PRINTER'S NO. 2073
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1569
Session of
2019
INTRODUCED BY ISAACSON, WHITE, CALTAGIRONE, DeLUCA, HILL-EVANS,
HOHENSTEIN AND YOUNGBLOOD, JUNE 11, 2019
REFERRED TO COMMITTEE ON URBAN AFFAIRS, JUNE 11, 2019
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in assessments of persons and
property, providing for limitation on tax increase after
countywide reassessment in cities and counties of the first
class.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Title 53 of the Pennsylvania Consolidated
Statutes is amended by adding a section to read:
ยง 8566. Limitation on tax increase after countywide
reassessment in a city or county of the first class.
(a) General rule.--In any year that a city of the first
class or county of the first class conducts, respectively, a
citywide or 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 shall reduce its tax rate,
if necessary, so that the total amount of taxes levied for that
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year against the real properties contained in the duplicate does
not exceed the total amount it levied on the properties in the
preceding year. The tax rate shall be fixed at a figure that
accomplishes this purpose.
(b) Final tax rate.--After fixing a tax rate under
subsection (a), a taxing district may, by a separate and
specific vote, establish a final tax rate for the year in which
the reassessment is conducted to levy its real estate taxes on
the revised assessment. The tax rate under this subsection shall
be fixed at a figure which limits the total amount of taxes
levied for the year against the real properties contained in the
duplicate for the preceding year to no 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.
(c) New construction and improvements.--For the purpose of
determining the total amount of taxes to be levied for the year
under subsections (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 buildings and
structures need not be considered.
(d) Court approval required for increase to tax rate.--With
the approval of the court of common pleas, upon good cause
shown, a taxing district may increase the tax rate prescribed by
this section.
(e) Public hearing.--Prior to seeking court approval to
increase the tax rate provided under subsection (d), the
governing body shall hold at least one public hearing for the
purpose of presenting a summary of the proposed alterations to
the tax rate and receiving public comment regarding those
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alterations.
(f) Applicability.--This section shall apply to the rate of
taxes authorized by a city of the first class or county of the
first class for a school district of the first class or
dedicated to the school district of the first class and the rate
of taxes authorized by a city of the first class or county of
the first class for a city of the first class or county of the
first class.
Section 2. This act shall take effect in 60 days.
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