PRINTER'S NO. 2862
No. 2172 Session of 1998
INTRODUCED BY DeLUCA, GIGLIOTTI, LAUGHLIN, TRELLO, OLASZ,
DERMODY, ORIE, ITKIN, HABAY, MARKOSEK, WALKO, READSHAW,
LEVDANSKY, PIPPY, STEVENSON, PETRONE, ROBINSON AND PRESTON,
FEBRUARY 3, 1998
REFERRED TO COMMITTEE ON URBAN AFFAIRS, FEBRUARY 3, 1998
AN ACT
1 Amending the act of June 21, 1939 (P.L.626, No.294), entitled
2 "An act providing for and regulating the assessment and
3 valuation of all subjects of taxation in counties of the
4 second class; creating and prescribing the powers and duties
5 of a Board of Property Assessment, Appeals and Review;
6 imposing duties on certain county and city officers;
7 abolishing the board for the assessment and revision of taxes
8 in such counties; and prescribing penalties," further
9 providing for assessments and tax rates.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. The act of June 21, 1939 (P.L.626, No.294),
13 referred to as the Second Class County Assessment Law, is
14 amended by adding a section to read:
15 Section 9.1. (a) In the tax year following a uniform
16 increase in the market or assessed valuations of real properties
17 in a county as a result of an order of any court, each political
18 subdivision levying real estate taxes on the increased assessed
19 or market valuations shall, if necessary, reduce its tax rate in
20 accordance with subsection (b).
1 (b) Each political subdivision shall reduce its tax rate, if
2 necessary, for the purpose of having the total amount of taxes
3 levied against the increased valuations of the real properties
4 equal, as nearly as possible, the total amount which the
5 political subdivision levied on such properties the preceding
6 year, notwithstanding the court-ordered, increased valuations of
7 such properties.
8 (c) For the purpose of determining the total amount of taxes
9 to be levied in accordance with this section, the amount to be
10 levied on newly constructed buildings or structures or on
11 increased valuations based on new improvements made to existing
12 houses need not be considered. The tax rate shall be fixed at a
13 figure which will accomplish this purpose.
14 Section 2. This act shall be retroactive to any court-
15 ordered, uniform, countywide increase in market or assessed
16 valuations implemented on or after January 1, 1998.
17 Section 3. This act shall take effect immediately.
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