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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY ADOLPH, KILLION, BOYD, D. COSTA, GEIST, GILLEN, GINGRICH, W. KELLER, KORTZ, MILLER, MURT, PYLE, QUINN, RAPP, SONNEY AND J. TAYLOR, MARCH 3, 2011 |
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| REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 3, 2011 |
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| AN ACT |
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1 | Providing limitations on tax abatements and exemptions given by |
2 | local taxing authorities for residential properties. |
3 | The General Assembly of the Commonwealth of Pennsylvania |
4 | hereby enacts as follows: |
5 | Section 1. Short title. |
6 | This act shall be known and may be cited as the Tax Abatement |
7 | Limitation Act. |
8 | Section 2. Construction. |
9 | This act shall be construed to provide limitations on |
10 | exemptions and abatements for residential properties from the |
11 | payment of real property taxes. |
12 | Section 3. Definitions. |
13 | The following words and phrases when used in this act shall |
14 | have the meanings given to them in this section unless the |
15 | context clearly indicates otherwise: |
16 | "Homestead." A dwelling owned and occupied by a claimant and |
17 | as much of the land surrounding it as is reasonably necessary |
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1 | for use of the dwelling as a home. The term shall also include |
2 | all of the following: |
3 | (1) Premises occupied by reason of ownership or lease in |
4 | a cooperative housing corporation. |
5 | (2) A mobile home that is assessed as realty for local |
6 | property tax purposes and the land, if owned and occupied, |
7 | upon which the mobile home is situated or other similar |
8 | living accommodations. |
9 | (3) A part of a multidwelling or multipurpose building |
10 | and a part of the land upon which it is built. This paragraph |
11 | shall include, but is not limited to, a condominium, |
12 | townhome, loft, high-rise and apartment complex. |
13 | (4) Premises occupied on land owned by a nonprofit |
14 | incorporated association of which the claimant is a member, |
15 | if the claimant is required to pay a pro rata share of the |
16 | property taxes levied against the association's land. |
17 | (5) Premises occupied by a claimant if the claimant is |
18 | required by law to pay a property tax by reason of the |
19 | claimant's ownership, including a possessory interest in the |
20 | dwelling, the land or both. |
21 | "Local taxing authority." A political subdivision of the |
22 | Commonwealth, including a municipality, township, county or |
23 | school district. |
24 | "Owner." A person in possession under a contract of sale, |
25 | deed of trust, life estate, joint tenancy or tenancy in common |
26 | or by reason of status of descent and distribution. |
27 | "Real property taxes." All taxes on a homestead due and |
28 | payable during a calendar year, except for municipal |
29 | assessments, delinquent charges and interest. |
30 | Section 4. Abatement limitations. |
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1 | Notwithstanding any of the provisions of any other act or law |
2 | to the contrary, no local taxing authority may authorize, by |
3 | ordinance or resolution, an exemption or certification of |
4 | abatement on the payment of real property taxes to a homestead |
5 | if the market value of the homestead is equal to or greater than |
6 | $400,000. |
7 | Section 5. Calculation of market value. |
8 | A local taxing authority shall consult with the State Tax |
9 | Equalization Board to determine the correct market value of the |
10 | homestead. |
11 | Section 6. Effective date. |
12 | This act shall take effect immediately. |
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