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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY DeLUCA, SANTARSIERO, COHEN, CONKLIN, D. COSTA, CURRY, DALEY, FABRIZIO, HARHART, HORNAMAN, KOTIK, MIRABITO, READSHAW AND WATERS, SEPTEMBER 18, 2012 |
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| REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, SEPTEMBER 18, 2012 |
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| AN ACT |
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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 special |
5 | tax provisions for assessment values for longtime owner- |
6 | occupants. |
7 | The General Assembly of the Commonwealth of Pennsylvania |
8 | hereby enacts as follows: |
9 | Section 1. The act of July 28, 1953 (P.L.723, No.230), known |
10 | as the Second Class County Code, is amended by adding an article |
11 | to read: |
12 | Article XIX-C |
13 | Special Tax Provisions for |
14 | Assessment Values for Longtime Owner-Occupants |
15 | Section 1901-C. Definitions.--The following words and |
16 | phrases when used in this article shall have the meanings given |
17 | to them in this section unless the context clearly indicates |
18 | otherwise: |
19 | "Alternative base year assessed value." The assessed value |
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1 | upon which a real property tax may be levied on the primary |
2 | residence of a longtime owner-occupant under section 2(b) of |
3 | Article VIII of the Constitution of Pennsylvania. |
4 | "Base year assessed value." The assessed value upon which a |
5 | real property tax is levied by a county in the year prior to the |
6 | first year real property taxes are levied under a mandated |
7 | county-wide reassessment. |
8 | "County." A county of the second class. |
9 | "Longtime owner-occupant." A homeowner who has owned a |
10 | property for at least 30 consecutive years and has occupied the |
11 | property as a primary residence for no less than the previous |
12 | ten years. The surviving spouse of a deceased longtime owner- |
13 | occupant is considered a longtime owner-occupant regardless of |
14 | whether he meets the requirements of this definition. |
15 | "Mandated county-wide reassessment." The application of new |
16 | assessed values resulting from a county-wide revision of real |
17 | property assessment completed under a court order. |
18 | Section 1902-C. Optional Use of Alternative Base Year |
19 | Assessed Value for Longtime Owner-Occupants.--(a) When levying |
20 | the real property tax on the primary residence of a longtime |
21 | owner-occupant after a mandated county-wide reassessment, a |
22 | county may utilize alternative base year assessed value by |
23 | adopting an ordinance. |
24 | (b) Upon the receipt of an approved application from the |
25 | longtime owner-occupant, a county shall utilize an alternative |
26 | base year assessed value for the primary residence of a longtime |
27 | owner-occupant. |
28 | (c) Upon passing the ordinance, a county shall utilize an |
29 | alternative base year assessed value for a county-wide |
30 | reassessment that becomes effective on or after January 1, 2012. |
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1 | (d) An overpayment of real estate taxes arising from the |
2 | adjustment must be refunded by the county or political |
3 | subdivision. |
4 | Section 1903-C. Calculation of Alternative Base Year |
5 | Assessed Value.--If a county adopts an ordinance under section |
6 | 1902-C, the assessed value of a primary residence of a qualified |
7 | longtime owner-occupant may not exceed the base year assessed |
8 | value of the primary residence in the year in which the owner |
9 | first satisfied the requirements of a longtime owner-occupant. |
10 | The alternative base year assessed value calculated under this |
11 | section applies to taxes levied by a political subdivision |
12 | located in a county that has passed an ordinance under section |
13 | 1902-C. |
14 | Section 1904-C. Duration of The Alternative Base Year |
15 | Assessed Value.--The alternative base year assessed value of a |
16 | primary residence of a longtime owner-occupant must continue in |
17 | effect until the earlier of: |
18 | (1) the first year the owner of the property fails to meet |
19 | the requirements for a longtime owner-occupant; or |
20 | (2) the date of the sale or transfer of the property to a |
21 | person other than the spouse of the qualified owner-occupant. |
22 | Section 1905-C. Administration.--A county shall administer |
23 | the qualification of longtime owner-occupants for alternative |
24 | base year assessed value under this article on behalf of the |
25 | other political subdivisions within the county. The county shall |
26 | develop an application for the use of the alternative base year |
27 | assessed value. The county shall send a copy of the application |
28 | to taxpayers who have owned the same parcel of residential |
29 | property in the county for a period of 30 years. Upon receipt of |
30 | a taxpayer's completed application for use of the alternative |
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1 | base year assessed value, but prior to the application's |
2 | approval, the county shall verify whether the taxpayer qualifies |
3 | as a longtime owner-occupant. |
4 | Section 1906-C. Sharing of Information.--The Secretary of |
5 | Revenue is authorized and directed to provide a county that |
6 | passes an ordinance under section 1902-C with the names and |
7 | addresses of individuals residing in the county who have filed |
8 | State income tax returns, from the same address, in each of the |
9 | previous ten years. Information provided by the Secretary of |
10 | Revenue is confidential and may not be used for purposes other |
11 | than the administration of this article. |
12 | Section 2. This act shall take effect in 60 days. |
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