PRIOR PRINTER'S NO. 3170 PRINTER'S NO. 3880
No. 2304 Session of 2002
INTRODUCED BY DeLUCA, WALKO, TRELLO, DERMODY, HABAY, RUFFING,
READSHAW, MICHLOVIC, PALLONE, MARKOSEK, MAYERNIK, LEVDANSKY,
KAISER, LESCOVITZ, PISTELLA, PIPPY, PETRONE, COSTA, DIVEN,
T. STEVENSON AND TURZAI, JANUARY 24, 2002
AS REPORTED FROM COMMITTEE ON URBAN AFFAIRS, HOUSE OF
REPRESENTATIVES, AS AMENDED, MAY 8, 2002
AN ACT
1 Amending the act of July 28, 1953 (P.L.723, No.230), entitled,
2 as amended, "An act relating to counties of the second class
3 and second class A; amending, revising, consolidating and
4 changing the laws relating thereto," further providing for
5 assessment limits on counties of the second class.
6 The General Assembly of the Commonwealth of Pennsylvania
7 hereby enacts as follows:
8 Section 1. Section 3110-C of the act of July 28, 1953 <--
9 (P.L.723, No.230), known as the Second Class County Code, added
10 May 20, 1997 (P.L.149, No.12), is amended to read:
11 Section 3110-C. Assessment Limits on Counties of the Second
12 Class.--Notwithstanding any provisions of the act of June 21,
13 1939 (P.L.626, No.294), referred to as the Second Class County
14 Assessment Law, to the contrary, when a county of the second
15 class makes its annual reassessment at values based upon an
16 established predetermined ratio, as required by law, or when a
17 county of the second class changes its predetermined ratio, the
18 county, which hereafter levies its real estate taxes on that
1 revised assessment or valuation, shall for that year reduce its
2 tax rate if necessary for the purpose of having a total amount
3 of property tax revenue received exclusively as a result of the
4 reassessment or change in ratio not to exceed [one hundred five
5 per centum (105%)] one hundred per centum (100%) of the total
6 amount of property tax revenue received in the preceding year,
7 notwithstanding the increased valuations of properties under the
8 annual reassessment system. For the purposes of determining the
9 total amount of revenue received exclusively as a result of the
10 reassessment or change in ratio for the year, the amount to be
11 levied on newly constructed buildings or structures or on
12 increased valuations based on new improvements made to existing
13 structures shall not be considered.
14 SECTION 1. SECTION 1980.2 OF THE ACT OF JULY 28, 1953 <--
15 (P.L.723, NO.230), KNOWN AS THE SECOND CLASS COUNTY CODE, ADDED
16 DECEMBER 21, 1998 (P.L.1088, NO.146), IS AMENDED TO READ:
17 SECTION 1980.2. LIMITS ON COUNTIES OF THE SECOND CLASS.--
18 NOTWITHSTANDING ANY PROVISIONS OF THE ACT OF JUNE 21, 1939
19 (P.L.626, NO.294), REFERRED TO AS THE SECOND CLASS COUNTY
20 ASSESSMENT LAW, TO THE CONTRARY, OR ANY CONTRARY PROVISION OF
21 ANY HOME RULE CHARTER OR ADMINISTRATIVE CODE OF A COUNTY OF THE
22 SECOND CLASS, WHEN A COUNTY OF THE SECOND CLASS MAKES ITS ANNUAL
23 REASSESSMENT AT VALUES BASED UPON AN ESTABLISHED PREDETERMINED
24 RATIO AS REQUIRED BY LAW OR WHEN A COUNTY OF THE SECOND CLASS
25 CHANGES ITS ESTABLISHED PREDETERMINED RATIO, EACH POLITICAL
26 SUBDIVISION WHICH HEREAFTER LEVIES ITS REAL ESTATE TAXES ON THAT
27 REVISED ASSESSMENT OR VALUATION SHALL FOR THAT YEAR REDUCE ITS
28 TAX RATE, IF NECESSARY, FOR THE PURPOSE OF HAVING THE TOTAL
29 AMOUNT OF PROPERTY TAX REVENUE RECEIVED EXCLUSIVELY AS A RESULT
30 OF THE REASSESSMENT OR CHANGE IN RATIO NOT TO EXCEED [ONE
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1 HUNDRED FIVE PER CENT] ONE HUNDRED PER CENT OF THE TOTAL AMOUNT
2 OF PROPERTY TAX REVENUE RECEIVED IN THE PRECEDING YEAR,
3 NOTWITHSTANDING THE INCREASED VALUATIONS OF PROPERTIES UNDER THE
4 ANNUAL REASSESSMENT SYSTEM. FOR THE PURPOSE OF DETERMINING THE
5 TOTAL AMOUNT OF REVENUE RECEIVED EXCLUSIVELY AS A RESULT OF THE
6 REASSESSMENT OR CHANGE IN RATIO FOR THE YEAR, THE AMOUNT TO BE
7 LEVIED ON NEWLY CONSTRUCTED BUILDINGS OR STRUCTURES OR ON
8 INCREASED VALUATIONS BASED ON NEW IMPROVEMENTS MADE TO EXISTING
9 STRUCTURES SHALL NOT BE CONSIDERED.
10 Section 2. The provisions of this act shall apply
11 retroactively to December 31, 2001.
12 Section 3. This act shall take effect immediately.
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