PRINTER'S NO.  142

  

THE GENERAL ASSEMBLY OF PENNSYLVANIA

  

HOUSE BILL

 

No.

166

Session of

2011

  

  

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  

  

  

  

AN ACT

  

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Providing for a temporary moratorium of court-ordered countywide

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reassessments and for reforms based upon study.

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The General Assembly of the Commonwealth of Pennsylvania

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hereby enacts as follows:

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Section 1.  Short title.

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This act shall be known and may be cited as the Property Tax

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Reassessment Moratorium Act.

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Section 2.  Purpose.

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The General Assembly finds and declares as follows:

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(1)  The method of property tax assessment in this

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Commonwealth is fragmented and in need of reform.

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(2)  The current method provides for little uniformity

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between counties resulting in vast inequities of property

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assessments across this Commonwealth.

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(3)  Further, the tax assessment system provides little

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protection for homeowners who experience sudden and dramatic

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increases in their property assessments as a result of a

 


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countywide assessment.

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(4)  Failure to address the problem has led to the

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potential for devastating tax increases that would be harmful

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to the citizens and economic well-being of this Commonwealth.

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Section 3.  Definitions.

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The following words and phrases when used in this act shall

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have the meanings given to them in this section unless the

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context clearly indicates otherwise:

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"Local taxing authority."  Any political subdivision

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authorized to impose real property taxes.

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Section 4.  Study.

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A study was conducted of the Commonwealth's property

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assessment system. The study addressed the proper policies and

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procedures necessary to ensure uniformity among counties and a

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comparative analysis of the property assessment systems in other

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states. The study concluded that changes are needed, and the

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General Assembly shall enact legislation to address issues

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raised by the study.

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Section 5.  Moratorium.

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(a)  Prohibition.--No local taxing authority may undertake,

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on or after the effective date of this section, the process of a

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court-ordered countywide reassessment of real property for

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purposes of levying property taxes; however, counties currently

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conducting a court-ordered countywide reassessment as of the

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effective date of this section may, at the discretion of the

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county, continue the process.

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(b)  End of prohibition.--The prohibition under subsection

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(a) shall remain in effect until the General Assembly has

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enacted legislation to address the declarations contained in

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section 2 or until November 30, 2012, whichever comes first.

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Section 6.  This act shall take effect immediately.

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