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PA HB1214
Bill
Status
Introduced
4/15/2025
Primary Sponsor
Jared Solomon
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AI Summary
- Amends The General County Assessment Law to modify the temporary tax exemption period for new residential construction and dwelling conversions
- Extends the tax exemption period to 30 months from the building permit date or commencement of improvement, whichever is later (previously only measured from permit date)
- Removes the alternative provision that allowed the exemption period to start from construction commencement date when no building permit was required
- Tax exemption ends when the property is occupied, conveyed to a bona fide purchaser, or the 30-month period expires, whichever comes first
- Act takes effect 60 days after enactment
Legislative Description
In subjects of taxation and exemptions, further providing for temporary tax exemption for residential construction.
Last Action
Re-referred to Local Government
10/28/2025
Committee Referrals
Local Government10/28/2025
Finance4/15/2025
Full Bill Text
No bill text available