Bill Text: PA HB2100 | 2009-2010 | Regular Session | Introduced

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Bill Title: Defining "house trailer" or "mobilehome"; further providing for subjects of taxation enumerated; and repealing provisions relating to limitation upon taxation, valuation of mobilehomes or house trailers, report to assessors of mobilehomes or house trailers and mobilehomes and house trailers to be assessed in name of owner.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2009-11-17 - Referred to LOCAL GOVERNMENT [HB2100 Detail]

Download: Pennsylvania-2009-HB2100-Introduced.html

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PRINTER'S NO. 2925
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2100 Session of2009
INTRODUCED BY GRUCELA, BELFANTI, BENNINGHOFF, CLYMER, GINGRICH, HARPER, HORNAMAN, MAHONEY, MOUL, MUNDY, MURT, SEIP, SIPTROTH AND WATERS, NOVEMBER 17, 2009
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, NOVEMBER 17, 2009
AN ACT
Amending the act of May 21, 1943 (P.L.571, No.254), entitled, as
amended, "An act relating to assessment for taxation in
counties of the fourth, fifth, sixth, seventh and eighth
classes; designating the subjects, property and persons
subject to and exempt from taxation for county, borough,
town, township, school, except in cities and county
institution district purposes; and providing for and
regulating the assessment and valuation thereof for such
purposes; creating in each such county a board for the
assessment and revision of taxes; defining the powers and
duties of such boards; providing for the acceptance of this
act by cities; regulating the office of ward, borough, town
and township assessors; abolishing the office of assistant
triennial assessor in townships of the first class; providing
for the appointment of a chief assessor, assistant assessors
and other employes; providing for their compensation payable
by such counties; prescribing certain duties of and certain
fees to be collected by the recorder of deeds and municipal
officers who issue building permits; imposing duties on
taxables making improvements on land and grantees of land;
prescribing penalties; eliminating the triennial assessment;
and regulating certain assessments in all counties," defining
"house trailer" or "mobilehome"; further providing for
subjects of taxation enumerated; and repealing provisions
relating to limitation upon taxation, valuation of mobile
homes or house trailers, report to assessors of mobile homes
or house trailers and mobile homes and house trailers to be
assessed in name of owner.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 102 of the act of May 21, 1943 (P.L.571,
No.254), known as The Fourth to Eighth Class and Selective
County Assessment Law, is amended by adding a definition to
read:
Section 102. Definitions.--The following words and phrases
shall for the purpose of this act have the meanings respectively
ascribed to them in this section, except where the context
clearly indicates a different meaning:
"Board" shall mean the board of assessment appeals in
counties of the fourth, fifth, sixth, seventh and eighth
classes.
"County" shall mean counties of the fourth, fifth, sixth,
seventh and eighth classes.
"Chief Assessor" shall mean the chief assessor appointed by
the board.
"Assistant Assessor" shall mean such assistant assessors as
appointed by the board to assist the chief assessor or the
board.
"Assessor" shall mean the assessor elected in each borough,
town and township of the first class and elected in each ward of
each city, borough or town, including the assistant assessor, if
any, in first class townships.
"Base year" shall mean the year upon which real property
market values are based for the most recent county-wide revision
of assessment of real property or other prior year upon which
the market value of all real property of the county is based.
Real property market values shall be equalized within the county
and any changes by the board shall be expressed in terms of such
base year values.
"Common level ratio" shall mean the ratio of assessed value
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to current market value used generally in the county as last
determined by the State Tax Equalization Board pursuant to the
act of June 27, 1947 (P.L.1046, No.447), referred to as the
State Tax Equalization Board Law.
"County commissioners" shall mean the board of county
commissioners or other similar body in home rule charter
counties.
"Established predetermined ratio" shall mean the ratio of
assessed value to market value established by the board of
county commissioners and uniformly applied in determining
assessed value in any year.
"House trailer" or "mobilehome" shall mean a trailer designed
and used exclusively for living quarters which is anchored to
the ground and connected to electricity, water and sewerage and
only incidentally operated on the highway.
Section 2. Section 201 of the act, amended November 29, 2006
(P.L.1477, No.167), is amended to read:
Section 201. Subjects of Taxation Enumerated.--The following
subjects and property shall as hereinafter provided be valued
and assessed and subject to taxation for all county, borough,
town, township, school, (except in cities), poor and county
institution district purposes, at the annual rate,
(a) All real estate, to wit: Houses, excluding house
trailers and mobilehomes permanently attached to land or
connected with water, gas, electric or sewage facilities,
buildings, lands, lots of ground and ground rents, trailer parks
and parking lots, mills and manufactories of all kinds, all
office type construction of whatever kind, that portion of a
steel, lead, aluminum or like melting and continuous casting
structures which enclose, provide shelter or protection from the
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elements for the various machinery, tools, appliances,
equipment, materials or products involved in the mill, mine,
manufactory or industrial process, and all other real estate not
exempt by law from taxation. Machinery, tools, appliances and
other equipment contained in any mill, mine, manufactory or
industrial establishment shall not be considered or included as
a part of the real estate in determining the value of such mill,
mine, manufactory or industrial establishment. No free-standing
detachable grain bin or corn crib used exclusively for
processing or storage of animal feed incidental to the operation
of the farm on which it is located, and no in-ground and above-
ground structures and containments used predominantly for
processing and storage of animal waste and composting facilities
incidental to operation of the farm on which the structures and
containments are located, shall be included in determining the
value of real estate used predominantly as a farm. No office
type construction of whatever kind shall be excluded from
taxation but shall be considered a part of real property subject
to taxation. That portion of a steel, lead, aluminum or like
melting and continuous casting structure which encloses,
provides shelter or protection from the elements for the various
machinery, tools, appliances, equipment, materials or products
involved in the mill, mine, manufactory or industrial process
shall be considered as part of real property subject to
taxation. No amusement park rides shall be assessed or taxed as
real estate regardless of whether they have become affixed to
the real estate.
(a.1) This section is subject to section 103(b). No wind
turbine generators or related wind energy appliances and
equipment, including towers and tower foundations, shall be
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considered or included as part of the real property in
determining the fair market value and assessment of real
property used for the purpose of wind energy generation. Real
property used for the purpose of wind energy generation shall be
valued under section 602.4.
(b) All salaries and emoluments of office, all offices and
posts of profit, professions, trades and occupations, and all
persons over the age of eighteen years who do not follow any
occupation or calling, as well as unnaturalized foreign-born
persons who shall have resided within this Commonwealth for one
whole year as citizens of this Commonwealth.
(c) All other things and persons now taxable by the laws of
this Commonwealth for county, city and school purposes.
Section 3. Sections 201.1, 602.3 and 605.2 of the act, added
September 23, 1961 (P.L.1604, No.678), are repealed:
[Section 201.1. Limitation Upon Taxation.--A mobilehome or
house trailer upon which a real property tax is levied by any
political subdivision or taxing authority shall not be subject
to any tax not levied on other real property in the political
subdivision, except that such property shall be deemed tangible
personal property with respect to the act approved March 6, 1956
(P.L.1228), known as the "Selective Sales and Use Tax Act."]
[Section 602.3. Valuation of Mobilehomes or House
Trailers.--It shall be the duty of the several elected and
appointed assessors of the political subdivisions to assess,
rate and value all mobilehomes and house trailers within their
subdivisions according to the actual value thereof and prices
for which the same would separately bona fide sell. The land
upon which such mobilehome or house trailer is located at the
time of assessment shall be valued separately and shall not
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include the value of the house trailer or mobilehome located
thereon.]
[Section 605.2. Report to Assessors of Mobilehomes or House
Trailers.--All mobilehome court operators which shall mean every
person who leases land to two or more persons for the purpose of
allowing such persons to locate thereon a mobilehome or house
trailer which is subject to real property taxation shall
maintain a record of all such leases which shall be open for
inspection at all reasonable times by the tax assessor of the
political subdivision. As part of such record, the court
operator shall note the arrival of each mobilehome or house
trailer, the make or manufacturer thereof, the serial number,
the number of occupants, their names and ages, and their last
prior residence address. Each month the mobilehome court
operator shall send a record to the tax assessor of the
political subdivision of the arrivals and departures of
mobilehomes or house trailers in his court during the prior
month.]
Section 4. Section 617.1 of the act, amended December 15,
1969 (P.L.362, No.158), is repealed:
[Section 617.1. Mobilehomes and House Trailers to Be
Assessed in Name of Owner.--(a) All mobilehomes or house
trailers which are subject to taxation as real estate as
provided herein shall be assessed and taxed in the name of the
then owner or owners of such mobilehome or house trailer, who
shall be the person or persons named in the title for such
mobilehome or house trailer, irrespective of whether the title
is issued by this Commonwealth or another state.
(b) Each person in whose name a mobilehome or house trailer
is assessed, rated or valued as provided in this act, shall be
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notified in writing by the assessor that it shall be unlawful
for any person to remove the mobilehome or house trailer from
the taxing district without first having obtained removal
permits from the local tax collector.
(c) The local tax collector shall issue removal permits upon
application therefor whenever a fee of two dollars and all taxes
levied and assessed on the mobilehome or house trailer to be
moved are paid.
(d) Any person who moves a mobilehome or house trailer from
the territorial limits of the taxing district without first
having obtained a removal permit issued under this act shall,
upon summary conviction thereof, be sentenced to pay a fine of
one hundred dollars and costs of prosecution or undergo
imprisonment for not more than thirty days, or both.]
Section 5. This act shall take effect in 60 days.
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