THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

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

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

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

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

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

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.