1Amending Title 53 (Municipalities Generally) of the Pennsylvania
2Consolidated Statutes, in assessments of persons and
3property, providing for limitation on tax increase after
4countywide reassessment in cities and counties of the first
5class.

6The General Assembly of the Commonwealth of Pennsylvania
7hereby enacts as follows:

8Section 1. Title 53 of the Pennsylvania Consolidated
9Statutes is amended by adding a section to read:

10§ 8566. Limitation on tax increase after countywide
11reassessment in a city or county of the first class.

12(a) General rule.--In the first year that a city of the
13first class or county of the first class implements,
14respectively, a citywide or countywide revision of assessment by
15revaluing the properties and applies an established
16predetermined ratio or changes its assessment base by applying a
17change in the predetermined ratio, a taxing district levying its
18real estate taxes on the revised assessment roll for the first
19time shall reduce its tax rate, if necessary, so that the total

1amount of taxes levied for that year against the real properties
2contained in the duplicate does not exceed the total amount it
3levied on the properties in the preceding year. The tax rate
4shall be fixed at a figure that accomplishes this purpose.

5(b) Final tax rate.--After fixing a tax rate under
6subsection (a), a taxing district may, by a separate and
7specific vote, establish a final tax rate for the first year in
8which the reassessment is implemented to levy its real estate
9taxes on the revised assessment. The tax rate under this
10subsection shall be fixed at a figure which limits the total
11amount of taxes levied for the year against the real properties
12contained in the duplicate for the preceding year to no more
13than 10% greater than the total amount it levied on the
14properties the preceding year, notwithstanding the increased
15valuations of the properties under the revised assessment.

16(c) New construction and improvements.--For the purpose of
17determining the total amount of taxes to be levied for the first
18year under subsections (a) and (b), the amount to be levied on
19newly constructed buildings or structures or on increased
20valuations based on new improvements made to existing buildings
21and structures need not be considered.

22(d) Court approval required for increase to tax rate.--With
23the approval of the court of common pleas, upon good cause
24shown, a taxing district may increase the tax rate prescribed by
25this section.

26(e) Applicability.--This section shall apply to the rate of
27taxes authorized by a city of the first class or county of the
28first class for a school district of the first class or
29dedicated to the school district of the first class and the rate
30of taxes authorized by a city of the first class or county of

1the first class for a city of the first class or county of the
2first class.

3Section 2. This act shall take effect in 60 days.