PRINTER'S NO. 3500
No. 2529 Session of 1976
INTRODUCED BY FISHER, KNEPPER, TADDONIO, ZORD, CESSAR, MRKONIC,
M. M. MULLEN, MENHORN, COWELL, GILLETTE AND KERNICK,
JUNE 15, 1976
REFERRED TO COMMITTEE ON URBAN AFFAIRS, JUNE 15, 1976
AN ACT
1 Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
2 act relating to taxation; designating the subjects, property
3 and persons subject to and exempt from taxation for all local
4 purposes; providing for and regulating the assessment and
5 valuation of persons, property and subjects of taxation for
6 county purposes, and for the use of those municipal and
7 quasi-municipal corporations which levy their taxes on county
8 assessments and valuations; amending, revising and
9 consolidating the law relating thereto; and repealing
10 existing laws," restricting reassessments on property of
11 certain senior citizens in counties of the second class.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The act of May 22, 1933 (P.L.853, No.155), known
15 as "The General County Assessment Law," is amended by adding a
16 section to read:
17 Section 423. Reassessment of Real Property of Senior
18 Citizens in Second Class Counties.--(a) The assessment of real
19 property owned by a person sixty-five years of age or older, by
20 a husband and wife where the principal wage earner is sixty-five
21 years of age or older, by a person less than sixty-five years of
22 age who is retired and living on a fixed income, or by a widow
1 fifty-five years of age or older shall not be increased so long
2 as the real property is used by the owner or owners as the
3 residence of such owner.
4 (b) In order to qualify for the provisions of subsection
5 (a), the owner or owners must file an affidavit with the board
6 for the assessment and revision of taxes on a form prepared and
7 supplied by each county, stating under oath that:
8 (1) such person is the owner of record;
9 (2) the property is used as his or her residence;
10 (3) the address of the property, the municipality in which
11 it is located, its lot and block, and its present assessed
12 valuation;
13 (4) such person is sixty-five years of age or older, or if
14 the property is owned by a husband and wife, that the principal
15 wage earner is sixty-five years of age or older, or if less than
16 sixty-five years of age, that such person is retired and living
17 on a fixed income, or if a widow, that she is fifty-five years
18 of age or older; and
19 (5) the property in question is not rental property nor used
20 in whole or in part for commercial purposes.
21 (c) This section shall not apply to property used for rental
22 or commercial purposes.
23 (d) The assessment of any property subject to this section
24 shall not be increased so long as the owner and the subject
25 property continue to qualify under the provisions of this
26 section; however, it shall be the owner's obligation to renew
27 the affidavit required in subsection (b) by notifying the board
28 in writing each year that the property continues to qualify.
29 (e) When the property subject to this section is sold or
30 passes by inheritance, the property shall be reassessed within
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1 six months in accordance with the standards and procedures
2 applicable to other property in the municipality.
3 (f) The provisions of this section shall apply only in
4 counties of the second class.
5 Section 2. This act shall take effect July 1, 1976.
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