Court Opinions

State Laws

US Code

US Constitution

Limitations - 53 Pa. Cons. Stat. § 8586

Legal Research Home > Pennsylvania Statutes

     § 8586.  Limitations.
        (a)  Limit on exclusion.--
            (1)  In accordance with the limits established on the
        exclusion for homestead property in Article VIII of the
        Constitution of Pennsylvania, no governing body of a
        political subdivision shall authorize an exclusion for
        homestead property in excess of the amount which is one-half
        of the median assessed value of homestead property in the
        political subdivision. The median assessed value of homestead
        property shall be determined by the information provided to
        the governing body under section 8584(i) (relating to
        administration and procedure).
            (2)  For the purposes of calculating the limit on the
        exclusion under paragraph (1), a political subdivision that
        is located in more than one county shall determine the median
        assessed value of homestead property for the entire political
        subdivision after dividing the assessed value of each
        homestead property by the common level ratio of the county in
        which the homestead property is located.
        (b)  Prohibition.--The governing body of the political
     subdivision may not increase the millage rate of its tax on real
     property to pay for the exclusions authorized by sections 8583
     (relating to exclusion for homestead property) and 8585
     (relating to exclusion for farmstead property).

        Cross References.  Section 8586 is referred to in sections
     8583, 8717 of this title.

Last modified: November 27, 2007