1Amending Title 53 (Municipalities Generally) of the Pennsylvania
2Consolidated Statutes, in consolidated county assessment,
3further providing for limitation on tax increase after
4countywide reassessment.

5The General Assembly of the Commonwealth of Pennsylvania
6hereby enacts as follows:

7Section 1.  Section 8823 of Title 53 of the Pennsylvania
8Consolidated Statutes is amended by adding a subsection to read:

9§ 8823.  Limitation on tax increase after countywide
10reassessment.

11* * *

12(c.1)  Single tract or parcel of real property.--In the event
13the property tax obligation associated with a single tract or
14parcel of real property increases by more than 10% as a result
15of a countywide reassessment, an entity that levies property tax
16must limit the amount it increases property tax to 10% per year
17until the total obligation is realized.

18* * *

19Section 2.  Upon the ratification of an amendment to the

1Constitution of Pennsylvania limiting individual property tax
2increases following a countywide reassessment, the Secretary of
3the Commonwealth shall cause the date of ratification to be
4published in the Pennsylvania Bulletin.

5Section 3.  This act shall take effect as follows:

6(1)  This section shall take effect immediately.

7(2)  Section 2 of this act shall take effect immediately.

8(3)  The addition of 53 Pa.C.S. § 8823(c.1) shall take
9effect upon publication in the Pennsylvania Bulletin of the
10ratification date of the amendment to the Constitution of
11Pennsylvania that provides for limitations on property tax
12increases for single tracts or parcels of real property
13following a countywide reassessment.