PRIOR PRINTER'S NO. 936 PRINTER'S NO. 2073
No. 836 Session of 1997
INTRODUCED BY MAYERNIK, MARKOSEK, VAN HORNE, READSHAW, BELARDI,
CAWLEY, PIPPY, STEVENSON AND ORIE, MARCH 12, 1997
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES,
JUNE 11, 1997
AN ACT
1 Amending the act of December 17, 1986 (P.L.1693, No.202),
2 entitled "An act empowering certain local taxing authorities
3 to provide exemptions from taxation for certain improvements
4 made to certain unimproved residential property," further
5 providing for the procedure for obtaining an exemption.
6 The General Assembly of the Commonwealth of Pennsylvania
7 hereby enacts as follows:
8 Section 1. Section 6(a) of the act of December 17, 1986
9 (P.L.1693, No.202), known as the New Home Construction Local Tax
10 Abatement Act, is amended to read:
11 Section 6. Procedure for obtaining an exemption.
12 (a) Notification.--Any person desiring tax exemption,
13 pursuant to ordinances or resolutions adopted pursuant to this
14 act, shall notify each local taxing authority granting the
15 exemption on a form provided by the local taxing authority. The
16 form shall be submitted [at] between the time the person
17 desiring tax exemption secures the building permit and when the
18 occupancy permit is issued, or if no building permit or other
1 notification of improvement is required, [at the time he
2 commences construction] prior to the time the structure is
3 assessed for tax purposes. A copy of the exemption request shall
4 be forwarded to the Board of Assessment and Revision of Taxes or
5 other appropriate assessment agency. The assessment agency shall
6 not be required to reassess that portion of the property which
7 has been exempted by the municipality for taxation purposes
8 until the exemption period has expired. Appeals from any
9 reassessment and the amounts eligible for the exemption may be
10 taken by the taxpayer or the local taxing authorities as
11 provided by law.
12 * * *
13 Section 2. This act shall be retroactive to July 1, 1996. <--
14 Any taxes or portion of taxes paid that are eligible for an
15 exemption under the provisions of this act shall be credited
16 against taxes owed for the next taxing period or periods.
17 Section 3 2. This act shall take effect immediately. <--
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