Bill Text: PA HB573 | 2009-2010 | Regular Session | Introduced

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Bill Title: Providing limitations on tax abatements and exemptions given by local taxing authorities for residential properties.

Spectrum: Slight Partisan Bill (Republican 8-5)

Status: (Introduced - Dead) 2009-02-23 - Referred to LOCAL GOVERNMENT [HB573 Detail]

Download: Pennsylvania-2009-HB573-Introduced.html

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PRINTER'S NO. 621
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 573 Session of2009
INTRODUCED BY ADOLPH, KILLION, GODSHALL, SCAVELLO, BOYD, DALEY, GIBBONS, W. KELLER, KORTZ, KOTIK, MURT AND QUINN, FEBRUARY 23, 2009
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 23, 2009
AN ACT
Providing limitations on tax abatements and exemptions given by
local taxing authorities for residential properties.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Short title.
This act shall be known and may be cited as the Tax Abatement
Limitation Act.
Section 2. Construction.
This act shall be construed to provide limitations on
exemptions and abatements for residential properties from the
payment of real property taxes.
Section 3. Definitions.
The following words and phrases when used in this act shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Homestead." A dwelling owned and occupied by a claimant and
as much of the land surrounding it as is reasonably necessary
for use of the dwelling as a home. The term shall also include
all of the following:
(1) Premises occupied by reason of ownership or lease in
a cooperative housing corporation.
(2) A mobile home that is assessed as realty for local
property tax purposes and the land, if owned and occupied,
upon which the mobile home is situated or other similar
living accommodations.
(3) A part of a multidwelling or multipurpose building
and a part of the land upon which it is built. This paragraph
shall include, but is not limited to, a condominium,
townhome, loft, high-rise and apartment complex.
(4) Premises occupied on land owned by a nonprofit
incorporated association of which the claimant is a member,
if the claimant is required to pay a pro rata share of the
property taxes levied against the association's land.
(5) Premises occupied by a claimant if the claimant is
required by law to pay a property tax by reason of the
claimant's ownership, including a possessory interest in the
dwelling, the land or both.
"Local taxing authority." A political subdivision of the
Commonwealth, including a municipality, township, county or
school district.
"Owner." A person in possession under a contract of sale,
deed of trust, life estate, joint tenancy or tenancy in common
or by reason of status of descent and distribution.
"Real property taxes." All taxes on a homestead due and
payable during a calendar year, except for municipal
assessments, delinquent charges and interest.
Section 4. Abatement limitations.
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Notwithstanding any of the provisions of any other act or law
to the contrary, no local taxing authority may authorize, by
ordinance or resolution, an exemption or certification of
abatement on the payment of real property taxes to a homestead
if the market value of the homestead is equal to or greater than
$400,000.
Section 5. Calculation of market value.
A local taxing authority shall consult with the State Tax
Equalization Board to determine the correct market value of the
homestead.
Section 6. Effective date.
This act shall take effect immediately.
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