PRINTER'S NO. 1925
No. 1452 Session of 1990
INTRODUCED BY JUBELIRER, HOPPER, SHUMAKER, MADIGAN, CORMAN,
AFFLERBACH, PORTERFIELD, SHAFFER, BRIGHTBILL, WILT, GREENWOOD
AND ROCKS, FEBRUARY 13, 1990
REFERRED TO FINANCE, FEBRUARY 13, 1990
AN ACT
1 Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
2 act relating to taxation; designating the subjects, property
3 and persons subject to and exempt from taxation for all local
4 purposes; providing for and regulating the assessment and
5 valuation of persons, property and subjects of taxation for
6 county purposes, and for the use of those municipal and
7 quasi-municipal corporations which levy their taxes on county
8 assessments and valuations; amending, revising and
9 consolidating the law relating thereto; and repealing
10 existing laws," providing for the periodic certification and
11 review of tax-exempt properties.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The act of May 22, 1933 (P.L.853, No.155), known
15 as The General County Assessment Law, is amended by adding
16 sections to read:
17 Section 207. Periodic Certification of Tax-Exempt
18 Property.--The county assessor shall, not less frequently than
19 every five years, certify the tax-exempt status of each parcel
20 of property for which such status is claimed under section 204.
21 The burden of proving that the property should remain tax exempt
22 shall be on the property owner.
1 Section 208. State Tax Equalization Board Assistance.--The
2 State Tax Equalization Board shall establish standards and
3 criteria for the certification and recertification of tax-exempt
4 real property to be used by each county. The State Tax
5 Equalization Board shall also maintain accurate and current
6 information and data on the valuations of tax-exempt real
7 property and on the number and status of the parcels of tax-
8 exempt real property in each county, and shall assist counties
9 with measuring and certifying tax-exempt properties.
10 Section 2. This act shall take effect January 1, 1990.
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