11 Pa.C.S. Ch. 125

in effect

11 Pa.C.S. § 12522 Assessment powers.

(a) Power to appoint assessors.--With regard to the valuing and assessing of property for taxation within a city, the following shall apply: (1) If, on May 19, 2014, a city is utilizing the county assessment office for the valuation and assessment of property, the city shall continue to utilize the county assessment office for this purpose. (2) If paragraph (1) does not apply, council may appoint and employ persons to value and assess property for taxation within a city, following the procedures and methodologies set forth in the assessment law applicable in the county in which the city is located, provided that the act of April 16, 1992 (P.L.155, No.28), known as the Assessors Certification Act, shall apply to persons hired pursuant to this paragraph. (3) If paragraph (2) applies, a city may subsequently elect to utilize the county assessment office to value and assess property. (4) The following shall apply with respect to the established predetermined ratio: (i) A city, conducting its own assessments as authorized by paragraph (2) or utilizing the county assessment office pursuant to paragraph (1) or (3), may, by ordinance, adopt an established predetermined ratio different from that used by the county. The city shall apply the ratio selected to the actual valuation supplied by the county to determine assessed value for tax purposes. The established predetermined ratio selected by the city may not exceed 100% of actual value. (ii) As used in this paragraph, the term "established predetermined ratio" shall mean the ratio of assessed value to market value established by council and uniformly applied in determining assessed value in any year. (5) A city that is utilizing the county assessment office in accordance with paragraph (1) or that elects to utilize the county assessment office in accordance with paragraph (3) may not appoint and employ persons to value and assess property in accordance with paragraph (2). (b) City-appointed assessors.--In any case in which a city appoints persons to value and assess property, the following shall apply: (1) If the property being assessed is not wholly within the city limits, it shall be assessed in the same manner and within the same jurisdiction as if the property were being assessed for county purposes. (2) If a city has established a registry of real estate for purposes of assessment, a city may obtain, from the official in charge of the registry, available information as to the registered owners of real estate, under rules and regulations as may be established by ordinance. It shall be a sufficient description of any real estate in any assessment books or duplicates to designate the real estate by the city lot number, other number or designation, as is used on the registry. (3) For purposes of assessment appeals, council shall constitute the board of revision of taxes and appeals, and the city clerk shall serve as clerk of the board. (4) Except as authorized in this section, the city shall not exercise powers contrary to or in limitation or expansion of powers granted by statutes that provide the substantive rules governing the making of assessments and valuations of property that are applicable to the assessment of property for taxation purposes under the county assessment law applicable in the county in which the city is located. (5) A city conducting its own assessments pursuant to subsection (a)(2) shall establish and follow procedures that are consistent with similar procedures provided in the assessment law or laws applicable in the county in which the city is located, including providing notice of an opportunity to appeal assessments, for taking appeals to and from the board of revision of taxes and appeals and for the conduct of proceedings before the board. (c) Temporary tax exemption for residential construction.--A temporary tax exemption for residential construction shall be subject to the following: (1) 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 purposes of real property taxes until: (i) occupied; (ii) conveyed to a bona fide purchaser; or (iii) one year from the first day of the month in which falls the 60th day after the building permit was issued or, if no building permit or other notification of improvement was required, then from the date construction commenced. (2) The assessment of any multiple dwelling because of occupancy shall be upon the proportion which the value of the occupied portion bears to the value of the entire multiple dwelling. (3) As used in this subsection, the term "dwelling" means a building or portion of a building intended for permanent use as a home or residence.

11 Pa.C.S. § 12531 Tax levies.

(a) Property tax.--Council may, by resolution for taxes levied at the same rate as or a rate lower than the previous fiscal year, and by ordinance if the tax rate increases from the previous fiscal year, levy and, in accordance with this part, provide for the collection of taxes on all property within the city that is made taxable for city purposes and subject to valuation and assessment by the county assessment office or the city, as provided in Subchapter A (relating to assessments of property for taxation), as follows: (1) A tax for general revenue purposes of not more than 30 mills. (2) An annual tax sufficient to pay interest and principal on any indebtedness incurred pursuant to 53 Pa.C.S. Pt. VII Subpt. B (relating to indebtedness and borrowing) or any prior or subsequent act governing the incurrence of indebtedness of the city. (3) An annual tax, not to exceed five mills, to light the highways, roads and other public places in the city. (4) An annual tax for the purpose of maintaining and operating recreation places and programs. (5) An annual tax, not to exceed the sum of one-tenth of one mill, for the purpose of defraying the cost and expense of caring for shade trees and the administrative expenses connected with their care, or council may provide for the expenses by appropriation from the city general fund. (b) Residence tax.--Council may, by ordinance, levy and, in accordance with this part, provide for the collection of a residence tax for general revenue purposes, of not more than $5 annually, on all inhabitants who are 18 years of age or older. (c) Property tax rules.--With regard to the taxes authorized in subsection (a), the following shall apply: (1) Special purpose levies authorized in this section shall not be included in calculating the 30-mill limit imposed by subsection (a). (2) Any ordinance or resolution fixing the rate of taxation for any year at a millage rate shall also include a statement expressing the rate of taxation in dollars and cents on each $100 of assessed valuation of taxable property. (3) Council may, by resolution for taxes levied at the same rate as or a rate lower than the previous fiscal year, and by ordinance if the tax rate increases from the previous fiscal year, in any year levy separate and different rates of taxation for city purposes on all real estate classified as land, exclusive of the buildings on the real estate, and on all real estate classified as buildings on land. When real estate tax rates are so levied: (i) The rates shall be determined by the requirements of the city budget as approved by council. (ii) The respective rates levied on land and buildings do not have to be equal but must be fixed so as not to constitute a greater levy in the aggregate than a rate of 30 mills on both land and buildings. (iii) The rates shall be uniform as to all real estate within the classification. (4) Where council, by a majority action upon due cause shown, petitions the court of common pleas for the right to levy additional millage for general revenue purposes, the court, after public notice as it may direct and after hearing, may order a greater rate than 30 mills but not more than five additional mills to be levied. (5) (i) Notwithstanding council's power to authorize the transfer of an unexpended balance of an appropriation item pursuant to section 11804 (relating to regulations concerning appropriation), when money is collected for any special purpose, a city treasurer or council member may not apply the money for any purpose other than that for which it was collected. (ii) Any city treasurer or council member who violates subparagraph (i) commits a misdemeanor of the third degree and, in addition to the fine or penalty that may be imposed upon conviction, shall be required to pay restitution in the amount of money improperly spent. (July 2, 2019, P.L.351, No.51, eff. 60 days) 2019 Amendment. Act 51 amended subsecs. (a) intro. par. and (c)(2) and (3) intro. par. Cross References. Section 12531 is referred to in sections 11018.1, 13709 of this title.

11 Pa.C.S. § 12531.1 Exemptions from taxation.

Council may, by ordinance or resolution, exempt any individual whose total income from all sources is less than $12,000 per annum from any per capita or residence tax levied under this chapter. This exemption shall not apply to real property taxes.

11 Pa.C.S. § 12531.2 Certification of schedule.

For the purpose of delinquent tax collection and the filing of liens on property upon which the taxes, assessed and levied, have not been paid and have become delinquent, the city treasurer shall certify schedules of unpaid taxes. The certification shall be made to the person designated by each taxing district for which the city treasurer collects taxes.

11 Pa.C.S. § 12542.1 Public sale of property to satisfy tax claims.

(a) Public sale.--Property upon which city real estate taxes have not been paid and have become delinquent may become subject to public sale in accordance with one of the following: (1) The act of July 7, 1947 (P.L.1368, No.542), known as the Real Estate Tax Sale Law. (2) The Municipal Claim and Tax Lien Law. (b) Other remedies.--The remedies authorized in this section shall be in addition to other remedies provided for the collection of delinquent city taxes, including an action in assumpsit. (c) Date of delinquency.--Unless otherwise provided for under the statutes listed under subsection (a), taxes shall become delinquent 30 days after the final deadline for payment of the taxes for the current tax year. Cross References. Section 12542.1 is referred to in sections 12546, 12552.1 of this title.

11 Pa.C.S. § 12543 Certification of schedules to city treasurer.

At the request of the city treasurer, any person acting on behalf of the city who possesses a schedule of unpaid city taxes shall certify the schedule to the city treasurer along with the description of property against which the unpaid taxes were assessed.

11 Pa.C.S. § 12546 Record of sales, purchase and resale.

(a) Record of sales.--The city treasurer shall keep in the treasurer's office, or in another place as council may direct, a record of all the sales made pursuant to section 12542.1 (relating to public sale of property to satisfy tax claims). (b) Purchase of property at tax sale.--Notwithstanding any other provision of law, the city shall have the right to bid on and purchase properties sold pursuant to section 12542.1. (c) Resale of property.--Properties purchased by the city under subsection (b) may be sold in accordance with section 12402.1(b) (relating to city property and affairs).

11 Pa.C.S. § 12552.1 Conduct of tax sales.

The procedures and requirements relating to the sale of property for delinquent taxes, including the advertisement for and the time and conduct of the sale, the payment of the purchase price, the distribution of proceeds, making the return and confirmation of sale and the delivery of deed, shall be governed by the act of July 7, 1947 (P.L.1368, No.542), known as the Real Estate Tax Sale Law, or the Municipal Claim and Tax Lien Law as utilized by the city in accordance with section 12542.1 (relating to public sale of property to satisfy tax claims) and by any applicable rules of court governing procedures for tax sales.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM&ttl=11Fetched: 10/16/2026