PRINTER'S NO. 3697
No. 2752 Session of 1978
INTRODUCED BY GREENLEAF, SEPTEMBER 13, 1978
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, SEPTEMBER 13, 1978
AN ACT
1 Amending the act of May 21, 1943 (P.L.571, No.254), entitled, as
2 amended, "An act relating to assessment for taxation in
3 counties of the fourth, fifth, sixth, seventh and eighth
4 classes; designating the subjects, property and persons
5 subject to and exempt from taxation for county, borough,
6 town, township, school, except in cities and county
7 institution district purposes; and providing for and
8 regulating the assessment and valuation thereof for such
9 purposes; creating in each such county a board for the
10 assessment and revision of taxes; defining the powers and
11 duties of such boards; providing for the acceptance of this
12 act by cities; regulating the office of ward, borough, town
13 and township assessors; abolishing the office of assistant
14 triennial assessor in townships of the first class; providing
15 for the appointment of a chief assessor, assistant assessors
16 and other employes; providing for their compensation payable
17 by such counties; prescribing certain duties of and certain
18 fees to be collected by the recorder of deeds and municipal
19 officers who issue building permits; imposing duties on
20 taxables making improvements on land and grantees of land;
21 prescribing penalties; and eliminating the triennial
22 assessment," requiring the reduction of taxes after a county-
23 wide reassessment so that the amount collected the first year
24 after the reassessment will not be greater than the previous
25 year.
26 The General Assembly of the Commonwealth of Pennsylvania
27 hereby enacts as follows:
28 Section 1. Subsection (b) of section 602, act of May 21,
29 1943 (P.L.571, No.254), known as "The Fourth to Eighth Class
30 County Assessment Law," amended June 24, 1976 (P.L.432, No.104),
1 is amended to read:
2 Section 602. Valuation of Persons and Property.--* * *
3 (b) After any county has established and completed, for the
4 entire county, the permanent system of records consisting of tax
5 maps, property record cards and property owner's index as
6 required by section 306 of this act, and has made its first
7 county assessment of real property or subsequently makes a
8 county-wide revision of assessment of real property under that
9 system and at values based upon an established predetermined
10 ratio as required by this section, each political subdivision,
11 which hereafter for the first time levies its real estate taxes
12 on that first or revised assessment or valuation, shall, for
13 that first year, reduce its tax rate, if necessary, for the
14 purpose of having the total amount of taxes levied for that year
15 against the real properties contained in the duplicate for the
16 preceding year, equal, [in the case of a school district, not
17 more than one hundred and ten per centum, and] in the case of
18 any [other] taxing district, [not more than one hundred and five
19 per centum of] the total amount it levied on such properties the
20 preceding year, notwithstanding the increased valuations of such
21 properties under the new assessment system. For the purpose of
22 determining the total amount of taxes to be levied for said
23 first year, the amount to be levied on newly constructed
24 buildings or structures or on increased valuations based on new
25 improvements made to existing houses need not be considered. The
26 tax rate shall be fixed for that year at a figure which will
27 accomplish this purpose. With the approval of the court of
28 common pleas, upon good cause shown, any such political
29 subdivision may increase the tax rate herein prescribed,
30 notwithstanding the provisions of this subsection. No political
19780H2752B3697 - 2 -
1 subdivision shall levy real estate taxes on a county-wide
2 revised assessment until it has been completed for the entire
3 county.
4 * * *
5 Section 2. This act shall take effect immediately.
H22L45RZ/19780H2752B3697 - 3 -