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Current as of January 01, 2026 | Updated by Findlaw Staff
The following words and phrases when used in this act shall have the meanings given to them in this section unless the context clearly indicates otherwise:
“Acceptable slope.” A variable grade measured by rise over distance.
“Circulation path.” An exterior or interior way of passage from one place to another for pedestrians.
“Dwelling.” A structure used as a place of habitation by a natural person. The term shall include new residential construction, existing residential construction or any commercial or industrial building that is converted for residential use.
“Eligible property owner.” A person responsible for the payment of taxes on a dwelling.
“Local taxing authority.” A county, city, borough, incorporated town, township, school district or home rule municipality having authority to levy real property taxes.
“No-step entry.” An entry to a housing unit that has no steps or other barrier to people who have significant mobility impairment.
“Pedestrian site arrival point.” A place where pedestrians may enter a dwelling site from a public right-of-way. The term typically includes sidewalks, driveways, streets, alleys and paths.
“Powder room.” A toileting room having, at a minimum, a water closet and a lavatory.
“Significant mobility impairment.” The disability of a person who needs assistive mobility technology in the form of a wheelchair, walker, crutches or a similar device in order to move along a circulation path.
“Visitability design.” The presence of architectural design features which enhance access and usability for visitors and residents who have significant mobility impairment and which minimize the cost of full accessibility modifications, if necessary, at a later time.
Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 4751-103. Definitions - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-4751-103/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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