SENATE AMENDED
PRIOR PRINTER'S NOS. 2211, 2501, 2736 PRINTER'S NO. 2792
No. 1774 Session of 1989
INTRODUCED BY BATTISTO AND BIRMELIN, JUNE 27, 1989
AS AMENDED ON THIRD CONSIDERATION, IN SENATE, NOVEMBER 29, 1989
AN ACT
1 Amending the act of May 21, 1943 (P.L.571, No.254), entitled, as
2 amended, "An act relating to assessment for taxation in
3 counties of the fourth, fifth, sixth, seventh and eighth
4 classes; designating the subjects, property and persons
5 subject to and exempt from taxation for county, borough,
6 town, township, school, except in cities and county
7 institution district purposes; and providing for and
8 regulating the assessment and valuation thereof for such
9 purposes; creating in each such county a board for the
10 assessment and revision of taxes; defining the powers and
11 duties of such boards; providing for the acceptance of this
12 act by cities; regulating the office of ward, borough, town
13 and township assessors; abolishing the office of assistant
14 triennial assessor in townships of the first class; providing
15 for the appointment of a chief assessor, assistant assessors
16 and other employes; providing for their compensation payable
17 by such counties; prescribing certain duties of and certain
18 fees to be collected by the recorder of deeds and municipal
19 officers who issue building permits; imposing duties on
20 taxables making improvements on land and grantees of land;
21 prescribing penalties; and eliminating the triennial
22 assessment," PROHIBITING THE USE OF A COMMON LEVEL RATIO <--
23 MULTIPLIER IN DETERMINING PROPERTY VALUE; AND further
24 providing for appeals from assessments when there has been a
25 countywide revision of assessments.
26 The General Assembly of the Commonwealth of Pennsylvania
27 hereby enacts as follows:
28 Section 1. Sections 702 and 704 of the act of May 21, 1943 <--
1 (P.L.571, No.254), known as The Fourth to Eighth Class County
2 Assessment Law,
3 SECTION 1. THE ACT OF MAY 21, 1943 (P.L.571, NO.254), KNOWN <--
4 AS THE FOURTH TO EIGHTH CLASS COUNTY ASSESSMENT LAW, IS AMENDED
5 BY ADDING A SECTION TO READ:
6 SECTION 617.2. USE OF COMMON LEVEL RATIO MULTIPLIER
7 PROHIBITED.--(A) NOTWITHSTANDING ANY PROVISION OF THIS ACT OR
8 ANY OTHER ACT, A COUNTY SHALL NOT USE A COMMON LEVEL RATIO
9 MULTIPLIER IN DETERMINING THE VALUE OF PROPERTY.
10 (B) AS USED IN THIS SECTION, THE TERM "COMMON LEVEL RATIO
11 MULTIPLIER" SHALL MEAN A STATISTICAL MULTIPLIER DEVELOPED BY USE
12 OF THE COMMON LEVEL RATIO AS DETERMINED BY THE STATE TAX
13 EQUALIZATION BOARD IN ANY GIVEN YEAR AND THE BASE YEAR
14 ASSESSMENTS THAT EXIST.
15 SECTION 2. SECTIONS 702 AND 704 OF THE ACT are amended by
16 adding subsections to read:
17 SECTION 1. SECTIONS 702 AND 704 OF THE ACT OF MAY 21, 1943 <--
18 (P.L.571, NO.254), KNOWN AS THE FOURTH TO EIGHTH CLASS COUNTY
19 ASSESSMENT LAW, ARE AMENDED BY ADDING SUBSECTIONS TO READ:
20 Section 702. Appeal Hearings.--* * *
21 (c.1) When a county has effected a countywide revision of
22 the assessment which was used to develop the common level ratio
23 last determined by the State Tax Equalization Board, the <--
24 following shall apply:
25 (1) If a county performs a countywide revision of
26 assessments by applying a common multiplier to the assessed
27 values, the board shall apply such multiplier to the county's
28 common level ratio to establish the certified revised common
29 level ratio for the year in which the assessment was revised.
30 (2) If AND the county performs a countywide revision of THE <--
19890H1774B2792 - 2 -
1 FOLLOWING SHALL APPLY:
2 (1) IF A COUNTY CHANGES ITS ASSESSMENT BASE BY APPLYING A
3 CHANGE IN PRE-DETERMINED RATIO, THE BOARD SHALL APPLY THE
4 PERCENTAGE CHANGE BETWEEN THE EXISTING PRE-DETERMINED RATIO AND
5 NEWLY ESTABLISHED PRE-DETERMINED RATIO TO THE COUNTY'S COMMON
6 LEVEL RATIO TO ESTABLISH THE CERTIFIED REVISED COMMON LEVEL
7 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED.
8 (2) IF THE COUNTY PERFORMS A COUNTYWIDE REVISION OF
9 assessments by revaluing the properties and applying an
10 established predetermined ratio, the board shall utilize the
11 established predetermined ratio instead of the common level
12 ratio for the year in which the assessment was revised and until
13 such time as the common level ratio determined by the State Tax
14 Equalization Board reflects the revaluing of properties
15 resulting from the revision of assessments.
16 * * *
17 Section 704. Appeal to Court from Order of Board; Collection
18 Pending; Appeal; Payment into Court.--* * *
19 (c.1) When a county has effected a countywide revision of
20 the assessment which was used to develop the common level ratio
21 last determined by the State Tax Equalization Board, the <--
22 following shall apply:
23 (1) If a county performs a countywide revision of
24 assessments by applying a common multiplier to the assessed
25 values, the court shall apply such multiplier to the county's
26 common level ratio to establish the certified revised common
27 level ratio for the year in which the assessment was revised.
28 (2) If AND the county performs a countywide revision of THE <--
29 FOLLOWING SHALL APPLY:
30 (1) IF A COUNTY CHANGES ITS ASSESSMENT BASE BY APPLYING A
19890H1774B2792 - 3 -
1 CHANGE IN PRE-DETERMINED RATIO, THE COURT SHALL APPLY THE
2 PERCENTAGE CHANGE BETWEEN THE EXISTING PRE-DETERMINED RATIO AND
3 NEWLY ESTABLISHED PRE-DETERMINED RATIO TO THE COUNTY'S COMMON
4 LEVEL RATIO TO ESTABLISH THE CERTIFIED REVISED COMMON LEVEL
5 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED.
6 (2) IF THE COUNTY PERFORMS A COUNTYWIDE REVISION OF
7 assessments by revaluing the properties and applying an
8 established predetermined ratio, the court shall utilize the
9 established predetermined ratio instead of the common level
10 ratio for the year in which the assessment was revised and until
11 such time as the common level ratio determined by the State Tax
12 Equalization Board reflects the revaluing of properties
13 resulting from the revision of assessments.
14 * * *
15 Section 2 3 2. This act shall be applicable to any <--
16 countywide revision of assessments which took effect on or after
17 January 1, 1988.
18 Section 3 4 3. This act shall take effect immediately. <--
F26L53CHF/19890H1774B2792 - 4 -