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
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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
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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.
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