PRINTER'S NO. 1064

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

898

Session of

2015

INTRODUCED BY HUTCHINSON, EICHELBERGER, McGARRIGLE, WOZNIAK AND

BLAKE, JUNE 18, 2015

REFERRED TO LOCAL GOVERNMENT, JUNE 18, 2015

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 1980.2 of the act of July 28, 1953

(P.L.723, No.230), known as the Second Class County Code,

amended November 16, 2005 (P.L.382, No.71), is amended to read:

Section 1980.2. Limits on Counties of the Second Class.--(a)

Notwithstanding any provisions of the act of June 21, 1939

(P.L.626, No.294), referred to as the Second Class County

Assessment Law, to the contrary or any contrary provision of any

home rule charter or administrative code of a county of the

No.1), known as the Taxpayer Relief Act, which hereafter levies

its real estate taxes on that revised reassessment, revaluation

or change in ratio shall for that year reduce [its] each tax

rate levied by the political subdivision, if necessary, for the

purpose of having the total amount of property tax revenue for

that rate received exclusively as a result of the reassessment,

revaluation or change in ratio equal, in the case of any

political subdivision, the total amount of property tax revenue

received in the preceding year for each tax, notwithstanding the

increased valuations of properties under the annual reassessment

system.

establish a final tax rate for the first year it levies its real

estate taxes on a reassessment, revaluation or change in ratio.

[The] Each tax rate levied by the political subdivision under

this subsection shall be fixed at a figure that limits total

amount of property tax revenue received exclusively as a result

of the reassessment, revaluation or change in ratio not to

exceed one hundred five per cent of the total amount of property

tax revenue received in the preceding year, notwithstanding the

increased valuations of properties under the reassessment

system.

(a) and (b), the amount to be levied on newly constructed

buildings or structures or on increased valuations based on new

improvements made to existing structures shall not be

considered.

(d) With the approval of the court of common pleas, upon

good cause shown, any political subdivision may increase the tax

rate authorized under this section.

(e) A political subdivision may adjust its calculation of

the total amount of revenue to be received exclusively as a

result of the reassessment, revaluation or change in ratio for

the year under subsections (a) and (b) by the previous five-year

revenue in accordance with subsections (a) and (b), the

political subdivision, upon the filing with it, within three

years of payment of the tax, of a written and verified claim for

a refund of the excess taxes paid or caused to be paid by any

person or corporation of this Commonwealth, shall refund the

excess taxes with interest.

(2) Interest required under this section shall be paid at

the same rate and in the same manner as the Commonwealth is

required to pay pursuant to section 806.1(b.1) of the act of

April 9, 1929 (P.L.343, No.176), known as "The Fiscal Code."

school district and county institution district.

(g) The provisions of this section shall supersede any

provision in a home rule charter, county administrative code,

county ordinance or rule or regulation.

(h) Notwithstanding subsection (b) or (d), the rate of any

tax which was established by referendum and adjusted as provided

in subsection (a) shall be subject to any subsequent increase,

decrease or elimination only as provided by law.

Section 2. The amendment of section 1980.2 of the act shall

apply to tax rates based on reassessments implemented after the

effective date of this section.