Pennsylvania Consolidated Statutes

53 Pa. Cons. Stat. § 8813 (2026)

Temporary tax exemption for residential construction.

✓ current as of May 2026

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§ 8813. Temporary tax exemption for residential construction.

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 occupied, conveyed to a bona fide purchaser or 30 months 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 date construction commenced. 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. As used in this section, the term "dwellings" means buildings or portions thereof intended for permanent use as homes or residences.

Notes of Decisions

Cited in 1 case, 2017–2017 · leading case: C. Fasnacht & C. Fasnacht v. Bd. of Prop. Assessment Appeals of Schuylkill Cnty. v. Schuylkill Cnty., S. Manheim Twp. & Schuylkill Haven Area SD, 156 A.3d 365 (Pa. Commw. Ct. 2017).

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C. Fasnacht & C. Fasnacht v. Bd. of Prop. Assessment Appeals of Schuylkill Cnty. v. Schuylkill Cnty., S. Manheim Twp. & Schuylkill Haven Area SD, 156 A.3d 365 (Pa. Commw. Ct. 2017). · cites it 2× “Finally, Detweiler testified that, other than the 30-month exemption for interim assessments for new construction, Section 8813 of the Consolidated County Assessment Law (Law), 53 Pa.C.S. §8813, the Law does not specify time limits for revising assessments based on construction.”

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