PRINTER'S NO. 1362
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.1214
Session of
2025
INTRODUCED BY SOLOMON, HILL-EVANS, SANCHEZ, SIEGEL AND
GALLAGHER, APRIL 15, 2025
REFERRED TO COMMITTEE ON FINANCE, APRIL 15, 2025
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," in subjects of taxation and exemptions,
further providing for temporary tax exemption for residential
construction.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 205(b) of the act of May 22, 1933
(P.L.853, No.155), known as The General County Assessment Law,
is amended to read:
Section 205. Temporary Tax Exemption for Residential
Construction.--* * *
(b) New single and multiple dwellings constructed for
residential purposes and improvements to existing unoccupied
dwellings or improvements to existing structures for purposes of
conversion to dwellings, shall not be valued or assessed for
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23 purposes of real property taxes until (1) occupied, (2) conveyed
to a bona fide purchaser or, (3) thirty months or commencement
of improvement, whichever is later, from the first day of the
month after which the building permit was issued or[ , if no
building permit or other notification of improvement was
required, then from] the date construction commenced. The
assessment of any multiple dwelling because of occupancy shall
be upon such proportion which the value of the occupied portion
bears to the value of the entire multiple dwelling.
Section 2. This act shall take effect in 60 days.
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