PRINTER'S NO. 4025
No. 2968 Session of 1980
INTRODUCED BY KLINGAMAN, OCTOBER 7, 1980
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, OCTOBER 7, 1980
AN ACT
1 Amending the act of May 21, 1943 (P.L.571, No.254), entitled, as
2 amended, "An act relating to assessment for taxation in
3 counties of the fourth, fifth, sixth, seventh and eighth
4 classes; designating the subjects, property and persons
5 subject to and exempt from taxation for county, borough,
6 town, township, school, except in cities and county
7 institution district purposes; and providing for and
8 regulating the assessment and valuation thereof for such
9 purposes; creating in each such county a board for the
10 assessment and revision of taxes; defining the powers and
11 duties of such boards; providing for the acceptance of this
12 act by cities; regulating the office of ward, borough, town
13 and township assessors; abolishing the office of assistant
14 triennial assessor in townships of the first class; providing
15 for the appointment of a chief assessor, assistant assessors
16 and other employes; providing for their compensation payable
17 by such counties; prescribing certain duties of and certain
18 fees to be collected by the recorder of deeds and municipal
19 officers who issue building permits; imposing duties on
20 taxables making improvements on land and grantees of land;
21 prescribing penalties; and eliminating the triennial
22 assessment," further providing for the levying of taxes
23 following a change of ratio of the real property assessments
24 to value.
25 The General Assembly of the Commonwealth of Pennsylvania
26 hereby enacts as follows:
27 Section 1. Subsection (b) of section 602, act of May 21,
28 1943 (P.L.571, No.254), known as "The Fourth to Eighth Class
1 County Assessment Law," amended June 24, 1976 (P.L.432, No.104),
2 is amended to read:
3 Section 602. Valuation of Persons and Property.--* * *
4 (b) After any county has established and completed, for the
5 entire county, the permanent system of records consisting of tax
6 maps, property record cards and property owner's index as
7 required by section 306 of this act, and has made its first
8 county assessment of real property or subsequently makes a
9 county-wide revision of assessment of real property under that
10 system and at values based upon an established predetermined
11 ratio as required by this section, each political subdivision,
12 which hereafter for the first time levies its real estate taxes
13 on that first or revised assessment or valuation or on a revised
14 ratio of assessment to value, shall, for that first year, reduce
15 its tax rate, if necessary, for the purpose of having the total
16 amount of taxes levied for that year against the real properties
17 contained in the duplicate for the preceding year, equal, in the
18 case of a school district, not more than one hundred and ten per
19 centum, and in the case of any other taxing district, not more
20 than one hundred and five per centum of the total amount it
21 levied on such properties the preceding year, notwithstanding
22 the increased valuations of such properties under the new
23 assessment system or the changed ratio of assessment to value.
24 For the purpose of determining the total amount of taxes to be
25 levied for said first year, the amount to be levied on newly
26 constructed buildings or structures or on increased valuations
27 based on new improvements made to existing houses need not be
28 considered. The tax rate shall be fixed for that year at a
29 figure which will accomplish this purpose. With the approval of
30 the court of common pleas, upon good cause shown, any such
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1 political subdivision may increase the tax rate herein
2 prescribed, notwithstanding the provisions of this subsection.
3 No political subdivision shall levy real estate taxes on a
4 county-wide revised assessment until it has been completed for
5 the entire county.
6 * * *
7 Section 2. This act shall take effect immediately.
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