PRINTER'S NO. 3619
No. 2578 Session of 2000
INTRODUCED BY DeLUCA, DERMODY, TRELLO, COSTA, FRANKEL, MARKOSEK,
RUFFING, READSHAW, KAISER, MICHLOVIC, PETRONE, LEVDANSKY,
PRESTON, ROBINSON, PISTELLA, MAYERNIK AND VAN HORNE,
MAY 31, 2000
REFERRED TO COMMITTEE ON URBAN AFFAIRS, MAY 31, 2000
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," providing for
5 installment payment of political subdivision real estate
6 taxes upon reassessment by counties of the second class.
7 The General Assembly of the Commonwealth of Pennsylvania
8 hereby enacts as follows:
9 Section 1. Section 1980.2 of the act of July 28, 1953
10 (P.L.723, No.230), known as the Second Class County Code, added
11 December 21, 1998 (P.L.1088, No.146), is amended to read:
12 Section 1980.2. Limits on Counties of the Second Class.--(a)
13 Notwithstanding any provisions of the act of June 21, 1939
14 (P.L.626, No.294), referred to as the Second Class County
15 Assessment Law, to the contrary, when a county of the second
16 class makes its annual reassessment at values based upon an
17 established predetermined ratio as required by law or when a
18 county of the second class changes its established predetermined
19 ratio, each political subdivision which hereafter levies its
1 real estate taxes on that revised assessment or valuation shall
2 for that year reduce its tax rate, if necessary, for the purpose
3 of having the total amount of property tax revenue received
4 exclusively as a result of the reassessment or change in ratio
5 not to exceed one hundred five per cent of the total amount of
6 property tax revenue received in the preceding year,
7 notwithstanding the increased valuations of properties under the
8 annual reassessment system. For the purpose 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 (b) Notwithstanding the provisions of the act of May 25,
15 1945 (P.L.1050, No.394), known as the "Local Tax Collection
16 Law," when a county of the second class makes its annual
17 reassessment at values based upon an established predetermined
18 ration as required by law or when a county of the second class
19 changes its established predetermined ratio, each political
20 subdivision which hereafter levies its real estate taxes on that
21 revised assessment or valuation shall allow taxpayers to pay
22 such real estate taxes in four equal installments. A political
23 subdivision shall provide by ordinance or resolution for the
24 collection and payment of installments at specified dates during
25 each successive quarter of its fiscal year. Where payment of
26 taxes is made on the installment basis, no abatement or discount
27 shall be allowed on said taxes. The unpaid installments shall
28 not be considered delinquent if paid on or before the respective
29 installment dates established by ordinance or resolution of the
30 political subdivision. To each installment on the date when it
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1 becomes delinquent a penalty may be added as provided by law.
2 Section 2. This act shall take effect immediately.
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