Adopted building code
The 2021 International Residential Code, as adopted by the State in the Pennsylvania Uniform Construction Code (UCC). 34 Pa. Code 403.21(a)(7) adopts "The 'International Residential Code of 2021,' except that:" followed by the State's list of exclusions and modifications, effective January 1, 2026 (55 Pa.B. 7701). None of the State's changes touches Chapter 9, Roof Assemblies, or Section R803, Roof Sheathing, so those apply as the International Code Council publishes them. Work on existing buildings is also pointed to the State's existing-building code: "The repair, alteration, change of occupancy, addition and relocation of existing buildings must comply with Chapter 34 of the 'International Building Code of 2021' or with the 'International Existing Building Code of 2021'" (34 Pa. Code 403.21(f)). The UCC is the minimum everywhere in the state: "no municipality may propose or enact any ordinance which is less than the minimum requirement of the Uniform Construction Code" (Pennsylvania Construction Code Act, Act 45 of 1999, section 503(b)). The Act also lists work it "shall not apply to", including "Alterations to residential buildings which do not make structural changes or changes to means of egress" or to "Repairs to residential buildings," in each case "except as might be required by ordinances" kept in force under section 303(b)(1) or adopted under section 503 (Act 45 section 104(b)(5) and (6); 34 Pa. Code 403.1(b)(8) and (9)). The Act defines a repair as "The reconstruction or renewal of any part of an existing building for the purpose of its maintenance." So whether the code's roofing rules reach a given house reroof depends on the municipality's own ordinances. Everything above is Pennsylvania state law, the same in every municipality. Locally, Matamoras Borough runs its own code and permit office at the Borough Office, 10 Ave I, Matamoras: Section 52-1 of the Borough Code says the Borough "elects to administer and enforce the provisions of the Pennsylvania Construction Code Act," and the Borough's Zoning Permit Application guide says "You must secure a zoning permit before a building permit can be issued by the Matamoras Borough Building Code Official." The Borough's Code Enforcement page says to "contact the borough office (570) 491 2771 for all code and zoning questions." Section 52-2 adopts the Uniform Construction Code, "contained in 34 Pa. Code, Chapters 401 through 405, as amended from time to time," as the Borough's municipal building code, and Section 52-7 amends only Section 403.1(b)(3), the structures exempt below 200 square feet, and no roofing provision. No page of the Borough names a code edition, and this record does not decide which edition the Borough applies.
Permit process
No Matamoras Borough text read names reroofing as permit work or as exempt. Matamoras Borough's own building permit ordinance, Chapter 48 of the Borough Code (Ord. No. 164, adopted October 8, 1974, read October 12, 2026), says in Section 48-1 that "It shall be unlawful for any person, partnership, business or corporation to undertake or cause to be undertaken the construction, reconstruction, enlargement, alteration or relocation of any building or structure, unless an approved building permit has been obtained from the Municipal Building Permit Officer," and that "A building permit shall not be required for repairs to existing buildings or structures, provided that no structural changes or modifications are involved." Neither clause names roofing, reroofing or roof replacement, and this record does not decide whether an ordinary reroof is a repair, an alteration or a reconstruction under them. Section 52-5(A) of the Borough's Uniform Construction Code chapter (Ord. No. 276, July 6, 2004) says building code ordinances adopted on or before July 1, 1999 "which equal or exceed the requirements of the code shall continue in full force and effect," and this record does not decide whether Chapter 48 is one of them. The Borough's Zoning Permit Application says "This permit applies to Zoning ONLY and shall not relieve the applicant from obtaining such other permits (building, sewage, etc.) as required by law," and its guide says "A zoning permit is not required for the following: 1. Normal maintenance activities, minor repairs or alterations which do not structurally change a building or structure." The Borough's fee schedule lists, under Residential Building Fees, "Alterations & Repairs" at "$.015 of total construction cost" with a $75.00 minimum, and names no roofing line. The Borough's Building Permit Officer issues permits under Chapter 48, whose Section 48-9 says fees are "set and established from time to time by the Borough Council." Ask the Borough Office at 570-491-2771 before work starts whether a reroof needs a building permit. Read for this record: Chapters 48 and 52 of the Borough Code in full; every page of a search of the whole Borough Code for "roof" (14 results, none a permit or exemption clause naming roof work, the closest being Section 124-33 of the zoning chapter, which speaks to maintenance and repair of nonconforming structures "such as painting, replacing a roof") and for "reroofing" (no results); the Borough's Code Enforcement and Forms pages; the Zoning Permit Application; and the 2024 fee schedule, a scanned PDF read from its rendered pages.