1Amending Title 53 (Municipalities Generally) of the Pennsylvania
2Consolidated Statutes, in assessments of persons and
3property, further providing for limitations with respect to
4the homestead property exclusion.

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

7Section 1. Section 8586 of Title 53 of the Pennsylvania
8Consolidated Statutes is amended by adding a subsection to read:

9§ 8586. Limitations.

10* * *

11(c) Other tax exemption.--Notwithstanding any provision of 
12this subchapter to the contrary, no governing body in a city of 
13the first class shall authorize a homestead property exclusion 
14for property that, for the same tax year to which the homestead 
15property exclusion would otherwise apply, has an exemption from 
16real property taxation pursuant to the act of July 9, 1971 
17(P.L.206, No.34), known as the Improvement of Deteriorating Real 
18Property or Areas Tax Exemption Act.

19Section 2. This act shall take effect in 60 days.