| SENATE AMENDED |
| PRIOR PRINTER'S NOS. 2383, 3825, 4215 | PRINTER'S NO. 4236 |
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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY SIMMONS, CREIGHTON, CUTLER, EMRICK, GABLER, GILLEN, KAUFFMAN, LAWRENCE, ROAE, SACCONE, SAYLOR, SWANGER AND CALTAGIRONE, SEPTEMBER 22, 2011 |
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| AS AMENDED ON SECOND CONSIDERATION, IN SENATE, OCTOBER 16, 2012 |
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| AN ACT |
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1 | Amending Title 53 (Municipalities Generally) of the Pennsylvania |
2 | Consolidated Statutes, in general provisions relating to |
3 | indebtedness and borrowing, further providing for home rule; | <-- |
4 | and, in other subjects of taxation, further providing for | <-- |
5 | hotel room rental in assessments of persons and property, | <-- |
6 | providing for tax rates relating to cities and counties of |
7 | the first class; and in consolidated county assessment, | <-- |
8 | further providing for exemptions from taxation, for notices, |
9 | appeals and certification of values and for appeals to court |
10 | and providing for grantees of real property to register deed |
11 | with chief assessor. |
12 | The General Assembly of the Commonwealth of Pennsylvania |
13 | hereby enacts as follows: |
14 | Section 1. Section 8008 of Title 53 of the Pennsylvania | <-- |
15 | Consolidated Statutes is amended to read: |
16 | Section 1. Sections 8008 and 8721(b) of Title 53 of the | <-- |
17 | Pennsylvania Consolidated Statutes are amended to read: |
18 | Section 1. Sections 8008, 8563, 8812(a) introductory | <-- |
19 | paragraph and (b)(1), 8844(c)(3) and (e) and 8854(a)(1) of Title |
20 | 53 of the Pennsylvania Consolidated Statutes are amended to |
21 | read: |
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1 | § 8008. Home rule. |
2 | (a) General rule.--Every local government unit obtaining a |
3 | home rule charter after July 12, 1972, shall be subject to the |
4 | substantive provisions of this subpart applicable to it as if it |
5 | were a local government unit and may adopt the procedural |
6 | provisions of this subpart, by incorporation thereof by |
7 | reference, in its home rule charter. |
8 | (b) Referendum.--A home rule charter may contain referendum | <-- |
9 | requirements to incur debt with approval of the electors, in |
10 | addition to any requirements contained in this subpart. |
11 | (b) Referendum requirements.--The home rule charter of a | <-- |
12 | county may establish limitations pertaining to incurring debt |
13 | without the approval of electors which are more restrictive than |
14 | the provisions contained in section 8022 (relating to |
15 | limitations on incurring of other debt). |
16 | § 8721. Hotel room rental. | <-- |
17 | * * * |
18 | (b) Counties of the second class.--The treasurer of each |
19 | county of the second class electing to impose the tax authorized |
20 | under this section is directed to collect the tax and to deposit |
21 | the revenue received from the tax in a special fund. The |
22 | revenues shall be distributed by the county commissioners as |
23 | follows: |
24 | (1) Except as set forth in paragraph (4), two-fifths of |
25 | the revenue received by the county from the excise tax shall |
26 | be distributed to a tourist promotion agency pursuant to |
27 | section 2199.14 of the act of July 28, 1953 (P.L.723, |
28 | No.230), known as the Second Class County Code. |
29 | (2) Except as set forth in paragraph (4), one-third of |
30 | the tax collected by hotels within a municipality where a |
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1 | convention center or exhibition hall is located, less the |
2 | cost of collecting the tax, shall, at the request of that |
3 | municipality, be returned to that municipality for deposit in |
4 | that municipality's special fund established solely for |
5 | purposes of paying for promotional programs implemented by a |
6 | nonprofit organization which are designed to stimulate and |
7 | increase the volume of conventions and visitors within the |
8 | municipality or as provided in paragraph (5), subject to the |
9 | following requirements: |
10 | (i) An audited report on the income and expenditures |
11 | incurred by the municipality receiving funds from the |
12 | excise tax on hotel room rentals shall be made annually |
13 | to county. |
14 | (ii) The members of the board of directors or other |
15 | governing body of the nonprofit organization utilized by |
16 | the municipality to provide the promotional programs |
17 | shall be appointed by the governing body of the |
18 | municipality. |
19 | (2.1) Except as set forth in paragraph (4), a 5% fee |
20 | shall be paid to the county for collecting the tax. |
21 | (3) Except as set forth in paragraph (4), all remaining |
22 | revenue from the tax received by the county, after paying the |
23 | amounts set forth in paragraphs (1), (2) and (2.1), shall be |
24 | used for operational and maintenance expenditures of the |
25 | convention center or exhibition hall as provided in |
26 | subsection (d) and for regional tourist promotion activities. |
27 | (4) Subject to paragraph (4.1), if bonds are issued by |
28 | the public authority to provide permanent financing or |
29 | refinancing of the expansion of and capital improvements to |
30 | the convention center or exhibition hall, the revenue |
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1 | received from the tax and deposited in the special fund shall |
2 | not be distributed as set forth in paragraphs (1) through (3) |
3 | but shall be distributed by the county commissioners in the |
4 | order of priority as follows: |
5 | (i) First, to the payment of all amounts set forth |
6 | in paragraph (2). |
7 | (ii) Second: |
8 | (A) to the trustee for the bonds in accordance |
9 | with the provisions of the indenture pursuant to |
10 | which the bonds are issued, to be used for the |
11 | payment of debt service on the bonds; and |
12 | (B) to the payment of all amounts set forth in |
13 | paragraph (2.1): |
14 | (I) in full; or |
15 | (II) if the revenues are insufficient to |
16 | make the payment in full, pro rata. |
17 | (iii) Third, to the payment of all amounts set forth |
18 | in paragraph (1). |
19 | (iv) Fourth, as set forth in paragraph (3). |
20 | (4.1) Paragraph (4) shall not apply to bonds issued |
21 | subsequent to the permanent financing for purposes of |
22 | completion or subsequent expansions or capital improvements. |
23 | (5) If a convention center or exhibition hall |
24 | discontinues operation in a municipality in which a |
25 | convention center or exhibition hall is located, the |
26 | municipality shall continue to collect and receive the tax |
27 | [for a period of three years from the date of discontinuation |
28 | of operation or closure. The following apply: |
29 | (i) During this period, the municipality may use |
30 | revenue from the tax for debt service on the |
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1 | construction, reconstruction, operation or maintenance of |
2 | a convention center or exhibition hall in the |
3 | municipality. |
4 | (ii) If, during this period, no convention center or |
5 | exhibition hall is operating or under construction, the |
6 | municipality shall hold the revenue in the special |
7 | account under paragraph (2), which is separate from all |
8 | other municipal revenue, solely for the purpose of the |
9 | construction of a convention center or exhibition hall in |
10 | the municipality. |
11 | (iii) At the end of this period, if a convention |
12 | center or exhibition hall does not operate or if the |
13 | construction of a new convention center or exhibition |
14 | hall in the municipality has not reached substantial |
15 | completion, the revenue from the tax shall be deposited |
16 | by the county in the economic development, community |
17 | infrastructure and tourism fund maintained by the county] |
18 | which shall be deposited by the municipality and used for |
19 | the purposes as provided for in paragraph (2). |
20 | * * * |
21 | § 8563. [Reserved.] Tax rates. | <-- |
22 | (a) General rule.--Notwithstanding the provisions of section |
23 | 696(h) of the Public School Code of 1949 or any other provision |
24 | of law, the following shall apply to any city or county of the |
25 | first class: |
26 | (1) For the reassessment year and the two years |
27 | thereafter, the rate of any tax authorized by a city of the |
28 | first class or county of the first class to be levied for a |
29 | school district of the first class or dedicated to the school |
30 | district of the first class in accordance with section |
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1 | 696(h)(1) of the Public School Code of 1949 may be adjusted |
2 | so that the yield on taxes based on assessed values of real |
3 | estate authorized by the city of the first class or county of |
4 | the first class for the school district of the first class, |
5 | as estimated and certified by the director of finance of the |
6 | city of the first class, is equal to an amount equal to or |
7 | greater than the highest yield of the taxes based on assessed |
8 | values of real estate authorized by the city of the first |
9 | class or county of the first class to be levied by the school |
10 | district of the first class or dedicated to the school |
11 | district of the first class during any of the three full |
12 | preceding years prior to the reassessment year. In the third |
13 | and fourth years following the reassessment year, the rate of |
14 | any tax authorized by the city of the first class or county |
15 | of the first class to be levied for the school district of |
16 | the first class or dedicated to the school district of the |
17 | first class shall be not less than the rate authorized in the |
18 | immediately preceding year. |
19 | (2) In the reassessment year and each year thereafter, |
20 | in any year in which the school district of the first class |
21 | is subject to a declaration of distress pursuant to section |
22 | 696 of the Public School Code of 1949, the school district of |
23 | the first class may levy taxes on real estate under any of |
24 | the following acts to the extent the estimated yield on all |
25 | taxes on real estate for the year is less than an amount |
26 | equal to the yield in the year prior to the reassessment |
27 | year, increased by an amount proportional to the increase |
28 | since the year prior to the reassessment year in total |
29 | assessed value of real estate in the city of the first class: |
30 | (i) Section 652 of the Public School Code of 1949. |
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1 | (ii) The act of May 23, 1949 (P.L.1661, No.505), |
2 | entitled, "An act to impose a tax on real estate for public |
3 | school purposes in school districts of the first class and of |
4 | the first class A for current expenses." |
5 | (iii) The act of July 8, 1957 (P.L.548, No.303), |
6 | entitled "An act to impose an additional tax on real estate |
7 | for public school purposes in school districts of the first |
8 | class for current expenses." |
9 | (iv) The act of November 19, 1959 (P.L.1552, No.557), |
10 | entitled "An act imposing a tax on real estate for public |
11 | school purposes in school districts of the first class and |
12 | first class A for current expenses." |
13 | (v) The act of August 8, 1963 (P.L.592, No.310), |
14 | entitled "An act to impose an additional tax on real estate |
15 | for public school purposes in school districts of the first |
16 | class for general public school purposes." |
17 | (vi) Any other statute authorizing the school district |
18 | of the first class to levy taxes without authorization of the |
19 | city of the first class. |
20 | (3) Paragraph (1) shall affect only the rate of the |
21 | taxes authorized by the city of the first class or county of |
22 | the first class to be levied by the school district of the |
23 | first class or dedicated to the school district of the first |
24 | class for the reassessment year and the four years |
25 | immediately thereafter. Nothing under this subsection shall: |
26 | (i) Repeal or modify the obligation of the city of |
27 | the first class or the county of the first class to fully |
28 | comply with section 696(h)(1) for each year while the |
29 | school district of the first class is subject to a |
30 | declaration of distress. |
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1 | (ii) Repeal or affect the taxing authority of a city |
2 | of the first class under the act of August 5, 1932 |
3 | (Sp.Sess., P.L.45, No.45), referred to as the Sterling |
4 | Act. |
5 | (b) Definitions.--As used in this section, the following |
6 | words and phrases shall have the meanings given to them in this |
7 | subsection unless the context clearly indicates otherwise: |
8 | "Public School Code of 1949." The act of March 10, 1949 |
9 | (P.L.30, No.14), known as the Public School Code of 1949. |
10 | "Reassessment year." The year immediately following the year |
11 | in which the director of finance in a city of the first class |
12 | first certifies that the total assessed value of all real |
13 | property in the city of the first class is at full market value. |
14 | § 8812. Exemptions from taxation. | <-- |
15 | (a) General rule.--The following property shall be exempt |
16 | from all county, city, borough, town, township, road, poor, |
17 | county institution district and school real estate taxes: |
18 | * * * |
19 | (b) Exceptions.-- |
20 | (1) Except as otherwise provided in subsection [(a)(11), |
21 | (13)] (a)(13) and (15), all property, real or personal, other |
22 | than that which is actually and regularly used and occupied |
23 | for the purposes specified in this section, and all property |
24 | from which any income or revenue is derived, other than from |
25 | recipients of the bounty of the institution or charity, shall |
26 | be subject to taxation, except where exempted by law for |
27 | State purposes. |
28 | * * * |
29 | § 8844. Notices, appeals and certification of values. |
30 | * * * |
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1 | (c) Annual appeal deadline.-- |
2 | * * * |
3 | (3) The county commissioners may designate a date no |
4 | earlier than August 1 as the date on or before which any |
5 | person desiring to appeal from any assessment shall file with |
6 | the board an appeal as long as the notice by publication |
7 | required under [this chapter] section 8841(d)(1) is given at |
8 | least two weeks prior to the date designated in accordance |
9 | with this paragraph. |
10 | * * * |
11 | (e) Appeals.-- |
12 | (1) The board shall meet for the hearing of appeals and |
13 | shall meet for this purpose until all appeals have been heard |
14 | and acted upon. The board shall have the power to compel the |
15 | attendance of witnesses and the furnishing of documents. For |
16 | the purpose of examining witnesses, any member of the board |
17 | may administer oaths. All appeals other than appeals brought |
18 | under section 8841(c) shall be heard and acted upon no later |
19 | than October 31. When an appeal has been filed, the board |
20 | shall notify the appellant, property owner and each affected |
21 | taxing district of the time and place of the hearing. Each |
22 | party attending the hearing shall have the right to examine |
23 | any witness. The notice shall be mailed to the appellant at |
24 | the address designated in the appeal. Notices required by |
25 | this section shall be mailed no later than 20 days preceding |
26 | the appeal. Any appellant who fails to appear for the hearing |
27 | at the time fixed shall be conclusively presumed to have |
28 | abandoned the appeal unless the hearing date is rescheduled |
29 | by the mutual consent of the appellant and the board. |
30 | (2) In any assessment appeal, the board shall determine |
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1 | the market value of the property as of the date such appeal |
2 | was filed before the board and shall apply the established |
3 | predetermined ratio to that value, unless the common level |
4 | ratio last published by the State Tax Equalization Board |
5 | varies by more than 15% from the established predetermined |
6 | ratio, in which case the board shall apply that same common |
7 | level ratio to the market value of the property. Nothing in |
8 | this paragraph shall prevent an appellant from appealing a |
9 | base-year valuation without reference to ratio. When the |
10 | board has completed the appeal hearings, it shall give |
11 | written notice of its decision to the appellant, property |
12 | owner and affected taxing districts no later than November |
13 | 15. The county assessment office shall make the appropriate |
14 | changes in the assessment roll to conform to the decision of |
15 | the board. |
16 | (3) Nothing in this subsection shall be construed to |
17 | abridge, alter or limit the right of an appellant to assert a |
18 | challenge under section 1 of Article VIII of the Constitution |
19 | of Pennsylvania. |
20 | * * * |
21 | § 8854. Appeals to court. |
22 | (a) Court of common pleas.-- |
23 | (1) Following an appeal to the board, any appellant, |
24 | property owner or affected taxing district may appeal the |
25 | board's decision to the court of common pleas in the county |
26 | in which the property is located in accordance with 42 |
27 | Pa.C.S. § 5571(b) (relating to appeals generally) and local |
28 | rules of court. |
29 | * * * |
30 | Section 2. Title 53 is amended by adding a section to read: |
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1 | § 8862.1. Grantees of real property to register deed with chief |
2 | assessor. |
3 | It shall be the duty of every grantee of real property to |
4 | register the deed of conveyance in the office of the chief |
5 | assessor for the county in which the land or the greater portion |
6 | of it in area is situated, within 30 days from the date of |
7 | conveyance, unless the deed shall have been previously recorded |
8 | in the office of the recorder of deeds. Any person who willfully |
9 | fails to comply with the provisions of this section commits a |
10 | summary offense and shall, upon conviction, be sentenced to pay |
11 | a fine of not less than $50 and not more than $100. |
12 | Section 2 3. This act shall take effect in 60 days. | <-- |
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