PRINTER'S NO. 94
THE GENERAL ASSEMBLY OF PENNSYLVANIA
INTRODUCED BY FONTANA, KASUNIC, FARNESE, WASHINGTON, ERICKSON, RAFFERTY, ALLOWAY, TARTAGLIONE, HUGHES, BOSCOLA, BROWNE, YUDICHAK, FERLO, SOLOBAY AND COSTA, JANUARY 15, 2013
REFERRED TO FINANCE, JANUARY 15, 2013
1Amending the act of December 17, 1986 (P.L.1693, No.202),
2entitled "An act empowering certain local taxing authorities
3to provide exemptions from taxation for certain improvements
4made to certain unimproved residential property," further
5providing for procedure for obtaining an exemption.
8Section 1. Section 6 of the act of December 17, 1986
9(P.L.1693, No.202), known as the New Home Construction Local Tax
10Abatement Act, amended December 19, 1997 (P.L.617, No.63), is
11amended to read:
12Section 6. Procedure for obtaining an exemption.
13(a) Notification.--Any person desiring tax exemption,
14pursuant to ordinances or resolutions adopted pursuant to this
15act, shall notify each local taxing authority granting the
16exemption on a form provided by the local taxing authority. The
17form shall be submitted between the time the [person desiring
18tax exemption secures the building permit and when the occupancy
19permit is issued, or if no building permit or other notification
1of improvement is required, prior to the time the structure is
2assessed for tax purposes] building permit is issued and six
3months following the date of the initial occupancy of the
4property. The initial occupancy shall be presumed to have
5occurred on the date of the issuance of a certificate of
6occupancy or on the closing date on which the applicant
7purchased the property, whichever occurs later. A copy of the
8exemption request shall be forwarded to the Board of Assessment
9and Revision of Taxes or other appropriate assessment agency.
10The assessment agency shall not be required to reassess that
11portion of the property which has been exempted by the
12municipality for taxation purposes until the exemption period
13has expired. Appeals from any reassessment and the amounts
14eligible for the exemption may be taken by the taxpayer or the
15local taxing authorities as provided by law.
16(b) Application of changes.--Except as may be authorized in
17section 4(c), the cost of improvements to be exempted and the
18schedule of taxes exempted existing at the time of the
19submission of the form as provided in subsection (a) shall be
20applicable to that exemption request.
21Section 2. This act shall take effect in 60 days.