An Act amending Title 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes, in consolidated county assessment, further providing for changes in assessed valuation.

PRINTER'S NO. 1141
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 979
Session of
2025
INTRODUCED BY BROWN, CULVER, FONTANA, STEFANO AND MILLER,
SEPTEMBER 4, 2025
REFERRED TO URBAN AFFAIRS AND HOUSING, SEPTEMBER 4, 2025
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in consolidated county assessment,
further providing for changes in assessed valuation.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 8817(a) of Title 53 of the Pennsylvania
Consolidated Statutes is amended and the section is amended by
adding a subsection to read:
§ 8817. Changes in assessed valuation.
(a) General rule.--[In] Subject to subsection (a.1), in
addition to other authorization provided in this chapter, the
assessors may change the assessed valuation on real property
when a parcel of land is subdivided into smaller parcels or when
improvements exceeding 20% of the most recent assessed value of
real property are made to real property or existing improvements
are removed from real property or are destroyed. The recording
of a subdivision plan shall not constitute grounds for
assessment increases until lots are sold or improvements
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exceeding 20% of the most recent assessed value of real property
are installed. The painting of a building or the normal regular
repairs to a building shall not be deemed cause for a change in
valuation by the assessors under the authority of this section.
(a.1) Limitation.--Assessors may not assess real property
when improvements are made to real property if:
(1) the improvements are equal to or less than 20% of
the most recent assessed value of the real property;
(2) the real property is the primary residence of the
owner of the real property for a period of at least five
years from the date improvements were installed; and
(3) this is the only time during the real property
owner's ownership of the real property when improvements
equal to or less than 20% of the most recent assessed value
of the real property are made.
* * *
Section 2. This act shall take effect in 60 days.
20250SB0979PN1141 - 2 -
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