Pennsylvania Act 1997-63 — NEW HOME CONSTRUCTION LOCAL TAX ABATEMENT ACT - AMEND

Act text

NEW HOME CONSTRUCTION LOCAL TAX ABATEMENT ACT - AMEND
                  Act of Dec. 19, 1997, P.L. 617, No. 63              Cl. 53
                             Session of 1997
                               No. 1997-63

     HB 836

                                  AN ACT

     Amending the act of December 17, 1986 (P.L.1693, No.202),
        entitled "An act empowering certain local taxing authorities
        to provide exemptions from taxation for certain improvements
        made to certain unimproved residential property," further
        providing for the procedure for obtaining an exemption.

        The General Assembly of the Commonwealth of Pennsylvania
     hereby enacts as follows:

        Section 1.  Section 6(a) of the act of December 17, 1986
     (P.L.1693, No.202), known as the New Home Construction Local Tax
     Abatement Act, is amended to read:
      Section 6.  Procedure for obtaining an exemption.
        (a)  Notification.--Any person desiring tax exemption,
     pursuant to ordinances or resolutions adopted pursuant to this
     act, shall notify each local taxing authority granting the
     exemption on a form provided by the local taxing authority. The
     form shall be submitted [at] between the time the person
     desiring tax exemption secures the building permit and when the
     occupancy permit is issued, or if no building permit or other
     notification of improvement is required, [at the time he
     commences construction] prior to the time the structure is
     assessed for tax purposes. A copy of the exemption request shall
     be forwarded to the Board of Assessment and Revision of Taxes or
     other appropriate assessment agency. The assessment agency shall
     not be required to reassess that portion of the property which
     has been exempted by the municipality for taxation purposes
     until the exemption period has expired. Appeals from any
     reassessment and the amounts eligible for the exemption may be
     taken by the taxpayer or the local taxing authorities as
     provided by law.
        * * *
        Section 2.  This act shall take effect immediately.

     APPROVED--The 19th day of December, A. D. 1997.

     THOMAS J. RIDGE