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A00423
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
405
Session of
2023
INTRODUCED BY GALLOWAY, MADDEN, SANCHEZ AND ISAACSON,
MARCH 14, 2023
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 14, 2023
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in consolidated county assessment,
further providing for assessment of lands divided by boundary
lines.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 8818 of Title 53 of the Pennsylvania
Consolidated Statutes is amended by adding a subsection to read:
Section 1. Section 8818(c) of Title 53 of the Pennsylvania
Consolidated Statutes is amended and the section is amended by
adding a subsection to read:
ยง 8818. Assessment of lands divided by boundary lines.
* * *
(c) Assessment where township boundary lines pass through
mansion house.--If the boundary lines of any township and a
city, borough or township pass through the mansion house, the
owner of the land may choose the municipality in which the land
shall be assessed. If the owner refuses or neglects to choose,
[the mansion house shall be considered to be entirely located in
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the township for assessment purposes.] the land shall be
assessed in the municipality in which the larger portion of the
mansion house is located.
* * *
(f) Procedure.--
(1) A choice of assessment made under subsection (a)(2)
or (c) after the effective date of this subsection shall be
in writing and filed in the assessment office and with the
recorder of deeds . The choice of assessment shall be binding
on all owners and subsequent owners the owner. Subsequent
owners shall have a choice of assessment at time of purchase
except as provided under paragraph (2) or if the property is
subsequently subdivided. A subdivided tract of land shall be
assessed by the county and taxed in the municipality where
the tract of land is located unless otherwise subject to the
procedures under this section.
(2) After a final adjudication or other change or
determination of a municipal boundary in accordance with law
which would alter an assessment of lands, the procedures
under this section shall be applied to the new boundary and
shall be effective January 1 of the first year beginning no
sooner than six months after the effective date of the change
or determination.
Section 2. This act shall take effect in 60 days.
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