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| PRIOR PRINTER'S NOS. 2090, 2449 | PRINTER'S NO. 2542 |
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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY DERMODY, YUDICHAK, FRANKEL, P. COSTA, D. COSTA, DEASY, KORTZ, KOTIK, READSHAW, WALKO, WHITE, CARROLL, DENLINGER, GERBER, HORNAMAN, W. KELLER, LEVDANSKY, MARSHALL, MARSICO, MATZIE, MURT, OBERLANDER, O'NEILL, SABATINA, SCAVELLO, M. SMITH, SOLOBAY, SWANGER, YOUNGBLOOD, GERGELY, CREIGHTON, MUSTIO AND VULAKOVICH, JUNE 10, 2009 |
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| AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES, AUGUST 4, 2009 |
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| AN ACT |
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1 | Providing for a temporary moratorium of court-ordered countywide |
2 | reassessments. |
3 | The General Assembly of the Commonwealth of Pennsylvania |
4 | hereby enacts as follows: |
5 | Section 1. Short title. |
6 | This act shall be known and may be cited as the Property Tax |
7 | Reassessment Moratorium Act. |
8 | Section 2. Purpose. |
9 | The General Assembly finds and declares as follows: |
10 | (1) The method of property tax assessment in this |
11 | Commonwealth is fragmented and in need of reform. |
12 | (2) The current method provides for little uniformity |
13 | between counties resulting in vast inequities of property |
14 | assessments across this Commonwealth. |
15 | (3) Further, the tax assessment system provides little |
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1 | protection for homeowners who experience sudden and dramatic |
2 | increases in their property assessments as a result of a |
3 | countywide assessment. |
4 | (4) Failure to address the problem has led to the |
5 | potential for devastating tax increases that would be harmful |
6 | to the citizens and economic well-being of this Commonwealth. |
7 | (5) It is necessary to conduct a comprehensive study of |
8 | this Commonwealth's property assessment system, including the |
9 | proper policies and procedures necessary to ensure uniformity |
10 | among counties and a comparative analysis of the property |
11 | assessment systems in other states and to enact reforms if |
12 | the study finds that changes are needed. |
13 | Section 3. Definitions. |
14 | The following words and phrases when used in this act shall |
15 | have the meanings given to them in this section unless the |
16 | context clearly indicates otherwise: |
17 | "Local taxing authority." Any political subdivision |
18 | authorized to impose real property taxes. |
19 | Section 4. Moratorium. |
20 | (a) Prohibition.--No local taxing authority may undertake, |
21 | on or after the effective date of this act section, the process | <-- |
22 | of a court-ordered countywide reassessment of real property for | <-- |
23 | purposes of levying property taxes; however, counties currently | <-- |
24 | conducting a court-ordered countywide reassessment as of the |
25 | effective date of this section may, at the discretion of the |
26 | county, continue the process. |
27 | (b) End of prohibition.--The prohibition under subsection |
28 | (a) shall remain in effect until the General Assembly has |
29 | conducted a thorough and comprehensive study of the property tax |
30 | reassessment system in this Commonwealth and has enacted |
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1 | legislation to address the declarations contained in section 2 |
2 | or until June 30, 2011, whichever comes first. |
3 | Section 5. This act shall take effect immediately. |
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