§ 5105. Separate titles and taxation.
(a) Title.--Except as provided in subsection (b), each unit that has been created, together with
the interests, benefits and burdens created by the declaration, including, without
limitation, the rights to any common facilities, constitutes a separate parcel of
real estate. The conveyance or encumbrance of a unit includes the transfer of all
of the rights, title and interest of the owner of that unit in the common facilities
regardless of whether the instrument affecting the conveyance or encumbrance so states.
(b) Taxation and assessment.--If there is a unit owner other than a declarant, each unit must be separately taxed
and assessed. The value of a unit shall include the value of that unit's appurtenant
interest in the common facilities, excluding convertible or withdrawable real estate.
The following shall apply:
(1) Except as provided in paragraph (2), no separate assessed value shall be attributed
to and no separate tax shall be imposed against common facilities or controlled facilities.
(2) Convertible or withdrawable real estate shall be separately taxed and assessed until
the expiration of the period during which conversion or withdrawal may occur.
(c) Certain additional prohibitions.--
(1) An association shall not impose any of the following fees against an owner or tenant
of a unit in a planned community or against any person constructing, altering, renovating
or repairing a unit in a planned community:
(i) a tapping, connection or other impact fee in excess of the actual direct cost incurred
by the association for the connection or provision of water or sewer service to a
building or improvement;
(ii) any fee for the right to construct, alter, renovate or repair a building or improvement
except for an inclusive fee for the actual direct costs to the association of either:
(A) architectural, aesthetic or landscaping plan reviews or inspections of units, building
siting and exteriors, if those reviews or inspections are required by provisions of
the declaration or association bylaws or rules and regulations and if such provisions
requiring a fee to be paid for such reviews or inspections were in existence on or
before December 31, 1995; or
(B) if association imposed building construction standards or building codes are permitted
under section 5106 (relating to applicability of local ordinances, regulations and
building codes), building construction standards or building code review; and
(iii) any impact fee for road maintenance or road construction, except that the association
shall not be precluded from recovering the cost of repair of any damage that is caused
to roads or other common elements in the course of construction, alteration, renovation
or repair.
(2) Except as specifically provided in this section and notwithstanding any fees or fee
schedules or general rulemaking authority that existed prior to the effective date
of this paragraph, an association shall not have the power to impose any fees or financial
security related to construction, alteration, renovation or repair of a unit or exercise
an access easement under section 5218 (relating to easement to facilitate completion,
conversion and expansion).
(Nov. 30, 2004, P.L.1486, No.189, eff. 60 days)
2004 Amendment. Act 189 amended subsec. (c)(2).
Cross References. Section 5105 is referred to in section 5102 of this title.
Notes of Decisions
Saw Creek Cmty. Ass'n v. Cnty. of Pike, 866 A.2d 260 (Pa. 2005).
· cites it 8× “, at 14; see also 68 Pa.C.S. § 5105 (explaining that unit is a separate parcel of real estate for which unit owner is independently taxed); id.”
Lake Naomi Club, Inc. v. Monroe Cnty. Bd. of Assessment Appeals, 782 A.2d 1121 (Pa. Commw. Ct. 2001).
· cites it 10× “See 68 Pa.C.S. §§ 5105(a), 5105(b). Because the trial court erred in ruling that the County's tax assessment for the year 2000 violated the Act's prohibition against the taxation of common or of controlled facilities in planned communities, the court's order should be reversed…”
Hershey's Mill Homeowner's Ass'n v. Chester Cnty., 862 A.2d 146 (Pa. Commw. Ct. 2004).
· cites it 3× “§ 5103, and was exempt from taxation under Section 5105(b)(1) of the Act, 68 Pa.C.S. § 5105(b)(1). This case was previously before us four years ago.”
Saw Creek Estates Cmty. Ass'n v. Cnty. of Pike, 808 A.2d 322 (Pa. Commw. Ct. 2002).
“The issue on appeal is whether a restaurant and a real estate office operated by business entities in two buildings owned by the Association in a planned community constitute “common facilities” exempt from separate assessment and taxation under Section 5105(b) of the Uniform…”
Nikles Realty, Inc. v. Conashaugh Lakes Cmty. Ass'n, 994 A.2d 1205 (Pa. Commw. Ct. 2010).
“The issue before the trial court was whether section 5105(b)(1) of the Act, 68 Pa. C.S. §5105(b)(1), which precludes a separate assessed value and tax on such facilities, should be applied retroactively.”
— 68 Pa. Cons. Stat. § 5105(a) — 3 cases
Lake Naomi Club, Inc. v. Monroe Cnty. Bd. of Assessment Appeals, 782 A.2d 1121 (Pa. Commw. Ct. 2001).
“See 68 Pa.C.S. §§ 5105(a), 5105(b). Because the trial court erred in ruling that the County's tax assessment for the year 2000 violated the Act's prohibition against the taxation of common or of controlled facilities in planned communities, the court's order should be reversed…”
— 68 Pa. Cons. Stat. § 5105(b) — 7 cases
Saw Creek Cmty. Ass'n v. Cnty. of Pike, 866 A.2d 260 (Pa. 2005).
“, at 14; see also 68 Pa.C.S. § 5105 (explaining that unit is a separate parcel of real estate for which unit owner is independently taxed); id.”
Lake Naomi Club, Inc. v. Monroe Cnty. Bd. of Assessment Appeals, 782 A.2d 1121 (Pa. Commw. Ct. 2001).
“See 68 Pa.C.S. §§ 5105(a), 5105(b). Because the trial court erred in ruling that the County's tax assessment for the year 2000 violated the Act's prohibition against the taxation of common or of controlled facilities in planned communities, the court's order should be reversed…”
Saw Creek Estates Cmty. Ass'n v. Cnty. of Pike, 808 A.2d 322 (Pa. Commw. Ct. 2002).
“The issue on appeal is whether a restaurant and a real estate office operated by business entities in two buildings owned by the Association in a planned community constitute “common facilities” exempt from separate assessment and taxation under Section 5105(b) of the Uniform…”
— 68 Pa. Cons. Stat. § 5105(b)(1) — 6 cases
Lake Naomi Club, Inc. v. Monroe Cnty. Bd. of Assessment Appeals, 782 A.2d 1121 (Pa. Commw. Ct. 2001).
“See 68 Pa.C.S. §§ 5105(a), 5105(b). Because the trial court erred in ruling that the County's tax assessment for the year 2000 violated the Act's prohibition against the taxation of common or of controlled facilities in planned communities, the court's order should be reversed…”
Saw Creek Cmty. Ass'n v. Cnty. of Pike, 866 A.2d 260 (Pa. 2005).
“, at 14; see also 68 Pa.C.S. § 5105 (explaining that unit is a separate parcel of real estate for which unit owner is independently taxed); id.”
— 68 Pa. Cons. Stat. § 5105(b)(2) — 3 cases
Lake Naomi Club, Inc. v. Monroe Cnty. Bd. of Assessment Appeals, 782 A.2d 1121 (Pa. Commw. Ct. 2001).
“See 68 Pa.C.S. §§ 5105(a), 5105(b). Because the trial court erred in ruling that the County's tax assessment for the year 2000 violated the Act's prohibition against the taxation of common or of controlled facilities in planned communities, the court's order should be reversed…”
— 68 Pa. Cons. Stat. § 5105(c)(2) — 1 case
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