
Section 6. This act shall take effect immediately.