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Committee reviews draft Act 73 classifications: who counts as a second home, long‑term rental, and how to collect the data
Summary
The Ways & Means Committee examined placeholder bill language implementing Act 73 classifications, focusing on definitions (non‑homestead residential, dwelling, long‑term rental), mixed‑use proportionality rules, data collection and owner attestation, and whether municipalities would share or adopt the state classifications.
An unnamed committee presenter walked Ways & Means through draft bill language intended to implement Act 73’s property‑classification framework, flagging a string of policy choices for the committee on definitions, administration and data collection.
The presenter described the central definition at issue — "non‑homestead residential" — as the category that would capture second homes and short‑term rentals and said the definition hinges on whether a property contains a dwelling as defined for year‑round habitability. The draft excludes seasonal properties and treats mobile homes as never being taxed as second homes under the…
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