Trial Engrossment of Amendment A02664 to House Bill 1564 P.N. 1987, Regular Session 2019-2020

A02664

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

1564

Session of

2019

INTRODUCED BY EMRICK, JUNE 4, 2019

REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JUNE 4, 2019

AN ACT

Amending Title 53 (Municipalities Generally) of the Pennsylvania

Consolidated Statutes, in consolidated county assessment,

further providing for definitions, for subjects of local

taxation and for assessment of mobile homes and house

trailers.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 8802 of Title 53 of the Pennsylvania

Consolidated Statutes is amended by adding definitions to read:

§ 8802. Definitions.

The following words and phrases when used in this chapter

shall have the meanings given to them in this section unless the

context clearly indicates otherwise:

* * *

"Manufactured home." A manufactured home as defined in

section 603(6) of the National Manufactured Housing Construction

and Safety Standards Act of 1974 (Public Law 93-383, 42 U.S.C.

5402(6)) or a structure designed and used exclusively for living

quarters.

"Mobile home." A structure manufactured before 1976,

designed and used exclusively for living quarters or commercial

purposes, but only incidentally operated on a highway.

* * *

Section 2. Sections 8811(a)(1) and 8821 of Title 53 are

amended to read:

§ 8811. Subjects of local taxation.

(a) Subjects of taxation enumerated.--Except as provided in

subsection (b), all subjects and property made taxable by the

laws of this Commonwealth for county, city, borough, town,

township and school district purposes shall, as provided in this

chapter, be valued and assessed at the annual rates, including

all:

(1) Real estate, namely:

(i) houses;

(ii) [house trailers] manufactured homes and mobile

homes permanently attached to land or connected with

water, gas, electric or sewage facilities;

(iii) buildings permanently attached to land or

connected with water, gas, electric or sewage facilities;

(iv) lands, lots of ground and ground rents, trailer

parks and parking lots;

(v) mills and manufactories of all kinds, furnaces,

forges, bloomeries, distilleries, sugar houses, malt

houses, breweries, tan yards, fisheries, ferries and

wharves;

(vi) all office buildings;

(vii) that portion of a steel, lead, aluminum or

like melting and continuous casting structure which

encloses or provides shelter or protection from the

elements for the various machinery, tools, appliances,

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equipment, materials or products involved in the mill,

mine, manufactory or industrial process; and

(viii) telecommunication towers that have become

affixed to land.

* * *

§ 8821. Assessment of mobile homes and [house trailers]

manufactured homes.

(a) Duty.--It shall be the duty of the county assessment

office to assess all mobile homes and [house trailers]

manufactured homes within the county according to the actual

value thereof. All mobile homes or [house trailers] manufactured

homes which are subject to taxation as real estate as provided

in this chapter shall be assessed and taxed in the name of the

owner. The land upon which the mobile home or [house trailer]

manufactured home is located at the time of assessment shall be

assessed separately and shall not include the value of the

[house trailer or] mobile home or manufactured home located

thereon.

(a.1) Value.--In arriving at the actual value of a mobile

home or manufactured home, the assessor shall consider:

(1) The value placed on the mobile home or manufactured

home in a national directory or valuation guide prepared by

an association that analyzes mobile home or manufactured home

sales and other relevant data.

(2) Any depreciation in value of the unit.

(3) The ability of the mobile home or manufactured home

to be readily transported from one site to another.

(4) The fair market value of the mobile home or

manufactured home, using the approaches to value specified in

section 8842(b)(1) (relating to valuation of property),

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provided, however, that such fair market value shall not

include the value of the land upon which the mobile home or

manufactured home is located.

(5) Any improvement made to the mobile home or

manufactured home.

(b) Records.--All [mobile home court operators] manufactured

housing community owners, which shall mean every person who

leases land to [two] three or more persons for the purpose of

allowing the lessees to locate on the land a mobile home or

[house trailer] manufactured home which is subject to real

property taxation, shall maintain a record of the leases, which

shall be open for inspection at reasonable times by the county

assessment office. Each month, the [mobile home court operator]

manufactured housing community owner shall send a record to the

county assessment office of the arrivals and departures of

mobile homes or [house trailers] manufactured homes in the

[court] community during the prior month, including the make,

model, manufacturer, year and serial number of the mobile home

or [house trailer] manufactured home.

[house trailer] manufactured home is assessed, rated or valued

as provided in this chapter shall be notified in writing by the

assessor that it shall be unlawful for any person to remove the

mobile home or [house trailer] manufactured home from the taxing

district without first having obtained removal permits from the

local tax collector.

(d) Removal permits.--The local tax collector shall issue

removal permits upon application and payment of a fee of $2 and

of all taxes levied and assessed on the mobile home or [house

trailer] manufactured home to be moved.

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(e) Penalty.--Any person who moves a mobile home or [house

trailer] manufactured home from the territorial limits of the

taxing district without first having obtained a removal permit

issued under this chapter shall, upon summary conviction, be

sentenced to pay a fine of $100 and costs of prosecution or to

imprisonment for not more than 30 days, or both.

(f) Characterization of property.--Nothing in this section

shall be construed as prohibiting a mobile home or [house

trailer] manufactured home upon which a real property tax is

levied as provided by law from being deemed tangible personal

property for other purposes.

Section 3. This act shall take effect January 1 of the year

following the date of enactment.

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