| HOUSE AMENDED |
| PRIOR PRINTER'S NOS. 1725, 1803 | PRINTER'S NO. 2179 |
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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY WILLIAMS, KITCHEN, STACK, HUGHES, WASHINGTON, FARNESE AND TARTAGLIONE, OCTOBER 26, 2011 |
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| AS REPORTED FROM COMMITTEE ON URBAN AFFAIRS, HOUSE OF REPRESENTATIVES, AS AMENDED, MAY 9, 2012 |
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| AN ACT |
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1 | Amending Title 53 (Municipalities Generally) of the Pennsylvania |
2 | Consolidated Statutes, in assessments of persons and |
3 | property, further providing for definitions and for | <-- |
4 | administration and procedure; and providing for |
5 | applicability. |
6 | The General Assembly of the Commonwealth of Pennsylvania |
7 | hereby enacts as follows: |
8 | Section 1. The definition of "board" in section 8582 of |
9 | Title 53 of the Pennsylvania Consolidated Statutes is amended to |
10 | read: |
11 | § 8582. Definitions. |
12 | The following words and phrases when used in this subchapter |
13 | shall have the meanings given to them in this section unless the |
14 | context clearly indicates otherwise: |
15 | * * * |
16 | "Board." Any of the following: |
17 | (1) "Board." As defined in [the act of June 26, 1931, |
18 | (P.L.1379, No.348), referred to as the Third Class County |
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1 | Assessment Board Law. |
2 | (2) "Board." As defined in the act of May 21, 1943 |
3 | (P.L.571, No.254), known as The Fourth to Eighth Class County |
4 | Assessment Law.] section 8802 (relating to definitions). |
5 | [(3)] (2) "Board of Property Assessment, Appeals and |
6 | Review." The Board of Property Assessment, Appeals and |
7 | Review in a county of the second class under the act of June |
8 | 21, 1939 (P.L.626, No.294), referred to as the Second Class |
9 | County Assessment Law or a similar body established by a home |
10 | rule county. |
11 | [(4)] (3) "Board of Revision of Tax and Appeals." The |
12 | board of revision of taxes and appeals in cities of the third |
13 | class. |
14 | (4) The body with responsibility for the making of |
15 | assessments of real property in a city of the first class. |
16 | * * * |
17 | Section 2. Section 8584(b) and (c) of Title 53 are amended | <-- |
18 | to read: |
19 | § 8584. Administration and procedure. |
20 | * * * |
21 | (b) Filing deadlines; renewal of application.--Applications |
22 | shall be filed with the assessor not later than March 1 of each |
23 | year; provided that, in a city of the first class, the |
24 | application shall be filed with the assessor not later than a |
25 | date set by the governing body, which date shall be no later |
26 | than December 1 of the year prior to the year in which the |
27 | exclusion shall first apply. The governing body of a county may |
28 | adopt a schedule for review or reapplication for real property |
29 | previously approved as homestead property or farmstead property. |
30 | (c) Notice of applications and deadlines.--The assessor |
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1 | shall provide sufficient notice to the public regarding the |
2 | availability of applications to designate real property as |
3 | homestead property or farmstead property and all filing |
4 | deadlines. The assessor shall make applications available at |
5 | least 75 days before the filing deadline; provided that, in a |
6 | city of the first class, the application shall be available at |
7 | least 60 days before the filing deadline. |
8 | * * * |
9 | Section 2 3. Title 53 is amended by adding a section to | <-- |
10 | read: |
11 | § 8588. Applicability. |
12 | Notwithstanding the provisions of section 8405 (relating to |
13 | applicability), the provisions of this subchapter shall apply to |
14 | cities and counties of the first class and to school districts |
15 | of the first class. Any action taken pursuant to this subchapter |
16 | by the governing body of a city of the first class shall apply |
17 | to a city of the first class and to a school district of the |
18 | first class. |
19 | Section 3 4. This act shall take effect in 60 days | <-- |
20 | immediately. | <-- |
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