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House of Representatives
Session of 2013 - 2014 Regular Session

MEMORANDUM

Posted:	December 13, 2012 11:14 AM
From:	Representative Anthony M. DeLuca
To:	All House members
Subject:	Creating Special Property Tax Provisions for Longtime Owner-Occupants (HB 2615 & 2616)

In the near future, I will reintroduce two pieces of legislation that will change the way property taxes are assessed in the Commonwealth for many of our constituents. Many Pennsylvania residents, particularly our senior citizens, have lived and paid property taxes on the same home for many years. I believe that these longtime owner-occupants have contributed a great deal to their communities and deserve to be able to age in place without the fear of wild swings in the amount of property taxes they owe due to countywide reassessments. The legislative proposal has two parts. While the enabling legislation specifically deals with counties of the Second Class (former HB 2615), the Joint Resolution (former HB 2616) allows for similar legislation to be enacted for all counties.

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Document #1

Description:	Former House Bill 2615 -- An Act amending the Second Class County Code creating a special tax provision whereby longtime owner-occupants may have their property taxes on their primary residence assessed by using a prior or “alternative” base year.

Document #2

Description:	Former House Bill 2616 -- A Joint Resolution amending Article VIII of the Constitution of the Commonwealth of Pennsylvania creating an exception to the “Uniformity Clause” that enables counties to establish special tax provisions related to the taxation of the primary residences of longtime owner-occupants.