Bill Text: PA SB778 | 2009-2010 | Regular Session | Introduced

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Bill Title: Further providing for procedure for obtaining an exemption.

Spectrum: Slight Partisan Bill (Democrat 8-3)

Status: (Introduced - Dead) 2009-07-06 - Re-referred to APPROPRIATIONS [SB778 Detail]

Download: Pennsylvania-2009-SB778-Introduced.html

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PRINTER'S NO. 874
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 778 Session of2009
INTRODUCED BY FONTANA, BOSCOLA, TARTAGLIONE, STACK, STOUT, RAFFERTY, WOZNIAK, FERLO, COSTA, EARLL AND WONDERLING, APRIL 8, 2009
REFERRED TO FINANCE, APRIL 8, 2009
AN ACT
Amending the act of December 17, 1986 (P.L.1693, No.202),
entitled "An act empowering certain local taxing authorities
to provide exemptions from taxation for certain improvements
made to certain unimproved residential property," further
providing for procedure for obtaining an exemption.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 6 of the act of December 17, 1986
(P.L.1693, No.202), known as the New Home Construction Local Tax
Abatement Act, amended December 19, 1997 (P.L.617, No.63), is
amended to read:
Section 6. Procedure for obtaining an exemption.
(a) Notification.--Any person desiring tax exemption,
pursuant to ordinances or resolutions adopted pursuant to this
act, shall notify each local taxing authority granting the
exemption on a form provided by the local taxing authority. The
form shall be submitted between the time the [person desiring
tax exemption secures the building permit and when the occupancy
permit is issued, or if no building permit or other notification
of improvement is required, prior to the time the structure is
assessed for tax purposes] building permit is issued and six
months following the date of the initial occupancy of the
property. The initial occupancy shall be presumed to have
occurred on the date of the issuance of a certificate of
occupancy or on the closing date on which the applicant
purchased the property, whichever occurs later. A copy of the
exemption request shall be forwarded to the Board of Assessment
and Revision of Taxes or other appropriate assessment agency.
The assessment agency shall not be required to reassess that
portion of the property which has been exempted by the
municipality for taxation purposes until the exemption period
has expired. Appeals from any reassessment and the amounts
eligible for the exemption may be taken by the taxpayer or the
local taxing authorities as provided by law.
(b) Application of changes.--Except as may be authorized in
section 4(c), the cost of improvements to be exempted and the
schedule of taxes exempted existing at the time of the
submission of the form as provided in subsection (a) shall be
applicable to that exemption request.
Section 2. This act shall take effect in 60 days.
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