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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY FONTANA, BOSCOLA, TARTAGLIONE, STACK, STOUT, RAFFERTY, WOZNIAK, FERLO, COSTA, EARLL AND WONDERLING, APRIL 8, 2009 |
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| REFERRED TO FINANCE, APRIL 8, 2009 |
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| AN ACT |
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1 | Amending the act of December 17, 1986 (P.L.1693, No.202), |
2 | entitled "An act empowering certain local taxing authorities |
3 | to provide exemptions from taxation for certain improvements |
4 | made to certain unimproved residential property," further |
5 | providing for procedure for obtaining an exemption. |
6 | The General Assembly of the Commonwealth of Pennsylvania |
7 | hereby enacts as follows: |
8 | Section 1. Section 6 of the act of December 17, 1986 |
9 | (P.L.1693, No.202), known as the New Home Construction Local Tax |
10 | Abatement Act, amended December 19, 1997 (P.L.617, No.63), is |
11 | amended to read: |
12 | Section 6. Procedure for obtaining an exemption. |
13 | (a) Notification.--Any person desiring tax exemption, |
14 | pursuant to ordinances or resolutions adopted pursuant to this |
15 | act, shall notify each local taxing authority granting the |
16 | exemption on a form provided by the local taxing authority. The |
17 | form shall be submitted between the time the [person desiring |
18 | tax exemption secures the building permit and when the occupancy |
19 | permit is issued, or if no building permit or other notification |
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1 | of improvement is required, prior to the time the structure is |
2 | assessed for tax purposes] building permit is issued and six |
3 | months following the date of the initial occupancy of the |
4 | property. The initial occupancy shall be presumed to have |
5 | occurred on the date of the issuance of a certificate of |
6 | occupancy or on the closing date on which the applicant |
7 | purchased the property, whichever occurs later. A copy of the |
8 | exemption request shall be forwarded to the Board of Assessment |
9 | and Revision of Taxes or other appropriate assessment agency. |
10 | The assessment agency shall not be required to reassess that |
11 | portion of the property which has been exempted by the |
12 | municipality for taxation purposes until the exemption period |
13 | has expired. Appeals from any reassessment and the amounts |
14 | eligible for the exemption may be taken by the taxpayer or the |
15 | local taxing authorities as provided by law. |
16 | (b) Application of changes.--Except as may be authorized in |
17 | section 4(c), the cost of improvements to be exempted and the |
18 | schedule of taxes exempted existing at the time of the |
19 | submission of the form as provided in subsection (a) shall be |
20 | applicable to that exemption request. |
21 | Section 2. This act shall take effect in 60 days. |
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