PRINTER'S NO. 3945
No. 2764 Session of 2000
INTRODUCED BY MAHER, HABAY, PIPPY, STEVENSON, KAISER, ROBINSON, PRESTON, COSTA, DeLUCA, DERMODY, FRANKEL, LAUGHLIN, LEVDANSKY, MARKOSEK, MICHLOVIC, ORIE, PETRONE, PISTELLA, READSHAW, RUFFING, TRELLO AND WALKO, SEPTEMBER 26, 2000
REFERRED TO COMMITTEE ON URBAN AFFAIRS, SEPTEMBER 26, 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 optional 5 assessed value limitations. 6 The General Assembly of the Commonwealth of Pennsylvania 7 hereby enacts as follows: 8 Section 1. The act of July 28, 1953 (P.L.723, No.230), known 9 as the Second Class County Code, is amended by adding an article 10 to read: 11 ARTICLE XIX-A 12 Optional Assessed Value Limitations 13 Section 1901-A. Definitions.--The following words and 14 phrases as used in this article shall be construed to have the 15 following meaning: 16 "Base year assessed value," the assessed value upon which 17 the real property tax is levied by the political subdivision in 18 the year prior to the first year real property taxes are levied
1 under a mandated county-wide reassessment. 2 "Homestead," shall have the same meaning as set forth in the 3 act of March 11, 1971 (P.L.104, No.3), known as the "Senior 4 Citizens Rebate and Assistance Act." 5 "Mandated county-wide reassessment," the application of new 6 assessed values resulting from a county-wide revision of 7 assessment of real property that is completed pursuant to a 8 court order. 9 "Qualified owner-occupant," a claimant as defined by the act 10 of March 11, 1971 (P.L.104, No.3), known as the "Senior Citizens 11 Rebate and Assistance Act," who is qualified to receive a 12 property tax rebate under the "Senior Citizens Rebate and 13 Assistance Act." 14 "Tax-neutral assessed value," the assessed value calculated 15 under section 1903-A. 16 "Tax-neutral ratio," the ratio computed by dividing the 17 total assessed values for all properties in the school district 18 in the first year after a mandated county-wide reassessment by 19 the assessed values for all properties in the school district in 20 the year immediately prior to a mandated county-wide 21 reassessment. 22 Section 1902-A. Optional Limitations on Assessed Value.--A 23 county of the second class or a political subdivision located 24 within a county of the second class may, by adopting an 25 ordinance or resolution, utilize the tax-neutral assessed value 26 when levying the real property tax on the homestead of a 27 qualified owner-occupant after a mandated county-wide 28 reassessment. 29 Section 1903-A. Calculation of Tax-Neutral Assessed Value.-- 30 If a political subdivision has adopted an ordinance or 20000H2764B3945 - 2 -
1 resolution under section 1902-A, the assessed value of the 2 homestead of a qualified owner-occupant shall not exceed the 3 base year assessed value of the homestead multiplied by the tax- 4 neutral ratio for the school district in which the homestead is 5 located. The maximum assessed value calculated under this 6 section shall apply only to the real property tax levied by the 7 political subdivision that has adopted the ordinance or 8 resolution. 9 Section 1904-A. Duration of Tax-Neutral Assessed Value.--The 10 tax-neutral assessed value of the homestead shall continue in 11 effect until the earlier of: 12 (1) the first year the owner of the homestead fails to meet 13 the requirements to receive property tax rebate under the act of 14 March 11, 1971 (P.L.104, No.3), known as the "Senior Citizens 15 Rebate and Assistance Act"; or 16 (2) the date of the sale or transfer of the property to a 17 person other than the spouse of the qualified owner-occupant. 18 Section 1905-A Administration.--A county of the second class 19 shall administer the qualification of homeowners for a tax- 20 neutral assessed value under this act on behalf of all other 21 political subdivisions within the county. A person who has 22 qualified for and received a property tax rebate under the act 23 of March 11, 1971 (P.L.104, No.3), known as the "Senior Citizens 24 Rebate and Assistance Act," shall not be required to file any 25 additional application with the county in order to receive the 26 tax-neutral assessed value with respect to real property taxes 27 levied by a political subdivision adopting an ordinance or 28 resolution under section 1902-A. 29 Section 1906-A. Sharing of Information.--The Secretary of 30 Revenue is authorized and directed to provide a county of the 20000H2764B3945 - 3 -
1 second class with the property tax rebate information in the 2 secretary's possession that is necessary to determine the 3 identity and qualifications of any person for the tax-neutral 4 assessment under this act. The information provided by the 5 secretary shall be confidential and shall not be used for 6 purposes other than the administration of this act. 7 Section 2. This act shall take effect January 1, 2001. I22L16SFL/20000H2764B3945 - 4 -