Pa. Cons. Stat. » 68 Pa. Cons. Stat. (REAL AND PERSONAL PROPERTY) / Chapter 31
Pennsylvania Consolidated Statutes

68 Pa. Cons. Stat. § 3105 (2026)

 Separate titles and taxation.

✓ current as of May 2026
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§ 3105.  Separate titles and taxation.

(a)  Title.--Except as provided in subsection (b), each unit together with its common element interest constitutes for all purposes a separate parcel of real estate.

(b)  Taxation and assessment.--If there is a unit owner other than a declarant, each unit together with its common element interest, but excluding its common element interest in convertible or withdrawable real estate, shall be separately taxed and assessed, and each portion of any convertible or withdrawable real estate shall be separately taxed and assessed; otherwise, the real estate comprising the condominium may be taxed and assessed in any manner provided by law.

 

Cross References.  Section 3105 is referred to in section 3102 of this title.

Notes of Decisions
Cited in 5 cases, 1986–2019 · leading case: Cunius v. Bd. of Assessment Appeals, 976 A.2d 635 (Pa. Commw. Ct. 2009).
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Cunius v. Bd. of Assessment Appeals, 976 A.2d 635 (Pa. Commw. Ct. 2009). · cites it 3× “Noting that Section 3105 of the Uniform Condominium Act, 68 Pa. C.S. § 3105, requires that each condominium unit be separately taxed and assessed if “there is a unit owner other than a declarant” and, that, following conveyance, the ownership of the units changed from a…”
Gior G.P., Inc. v. Waterfront Square Reef, LLC v. Isle Capri Assoc., LP, 202 A.3d 858 (Pa. Commw. Ct. 2019). “" 68 Pa. C.S. § 3105(a) (emphasis added). Section 3204 further states: After the declaration is recorded, a description of a unit which sets forth the name of the condominium, the recording data for the declaration, the county or counties in which the condominium is located and…”
Cnty. of Monroe v. Pinecrest Dev. Corp., 510 A.2d 1274 (Pa. Commw. Ct. 1986). “2 68 Pa. C. S. §3105. 3 Townhouse Condominiums Compared to Conventional Subdivisions with Home Associations, Real Estate Law Journal 323 at 341 (January 1973).”
Dockside Assocs./Pier 30, L.P. v. City of Philadelphia, Bd. of Revision of Taxes (Pa. Commw. Ct. 2016). “68 Pa.C.S. § 3105. 13 parcels as an “integrated economic unit”.”
Dockside Assocs. Pier 30 LP v. Bd. of Revision of Taxes, 44 Pa. D. & C.5th 561 (2015). “See 68 Pa.C.S. § 3105. Additionally, following direct examination of Harvey Levin and rebuttal testimony from John Rush, this court did not find Dockside’s expert assessment evidence reliable or credible.”
— 68 Pa. Cons. Stat. § 3105(a) — 1 case
Gior G.P., Inc. v. Waterfront Square Reef, LLC v. Isle Capri Assoc., LP, 202 A.3d 858 (Pa. Commw. Ct. 2019). “" 68 Pa. C.S. § 3105(a) (emphasis added). Section 3204 further states: After the declaration is recorded, a description of a unit which sets forth the name of the condominium, the recording data for the declaration, the county or counties in which the condominium is located and…”
— 68 Pa. Cons. Stat. § 3105(b) — 1 case
Cunius v. Bd. of Assessment Appeals, 976 A.2d 635 (Pa. Commw. Ct. 2009). “Noting that Section 3105 of the Uniform Condominium Act, 68 Pa. C.S. § 3105, requires that each condominium unit be separately taxed and assessed if “there is a unit owner other than a declarant” and, that, following conveyance, the ownership of the units changed from a…”
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