PRINTER'S NO. 3279
No. 2404 Session of 1990
INTRODUCED BY GAMBLE, DeLUCA, ITKIN, VAN HORNE, PISTELLA,
ROBINSON, MARKOSEK, PETRONE, TRELLO, GIGLIOTTI, OLASZ,
PRESTON, McVERRY, McNALLY, CESSAR, MRKONIC AND MURPHY,
MARCH 28, 1990
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 28, 1990
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," providing for
9 reduction of tax rates in certain cases.
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. When the county makes its annual reassessment
16 at values based upon an established predetermined ratio, as
17 required, or when a county changes its established predetermined
18 ratio, each political subdivision, which hereinafter revises its
19 real estate taxes on that revised assessment or valuation, shall
20 for that year reduce its tax rate, if necessary, for the purpose
1 of having the total amount of taxes levied for that year against
2 the real properties contained in the duplicate for the preceding
3 year, equal, in the case of a school district and any other
4 taxing jurisdiction, not more than one hundred and five per cent
5 (105%) of the total amount it levied on such properties under
6 the preceding year, notwithstanding the increased valuations of
7 such properties under the annual reassessment system. For the
8 purpose of determining the total amount of taxes to be levied
9 for said year, the amount to be levied on newly constructed
10 buildings or structures or on increased valuations based on new
11 improvements made to existing houses need not be considered. The
12 tax rate shall be fixed for that year at a figure which will
13 accomplish this purpose. With the approval of the court of
14 common pleas, upon good cause shown, any such political
15 subdivision may increase the tax rate herein prescribed,
16 notwithstanding the provisions of this section.
17 Section 2. This act shall take effect in 60 days.
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