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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY M. O'BRIEN, CALTAGIRONE, HENNESSEY, GIBBONS, GROVE, HUTCHINSON, KOTIK, READSHAW, THOMAS, VULAKOVICH AND YOUNGBLOOD, FEBRUARY 4, 2011 |
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| REFERRED TO COMMITTEE ON APPROPRIATIONS, FEBRUARY 4, 2011 |
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| AN ACT |
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1 | Prohibiting the increase of real property tax. |
2 | The General Assembly of the Commonwealth of Pennsylvania |
3 | hereby enacts as follows: |
4 | Section 1. Short title. |
5 | This act shall be known and may be cited as the Property Tax |
6 | Increase Limitation Act. |
7 | Section 2. Definitions. |
8 | The following words and phrases when used in this act shall |
9 | have the meanings given to them in this section unless the |
10 | context clearly indicates otherwise: |
11 | "Base amount." The amount of real property taxes owed on a |
12 | property for the fiscal year during which this section takes |
13 | effect. |
14 | "Property tax increase." An increase in real property taxes |
15 | of more than five percent above the base amount resulting from |
16 | any of the following: |
17 | (1) A millage increase. |
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1 | (2) A change in the assessment ratio or method. |
2 | (3) A revaluing of all properties. |
3 | Section 3. Property tax increase limitation. |
4 | Notwithstanding any other provision of law, a political |
5 | subdivision shall not authorize a property tax increase in any |
6 | fiscal year beginning after the effective date of this section. |
7 | Section 10. Effective date. |
8 | This act shall take effect immediately. |
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