PRINTER'S NO. 4359
No. 2840 Session of 2006
INTRODUCED BY FLAHERTY, DeWEESE, COHEN, FRANKEL, BARRAR, BEYER,
CALTAGIRONE, DeLUCA, DERMODY, EACHUS, FREEMAN, GEORGE,
GOODMAN, GRUCELA, KOTIK, LEACH, LEH, McILHATTAN, PARKER,
PETRARCA, RAMALEY, SIPTROTH, SOLOBAY, STABACK, TANGRETTI,
THOMAS, TIGUE, WALKO, WANSACZ, WOJNAROSKI, YOUNGBLOOD AND
YUDICHAK, JUNE 26, 2006
REFERRED TO COMMITTEE ON FINANCE, JUNE 26, 2006
AN ACT
1 Amending the act of December 17, 1986 (P.L.1693, No.202),
2 entitled "An act empowering certain local taxing authorities
3 to provide exemptions from taxation for certain improvements
4 made to certain unimproved residential property," further
5 providing for procedure for obtaining an exemption.
6 The General Assembly of the Commonwealth of Pennsylvania
7 hereby enacts as follows:
8 Section 1. Section 6 of the act of December 17, 1986
9 (P.L.1693, No.202), known as the New Home Construction Local Tax
10 Abatement Act, amended December 19, 1997 (P.L.617, No.63), is
11 amended to read:
12 Section 6. Procedure for obtaining an exemption.
13 (a) Notification.--Any person desiring tax exemption,
14 pursuant to ordinances or resolutions adopted pursuant to this
15 act, shall notify each local taxing authority granting the
16 exemption on a form provided by the local taxing authority. The
17 form shall be submitted [between the time the person desiring
1 tax exemption secures the building permit and when the occupancy
2 permit is issued,] not more than six months after the person
3 desiring the tax exemption occupies the residence or the end of
4 the calendar year in which the person takes occupancy of the
5 residence, whichever is longer, or if no building permit or
6 other notification of improvement is required, prior to the time
7 the structure is assessed for tax purposes. A copy of the
8 exemption request shall be forwarded to the Board of Assessment
9 and Revision of Taxes or other appropriate assessment agency.
10 The assessment agency shall not be required to reassess that
11 portion of the property which has been exempted by the
12 municipality for taxation purposes until the exemption period
13 has expired. Appeals from any reassessment and the amounts
14 eligible for the exemption may be taken by the taxpayer or the
15 local taxing authorities as provided by law.
16 (b) Application of changes.--Except as may be authorized in
17 section 4(c), the cost of improvements to be exempted and the
18 schedule of taxes exempted existing at the time of the
19 submission of the form as provided in subsection (a) shall be
20 applicable to that exemption request.
21 Section 2. This act shall take effect in 60 days.
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