# 53 Pa.C.S. § 8813: Temporary tax exemption for residential construction

> Pennsylvania · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8813

## Section

- **Citation:** 53 Pa.C.S. § 8813
- **Heading:** Temporary tax exemption for residential construction
- **Jurisdiction:** Pennsylvania
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** PA Code / Title 53 / Chapter 88 / Section 8813

## Text

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.

## Nearby sections

- [53 Pa.C.S. § 8801 Short title and scope of chapter.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8801.md)
- [53 Pa.C.S. § 8802 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8802.md)
- [53 Pa.C.S. § 8803 Excluded provisions.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8803.md)
- [53 Pa.C.S. § 8804 Construction of chapter.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8804.md)
- [53 Pa.C.S. § 8811 Subjects of local taxation.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8811.md)
- [53 Pa.C.S. § 8812 Exemptions from taxation.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8812.md)
- [53 Pa.C.S. § 8813 Temporary tax exemption for residential construction.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8813.md)
- [53 Pa.C.S. § 8814 Temporary assessment change for real estate subject to sewer connection ban order.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8814.md)
- [53 Pa.C.S. § 8815 Catastrophic loss.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8815.md)
- [53 Pa.C.S. § 8816 Clerical and mathematical errors.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8816.md)
- [53 Pa.C.S. § 8817 Changes in assessed valuation.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8817.md)
- [53 Pa.C.S. § 8818 Assessment of lands divided by boundary lines.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8818.md)
- [53 Pa.C.S. § 8819 Separate assessment of coal and surface.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8819.md)
- [53 Pa.C.S. § 8820 Assessment of real estate subject to ground rent or mortgage.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8820.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8813. Check the current official text before relying on it. Not legal advice.