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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY CUTLER, HARHART, HESS, HORNAMAN, LAWRENCE, METZGAR, PYLE, ROCK, SONNEY AND SWANGER, JANUARY 31, 2011 |
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| REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JANUARY 31, 2011 |
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| AN ACT |
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1 | Amending the act of December 19, 1974 (P.L.973, No.319), |
2 | entitled "An act prescribing the procedure under which an |
3 | owner may have land devoted to agricultural use, agricultural |
4 | reserve use, or forest reserve use, valued for tax purposes |
5 | at the value it has for such uses, and providing for |
6 | reassessment and certain interest payments when such land is |
7 | applied to other uses and making editorial changes," |
8 | providing for payments to certain local taxing authorities to |
9 | offset assessments reduced under this act. |
10 | The General Assembly of the Commonwealth of Pennsylvania |
11 | hereby enacts as follows: |
12 | Section 1. The act of December 19, 1974 (P.L.973, No.319), |
13 | known as the Pennsylvania Farmland and Forest Land Assessment |
14 | Act of 1974, is amended by adding a section to read: |
15 | Section 4.3. Payments to Impacted Local Taxing |
16 | Authorities.--(a) The General Assembly finds that although all |
17 | citizens of this Commonwealth benefit from the preservation of |
18 | open space lands, the burden of the shifting of real property |
19 | taxes falls heavily on certain local taxing authorities. In |
20 | order to ensure that the taxpayers of these local taxing |
21 | authorities do not bear too much of the burden of this act, it |
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1 | is in the public interest to make assistance payments to these |
2 | authorities from the General Fund, where the authorities would |
3 | otherwise lose ten percent (10%) or more of their assessed value |
4 | as a result of this act. |
5 | (b) A local taxing authority that meets the requirements for |
6 | eligibility under subsection (d) may apply to the Department of |
7 | Community and Economic Development for payment from the |
8 | Commonwealth as provided in this section. |
9 | (c) For each fiscal year for which payment under this |
10 | section is requested, an application must be submitted to the |
11 | Department of Community and Economic Development by April 1 on a |
12 | form prescribed by the Department of Community and Economic |
13 | Development. The application must include the following: |
14 | (1) The total of the normal assessed values of all real |
15 | property within the jurisdiction of the local taxing authority. |
16 | (2) The total of the normal assessed values of all |
17 | properties preferentially assessed under this act within the |
18 | jurisdiction of the local taxing authority. |
19 | (3) The total of the preferentially assessed values of all |
20 | properties preferentially assessed under this act within the |
21 | jurisdiction of the local taxing authority. |
22 | (4) The real estate tax rate of the local taxing authority |
23 | for its current fiscal year. |
24 | (5) Such other information as may be required by the |
25 | Department of Community and Economic Development. |
26 | If the local taxing authority fails to file the application |
27 | required by this subsection by the date prescribed by this |
28 | subsection, or within any extension granted by the Department of |
29 | Community and Economic Development, it shall forfeit its |
30 | eligibility for payment under this section for that fiscal year. |
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1 | (d) If the difference between the amount stated under |
2 | subsection (c)(2), less the amount stated under subsection (c) |
3 | (3) is equal to or greater than ten percent (10%) of the amount |
4 | stated under subsection (c)(1), the local taxing jurisdiction |
5 | shall be eligible to receive payments under this section. |
6 | (e) The Commonwealth shall pay to the eligible local taxing |
7 | authority for the fiscal year ninety percent (90%) of the |
8 | difference between the amount stated under subsection (c)(2), |
9 | less the amount stated under subsection (c)(3), multiplied by |
10 | the rate stated under subsection (c)(4). The data stated by the |
11 | local taxing authority must be verified by the county assessor |
12 | before such payment may be made. The Department of Community and |
13 | Economic Development shall make payment to the local taxing |
14 | authorities no later than October 1. |
15 | (f) Payments under this section shall be funded by |
16 | appropriations from the General Fund. For purposes of making |
17 | this payment, the Department of Community and Economic |
18 | Development shall make requisition in the manner prescribed by |
19 | the act of April 9, 1929 (P.L.343, No.176), known as "The Fiscal |
20 | Code." If the amount appropriated for purposes of this section |
21 | is insufficient to fully fund the payments otherwise required by |
22 | this section, the payment to each local taxing authority shall |
23 | be reduced by an equal percentage. |
24 | (g) The Department of Community and Economic Development |
25 | shall promulgate such rules and regulations as are necessary to |
26 | administer this section. |
27 | (h) As used in this section, the term "local taxing |
28 | authority" means a political subdivision having authority to |
29 | impose taxes on real estate. |
30 | Section 2. With respect to any fiscal year that includes |
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1 | December 31, 2011, or any fiscal year prior thereto, the |
2 | Department of Community and Economic Development may vary the |
3 | application or payment deadlines that would otherwise apply |
4 | under section 4.3 of the act. For this purpose, the department |
5 | may adopt interim regulations, which shall be exempt from review |
6 | under section 205 of the act of July 31, 1968 (P.L.769, No.240), |
7 | referred to as the Commonwealth Documents Law, section 204(b) of |
8 | the act of October 15, 1980 (P.L.950, No.164), known as the |
9 | Commonwealth Attorneys Act, and the act of June 25, 1982 |
10 | (P.L.633, No.181), known as the Regulatory Review Act. |
11 | Section 3. This act shall take effect immediately. |
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