Posts that include references to Pennsylvania statutes.
The state legislature passed the Taxpayer Relief Act in June of 2006. The law applies only to school districts (not counties, townships, or boroughs). Key features of the law include: Requiring a public referendum to raise taxes beyond an annual limit Expansion of the Senior Citizens Property Tax and Rent Rebate program Specifying the formula …
Pennsylvania offers a program to reduce property taxes on one’s primary residence. It is known as the Homestead Property Exclusion. Chapter 85 (Assessments of Persons and Property) of Title 53 (Municipalities Generally) of the Pennsylvania Code details the program. Refer to Subchapter F (Homestead Property Exclusion) within the PDF below for more information.
You can’t save every record forever. But you can’t just get rid of stuff you don’t want whenever you feel like it. To maintain your sanity, you should follow Pennsylvania’s record disposition schedule. And to stay out of legal trouble, you also need to follow the proper steps before destroying any records.
The State Tax Equalization Board (STEB) and the Tax Equalization Division (TED) calculate the Common Level Ratio (CLR) annually for each county. The Board reviews recent property sales to facilitate apples-to-apples comparisons of assessed values across the commonwealth.
Pennsylvania Act 319 of 1974 is more commonly referred to as “Clean and Green.” This act allows for large landowners (10+ acre plots) and working farms to receive a reduced land assessment in return for a pledge to keep the land undeveloped. Act 319 (Clean and Green)
Chapter 88, Consolidated County Assessment, of Title 53 (Municipalities Generally) of the Pennsylvania Code is known as the “Consolidated County Assessment Law.” This law authorizes the establishment of the County Assessment Office and provides direction for how it should operate. Consolidated County Assessment Law
Pennsylvania Act 394 of May 25, 1945, is more commonly referred to as the Local Tax Collection Law. This law, last amended October 30, 2017, relates to the collection of taxes by most counties, municipalities, and school districts. It also “confer[s] powers and impos[es] duties on tax collectors.” The act has been codified as 72 …
Pennsylvania Act 542 of July 7, 1947, is more commonly referred to as the Real Estate Tax Sale Law. This law, last amended February 21, 2006, authorizes the creation of county tax claim bureaus and provides the general provisions under which they operate. The act has been codified as 72 PS 5860.101 et seq. Real …