THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY YUDICHAK, DERMODY, FRANKEL, P. COSTA, D. COSTA, DEASY, KORTZ, KOTIK, READSHAW, WALKO, WHITE, CARROLL, DENLINGER, GERBER, HORNAMAN, W. KELLER, LEVDANSKY, MARSHALL, MARSICO, MATZIE, MURT, OBERLANDER, O'NEILL, SABATINA, SCAVELLO, M. SMITH, SOLOBAY, SWANGER, YOUNGBLOOD AND GERGELY, JUNE 10, 2009

REFERRED TO COMMITTEE ON URBAN AFFAIRS, JUNE 10, 2009  

AN ACT

Providing for a temporary moratorium of court-ordered countywide

reassessments.

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

countywide assessment.

(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.

(5)  It is necessary to conduct a comprehensive study of

this Commonwealth's property assessment system, including the

proper policies and procedures necessary to ensure uniformity

among counties and a comparative analysis of the property

assessment systems in other states and to enact reforms if

the study finds that changes are needed.

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.  Moratorium.

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

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

court-ordered reassessment of real property for purposes of

levying property taxes.

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

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

conducted a thorough and comprehensive study of the property tax

reassessment system in this Commonwealth and has enacted

legislation to address the declarations contained in section 2

or until June 30, 2011, whichever comes first.

Section 5.  This act shall take effect immediately.