THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY FONTANA, RAFFERTY, M. WHITE, BOSCOLA, PIPPY, COSTA, FERLO, HUGHES, BREWSTER, SOLOBAY, WASHINGTON, STACK, KASUNIC, YUDICHAK, BROWNE, FARNESE, BLAKE AND WOZNIAK, JANUARY 18, 2011

REFERRED TO FINANCE, JANUARY 18, 2011  

AN ACT

Amending the act of December 17, 1986 (P.L.1693, No.202),

entitled "An act empowering certain local taxing authorities

to provide exemptions from taxation for certain improvements

made to certain unimproved residential property," further

providing for procedure for obtaining an exemption.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 6 of the act of December 17, 1986

(P.L.1693, No.202), known as the New Home Construction Local Tax

Abatement Act, amended December 19, 1997 (P.L.617, No.63), is

amended to read:

Section 6.  Procedure for obtaining an exemption.

(a)  Notification.--Any person desiring tax exemption,

pursuant to ordinances or resolutions adopted pursuant to this

act, shall notify each local taxing authority granting the

exemption on a form provided by the local taxing authority. The

form shall be submitted between the time the [person desiring

tax exemption secures the building permit and when the occupancy

permit is issued, or if no building permit or other notification

of improvement is required, prior to the time the structure is

assessed for tax purposes] building permit is issued and six

months following the date of the initial occupancy of the

property. The initial occupancy shall be presumed to have

occurred on the date of the issuance of a certificate of

occupancy or on the closing date on which the applicant

purchased the property, whichever occurs later. A copy of the

exemption request shall be forwarded to the Board of Assessment

and Revision of Taxes or other appropriate assessment agency.

The assessment agency shall not be required to reassess that

portion of the property which has been exempted by the

municipality for taxation purposes until the exemption period

has expired. Appeals from any reassessment and the amounts

eligible for the exemption may be taken by the taxpayer or the

local taxing authorities as provided by law.

(b)  Application of changes.--Except as may be authorized in

section 4(c), the cost of improvements to be exempted and the

schedule of taxes exempted existing at the time of the

submission of the form as provided in subsection (a) shall be

applicable to that exemption request.

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