1Amending Title 53 (Municipalities Generally) of the Pennsylvania
2Consolidated Statutes, in consolidated county assessment,
3further providing for assessment of mobile homes and house
4trailers.

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

7Section 1.  Section 8821 of Title 53 of the Pennsylvania
8Consolidated Statutes is amended by adding a subsection to read:

9§ 8821.  Assessment of mobile homes and house trailers.

10* * *

11(a.1)  Value.--

12(1)  In arriving at the actual value of a mobile home or
13house trailer, the assessor shall consider:

14(i)  The value placed on the mobile home or house
15trailer in a national directory or valuation guide
16prepared by an association that analyzes mobile home or
17house trailer sales and other relevant data.

18(ii)  Any depreciation in value of the unit.

1(iii)  The ability of the mobile home or house
2trailer to be readily transported from one site to
3another.

4(2)  The value stated in the national directory or
5valuation guide shall be prima facie evidence of value, but
6shall not necessarily be controlling.

7* * *

8Section 2.  This act shall take effect January 1, 2014.