Pennsylvania legislation · 2025-2026 Regular Session
Pennsylvania HB1214: An Act amending the act of May 22, 1933 (P.L.853, No.155), known as The General County Assessment Law, in subjects of taxation and exemptions, further providing for temporary tax exemption for residential construction.
Status: In committee, October 28, 2025
What the bill says
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.
From the introduced text, April 15, 2025:
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 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 …