PRIOR PRINTER'S NOS. 2090, 2449
PRINTER'S NO. 2542
THE GENERAL ASSEMBLY OF PENNSYLVANIA
INTRODUCED BY DERMODY, YUDICHAK, FRANKEL, P. COSTA, D. COSTA, DEASY, KORTZ, KOTIK, READSHAW, WALKO, WHITE, CARROLL, DENLINGER, GERBER, HORNAMAN, W. KELLER, LEVDANSKY, MARSHALL, MARSICO, MATZIE, MURT, OBERLANDER, O'NEILL, SABATINA, SCAVELLO, M. SMITH, SOLOBAY, SWANGER, YOUNGBLOOD, GERGELY, CREIGHTON, MUSTIO AND VULAKOVICH, JUNE 10, 2009
AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES, AUGUST 4, 2009
Providing for a temporary moratorium of court-ordered countywide
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Short title.
This act shall be known and may be cited as the Property Tax
Reassessment Moratorium Act.
Section 2. Purpose.
The General Assembly finds and declares as follows:
(1) The method of property tax assessment in this
Commonwealth is fragmented and in need of reform.
(2) The current method provides for little uniformity
between counties resulting in vast inequities of property
assessments across this Commonwealth.
(3) Further, the tax assessment system provides little
protection for homeowners who experience sudden and dramatic
increases in their property assessments as a result of a
(4) Failure to address the problem has led to the
potential for devastating tax increases that would be harmful
to the citizens and economic well-being of this Commonwealth.
(5) It is necessary to conduct a comprehensive study of
this Commonwealth's property assessment system, including the
proper policies and procedures necessary to ensure uniformity
among counties and a comparative analysis of the property
assessment systems in other states and to enact reforms if
the study finds that changes are needed.
Section 3. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Local taxing authority." Any political subdivision
authorized to impose real property taxes.
Section 4. Moratorium.
(a) Prohibition.--No local taxing authority may undertake,
on or after the effective date of this act section, the process
of a court-ordered countywide reassessment of real property for
purposes of levying property taxes; however, counties currently
conducting a court-ordered countywide reassessment as of the
effective date of this section may, at the discretion of the
county, continue the process.
(b) End of prohibition.--The prohibition under subsection
(a) shall remain in effect until the General Assembly has
conducted a thorough and comprehensive study of the property tax
reassessment system in this Commonwealth and has enacted
legislation to address the declarations contained in section 2
or until June 30, 2011, whichever comes first.
Section 5. This act shall take effect immediately.