PRINTER'S NO. 1813
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1331
Session of
2015
INTRODUCED BY ROSS, HARPER, GINGRICH, FREEMAN AND M. DALEY,
JUNE 16, 2015
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JUNE 16, 2015
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in consolidated county assessment,
further providing for limitation on tax increase after
countywide reassessment.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 8823 of Title 53 of the Pennsylvania
Consolidated Statutes is amended to read:
§ 8823. Limitation on tax increase after countywide
reassessment.
(a) Scope.--
(1) Except as set forth in paragraph (2), this section
applies to taxing districts in counties within the scope of
this chapter under section 8801(b)(1) (relating to short
title and scope of chapter).
(2) This section does not apply to a school district
subject to section 327 of the act of June 27, 2006 (1st
Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act.
(3) Except as set forth in subsection (f), this section
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shall apply to all rates of taxes levied on an assessment
roll after a countywide revision as provided in subsection
(b), including millage rates established by referendum.
(b) Initial rate.--In the first year that any county
implements a countywide revision of assessment by revaluing the
properties and applies an established predetermined ratio or
changes its assessment base by applying a change in the
predetermined ratio, a taxing district levying its real estate
taxes on the revised assessment roll for the first time shall
reduce [its] each tax rate levied by the taxing district, if
necessary, so that the total amount of taxes levied for that
year against the real properties contained in the duplicate for
that rate does not exceed the total amount it levied on the
properties in the preceding year. [The] Each tax rate shall be
fixed at a figure that will accomplish this purpose.
(c) Final tax rate.--After establishing a tax rate under
subsection (b), a taxing district may, by a separate and
specific vote, establish a final tax rate for the first year in
which the reassessment is implemented to levy its real estate
taxes on the revised assessment. [The] Each tax rate under this
subsection shall be fixed at a figure which limits the total
amount of taxes levied for that year against the real properties
contained in the duplicate for the preceding year to not more
than 10% greater than the total amount it levied on the
properties the preceding year, notwithstanding the increased
valuations of the properties under the revised assessment.
(d) New construction.--For the purpose of determining the
total amount of taxes to be levied for the first year under
subsections (b) and (c), the amount to be levied on newly
constructed buildings or structures or on increased valuations
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based on new improvements made to existing houses need not be
considered.
(e) Court approval.--With the approval of the court of
common pleas, upon good cause shown, any taxing district may
increase the tax rate prescribed in this section,
notwithstanding the provisions of this section.
(f) Limitations on changes to certain rates.--
Notwithstanding subsection (c) or (e), the rate of any tax which
was established by referendum and adjusted as provided in
subsection (b) shall be subject to any subsequent increase,
decrease or elimination only as provided otherwise by law.
Section 2. The amendment of 53 Pa.C.S. § 8823 shall apply to
tax rates based on reassessments implemented after the effective
date of this section.
Section 3. This act shall take effect in 60 days.
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