Bill Text: PA HB937 | 2011-2012 | Regular Session | Introduced

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Bill Title: Further providing for valuation of property.

Spectrum: Strong Partisan Bill (Democrat 12-1)

Status: (Introduced - Dead) 2011-10-18 - Referred to LOCAL GOVERNMENT [HB937 Detail]

Download: Pennsylvania-2011-HB937-Introduced.html

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PRINTER'S NO. 2563
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 937 Session of2011
INTRODUCED BY McGEEHAN, B. BOYLE, K. BOYLE, BROWNLEE, CALTAGIRONE, DONATUCCI, JOSEPHS, KOTIK, M. O'BRIEN, PAYNE, TAYLOR AND YOUNGBLOOD, OCTOBER 18, 2011
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, OCTOBER 18, 2011
AN ACT
Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
act relating to taxation; designating the subjects, property
and persons subject to and exempt from taxation for all local
purposes; providing for and regulating the assessment and
valuation of persons, property and subjects of taxation for
county purposes, and for the use of those municipal and
quasi-municipal corporations which levy their taxes on county
assessments and valuations; amending, revising and
consolidating the law relating thereto; and repealing
existing laws," further providing for valuation of property.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 402(b) of the act of May 22, 1933
(P.L.853, No.155), known as The General County Assessment Law,
amended July 15, 2004 (P.L.746, No.91), is amended to read:
Section 402. Valuation of Property.--* * *
(b) (1) [Except as to counties of the first and second
class, after any county] Notwithstanding any other provision of
law or any provision of a home rule charter or administrative
code of a city of the first class, after a county of the first
class makes a county-wide revision of assessment of real
property at values based upon an established predetermined ratio
as required by law or after [any] the county changes its
established predetermined ratio, [each political subdivision] a
city, which hereafter for the first time levies its real estate
taxes for both city and school district purposes on that revised
assessment or valuation, shall, for the first year, reduce its
tax rate, if necessary, for the purpose of having the total
amount of taxes levied for that year against the real properties
contained in the duplicate for the preceding year, equal[, in
the case of any taxing district,] the total amount it levied on
such properties the preceding year, notwithstanding the
increased valuations of such properties under the revised
assessment. The tax rate shall be fixed at a figure which will
accomplish this purpose.
(2) After establishing a tax rate under clause (1), [a
political subdivision may, by a separate and specific vote] the
city may, by separate and specific votes, establish a final tax
rate for the first year it levies its real estate taxes for city
and school district purposes on a revised assessment or
valuation. The tax rate under this clause shall be fixed at a
figure which limits the total amount of taxes levied for that
year against the real properties contained in the duplicate for
the [preceding] year preceding the revised assessment or
valuation to not more than [ten] five per centum greater than
the total amount it levied on such properties the preceding
year, notwithstanding the increased valuations of such
properties under the revised assessment.
(3) For the purpose of determining the total amount of taxes
to be levied for said first year under clauses (1) and (2), the
amount to be levied on newly constructed buildings or structures
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or on increased valuations based on new improvements made to
existing houses need not be considered.
(4) With the approval of the court of common pleas, upon
good cause shown, [any such political subdivision] the city may
increase the tax rate herein prescribed, notwithstanding the
provisions of this subsection.
(5) Nothing in this section shall be construed as
authorizing the establishment of caps on any increased amounts
of property taxes due for individual properties.
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Section 2. This act shall take effect in 60 days.
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