PRINTER'S NO. 326
THE GENERAL ASSEMBLY OF PENNSYLVANIA
INTRODUCED BY O'NEILL, D. COSTA, DAVIS, EVERETT, KORTZ AND MURT, JANUARY 24, 2013
REFERRED TO COMMITEE ON LOCAL GOVERNMENT, JANUARY 24, 2013
1Amending Title 53 (Municipalities Generally) of the Pennsylvania
2Consolidated Statutes, in general provisions relating to
3taxation and assessments, further providing for the
4definition of "homestead."
10§ 8401. Definitions.
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1property qualifying under this paragraph shall not include
2the land on which the dwelling is located if the land is not
3owned by a person who owns the dwelling. A dwelling that is
4not primarily used as the domicile of an owner who is a
5natural person may be considered a homestead property if it
6is not used for income generating purposes while not being
7used as the domicile of an owner who is a natural person.
8(2) The dwelling is a unit in a condominium as the term
9is defined in 68 Pa.C.S. § 3103 (relating to definitions) and
10the unit is primarily used as the domicile of a natural
11person who is an owner of the unit; or the dwelling is a unit
12in a cooperative as the term is defined in 68 Pa.C.S. § 4103
13(relating to definitions) and the unit is primarily used as
14the domicile of a natural person who is an owner of the unit.
15The homestead for a unit in a condominium or a cooperative
16shall be limited to the assessed value of the unit, which
17shall be determined in a manner consistent with the
18assessment of real property taxes on those units under 68
19Pa.C.S. (relating to real and personal property) or as
20otherwise provided by law. If the unit is not separately
21assessed for real property taxes, the homestead shall be a
22pro rata share of the real property.
23(3) The dwelling does not qualify under paragraphs (1)
24and (2) and a portion of the dwelling is used as the domicile
25of an owner who is a natural person. The homestead for real
26property qualifying under this paragraph shall be the portion
27of the real property that is equal to the portion of the
28dwelling that is used as the domicile of an owner.
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30Section 2. This act shall take effect in 60 days.