PRINTER'S NO. 1361
No. 1207 Session of 1997
INTRODUCED BY RUBLEY, CARONE, BELFANTI, GORDNER, MILLER,
VAN HORNE, McCALL, E. Z. TAYLOR, STEELMAN, ROSS, SHANER AND
STEIL, APRIL 8, 1997
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, APRIL 8, 1997
AN ACT
1 Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
2 act relating to taxation; designating the subjects, property
3 and persons subject to and exempt from taxation for all local
4 purposes; providing for and regulating the assessment and
5 valuation of persons, property and subjects of taxation for
6 county purposes, and for the use of those municipal and
7 quasi-municipal corporations which levy their taxes on county
8 assessments and valuations; amending, revising and
9 consolidating the law relating thereto; and repealing
10 existing laws," further providing for definitions, for
11 application and construction, for subjects of local taxation,
12 for tax assessors, for triennial and inter-triennial
13 assessments and for revisions and appeals; providing for
14 optional assessment revision process, for quality assessment
15 targets, for administrative review, for appeals to the Board
16 of Assessment Revisions and for appeals to courts of common
17 pleas; and further providing for repeals.
18 The General Assembly of the Commonwealth of Pennsylvania
19 hereby enacts as follows:
20 Section 1. Section 102 of the act of May 22, 1933 (P.L.853,
21 No.155), known as The General County Assessment Law, amended
22 December 14, 1967 (P.L.846, No.369) and December 13, 1982
23 (P.L.1160, No.268), is amended to read:
24 Section 102. Definitions.--The following words and phrases
25 shall, for the purpose of this act, have the meanings
1 respectively ascribed to them in this section, except where the
2 context clearly indicates a different meaning:
3 "Assessors" [and "elected assessors" shall mean the assessors
4 for county tax purposes elected in wards, boroughs, towns and
5 townships in counties of the fourth, fifth, sixth, seventh and
6 eighth classes.
7 "Appointed assessors"] shall mean the assessors appointed by
8 the [board of revision of taxes] Board of Revision of Taxes in
9 counties of the first class, and the subordinate assessors
10 appointed by the [board for the assessment and revision of
11 taxes] Board of Property Assessment, Appeals and Review in
12 counties of the second[,] class and the Board of Assessment
13 Appeals in counties of the second A [and third classes] class.
14 "Base year" shall mean the year upon which real property
15 market values are based for the most recent county-wide revision
16 of assessment of real property, or other prior year upon which
17 the market value of all real property of the county is based.
18 Real property market values shall be equalized within the county
19 and any changes by the board of revision of taxes or board for
20 the assessment and revision of taxes shall be expressed in terms
21 of such base year values.
22 "Board [of revision of taxes]" shall mean the [board of
23 revision of taxes] Board of Revision of Taxes, in counties of
24 the first class[.
25 "Board for the assessment and revision of taxes" shall mean
26 the board for the assessment and revision of taxes]; the Board
27 of Property Assessment, Appeals and Review, in counties of the
28 second[, second A and third classes.] class; or the Board of
29 Assessment Appeals, in counties of the second A class.
30 "Coefficient of dispersion" shall mean the measure of the
19970H1207B1361 - 2 -
1 accuracy of assessed values to true values. The term is a
2 measure of the average assessment error around the common level
3 ratio as last determined by the State Tax Equalization Board
4 pursuant to the act of June 27, 1947 (P.L.1046, No.447),
5 referred to as the State Tax Equalization Board Law.
6 "Common level ratio" shall mean the ratio of assessed value
7 to current market value used generally in the county as last
8 determined by the State Tax Equalization Board pursuant to the
9 act of June 27, 1947 (P.L.1046, No.447), referred to as the
10 State Tax Equalization Board Law.
11 "County commissioners" means the board of county
12 commissioners or other similar body in home rule charter
13 counties.
14 "Established predetermined ratio" shall mean the ratio of
15 assessed value to market value established by the board of
16 county commissioners and uniformly applied in determining
17 assessed value in any year.
18 "Political subdivision" shall mean a county, city, borough,
19 incorporated town, township, school district, vocational school
20 district or county institution district, or a home rule
21 municipality which has adopted a charter under the act of April
22 13, 1972 (P.L.184, No.62), known as the "Home Rule Charter and
23 Optional Plans Law."
24 "Report" shall mean a letter, memorandum or other similar
25 writing.
26 "Spot reassessment" shall mean the reassessment of property
27 which is not conducted as part of a county-wide review of
28 assessments and which creates, sustains or increases
29 disproportionality among properties' assessed values.
30 Section 2. Sections 104 and 105 of the act are amended to
19970H1207B1361 - 3 -
1 read:
2 Section 104. Application of Act.--Except as otherwise in
3 this act specifically limited, this act shall apply in [all of
4 the counties of the Commonwealth] each county of the first,
5 second or second A class, whether governed in accordance with
6 its county classification or in accordance with a home rule
7 charter.
8 Section 105. Saving Clause; Construction.--The provisions of
9 this act so far as they are the same as those of existing laws
10 are intended as a continuation of such laws, and not as new
11 enactments.
12 The repeal by this act of any act of Assembly, or part
13 thereof, shall not revive any act, or part thereof, heretofore
14 repealed or superseded.
15 All local acts of Assembly applying to particular counties or
16 political subdivisions thereof, and not heretofore repealed,
17 shall continue in force, and any provisions of this act
18 inconsistent therewith shall not apply to the counties or
19 political subdivisions thereof affected by such local laws. The
20 reenactment by this act of any act of Assembly, or part thereof,
21 that has heretofore been repealed by any local act of Assembly,
22 in so far as it applied to a particular county or political
23 subdivision thereof, shall not revive or extend the provisions
24 so reenacted to such county or political subdivision thereof.
25 Whenever the provisions of this act are inconsistent with any
26 law relating to or administered by any board [of revision of
27 taxes, or board for the assessment and revision of taxes,] in
28 counties of the first, second or [third] second A class, the
29 laws relating to and administered by such boards, and not
30 included in this act, shall apply, and the inconsistent
19970H1207B1361 - 4 -
1 provisions of this act shall not apply to such classes of
2 counties[, but shall be in full force as to all other classes of
3 counties, except as affected by local laws].
4 The provisions of this act shall not affect any act done,
5 liability incurred, or right accrued or vested, or affect any
6 suit, proceeding or prosecution pending or to be instituted to
7 enforce any right or penalty or punish any offense under the
8 authority of any act of Assembly repealed by this act.
9 Any person holding office under any act of Assembly repealed
10 by this act shall continue to hold such office until the
11 expiration of the term thereof, subject to the conditions
12 attached to such office prior to the passage of this act.
13 Section 3. Section 201(b) of the act, amended February 18,
14 1982 (P.L.79, No.28), is amended to read:
15 Section 201. Subjects of Taxation Enumerated.--The following
16 subjects and property shall, as hereinafter provided, be valued
17 and assessed, and subject to taxation for all county, city,
18 borough, town, township, school and poor purposes at the annual
19 rate:
20 * * *
21 (b) All salaries and emoluments of office, all offices, and
22 posts of profit, professions, trades and occupations, except the
23 occupation of farmer, and all persons over the age of eighteen
24 years who do not follow any occupation or calling, as well of
25 unnaturalized foreign-born persons who shall have resided within
26 this Commonwealth for one whole year, as citizens of this
27 Commonwealth: Provided, That whenever a person, other than a
28 Federal employe, not taxable under the provision of this clause,
29 is disfranchised from voting because he cannot be lawfully
30 assessed for a county or State tax, it shall be lawful for the
19970H1207B1361 - 5 -
1 county commissioners to assess the occupation of such persons
2 for county taxation purposes, in the manner provided by this act
3 for such assessments. The provisions of this clause shall not
4 apply to counties of the second and [third class, or to any
5 other county, the county commissioners] second A classes, the
6 county commissioners of which shall by resolution determine not
7 to levy a tax on trades, occupations, professions and persons
8 who follow no occupation or calling, nor shall the provisions of
9 this clause apply to cities of the second and second A class, or
10 to school districts.
11 * * *
12 Section 4. Section 202 of the act, amended July 2, 1941
13 (P.L.219, No.99), is amended to read:
14 Section 202. Occupation Tax in Counties of the Second Class
15 [and Third Class] Abolished; Optional in Other Counties.--In
16 counties of the second [and third] class, the county tax on
17 trades, occupations and professions is hereby abolished. In all
18 other counties, except counties of the first class, the county
19 commissioners may by resolution determine not to levy a tax on
20 trades, occupations, professions and persons who follow no
21 occupation or calling. Such action may at any time, and in like
22 manner, be repealed and such tax be levied as theretofore.
23 Section 5. Section 204(a)(10) of the act, amended September
24 22, 1972 (P.L.868, No.197), is amended to read:
25 Section 204. Exemptions from Taxation.--(a) The following
26 property shall be exempt from all county, city, borough, town,
27 township, road, poor and school tax, to wit:
28 * * *
29 (10) All playgrounds, with the equipments and grounds
30 thereto annexed, necessary for the occupancy and enjoyment of
19970H1207B1361 - 6 -
1 the same, founded, endowed, or maintained by public or private
2 charity, which apply their revenue to the support and repair of
3 such playgrounds and to increase the efficiency and facilities
4 thereof, either in ground or buildings, or otherwise, and for no
5 other purpose, and owned, leased, possessed, or controlled by
6 public school boards or properly organized and duly constituted
7 playground associations, and approved and accepted by the board
8 of county commissioners, or board [of revision of taxes], of the
9 county in which said playgrounds are situated as such
10 playgrounds;
11 * * *
12 Section 6. Sections 301, 302, 303 and 304 of the act are
13 amended to read:
14 Section 301. [Election of Assessors.--The qualified voters
15 of each ward in cities of the third class shall, at the
16 municipal election in the year one thousand nine hundred and
17 thirty-five, and every four years thereafter, vote for and elect
18 a properly qualified person, according to law, to act as county
19 assessor in each of said wards under the provisions of this act,
20 who shall serve for four years. All county assessors in
21 boroughs, towns, townships and wards thereof shall be elected at
22 the times and for the terms prescribed by existing laws.
23 This section does not apply in counties of the first, second
24 and third classes where assessors, under existing law, are
25 appointed.] Qualifications of Assessor.--Except in a county of
26 the first or second class, any person appointed as an assessor
27 shall meet the requirements of the act of April 16, 1992
28 (P.L.155, No.28), known as the "Assessors Certification Act."
29 Section 302. Oath of Assessors.--The [elected and appointed]
30 assessors [of the several wards, townships, towns, boroughs and
19970H1207B1361 - 7 -
1 districts, and, in townships of the first class, also the
2 assistant township assessors and assistant triennial assessors,]
3 shall, immediately on the receipt of the precept from the county
4 commissioners, or board [of revision of taxes, or board for the
5 assessment and revision of taxes], and before entering upon the
6 duties of their office, take and subscribe the following oath or
7 affirmation:
8 You do (swear or affirm) that you will support the
9 Constitution of the United States and the Constitution of
10 Pennsylvania, that you will, as assessor [for (ward, district,
11 borough, town or township)], use your utmost diligence and
12 ability to discover and ascertain all the property, real and
13 personal, [within your (ward, district, borough, town or
14 township),] and all other objects subject to taxation by the
15 laws of this Commonwealth, and take an accurate account of the
16 same; and that you will justly and honestly, to the best of your
17 judgment, assess and value every separate lot, piece or tract of
18 land, with the improvements thereon, and all personal property
19 made taxable by the laws of this Commonwealth, [within your
20 (ward, district, borough, town or township),] at the rate or
21 price which you shall, after due examination and consideration,
22 believe the same would sell for if sold singly and separately at
23 a bona fide sale, after full public notice; and that you will
24 assess all persons according to their correct offices and posts
25 of profit, trades and occupations; and that you will perform
26 your duty as assessor [of said (ward, district or township)]
27 with honesty and fidelity, according to the laws of this
28 Commonwealth, without fear, favor or affection, hatred, malice
29 or ill will.
30 Section 303. Filing of Assessor's Oath.--It shall be the
19970H1207B1361 - 8 -
1 duty of each [elected and appointed assessor and assistant
2 township and triennial] assessor to produce to the
3 commissioners, or board [of revision of taxes, or board for the
4 assessment and revision of taxes], of the county, within twenty
5 days after his [election or] appointment, a copy of the oath or
6 affirmation taken and subscribed by him as is hereinbefore
7 directed, and attested by the person before whom the same was
8 administered, which shall be filed by the commissioners, or said
9 boards, in their respective office.
10 Section 304. Vacancies in the Office of Assessor.--Whenever
11 an [elected assessor, or, in townships of the first class, an
12 assessor, assistant township] assessor [or assistant triennial
13 assessor,] refuses or neglects to qualify as required by law, or
14 refuses or neglects to receive the precept and books for the
15 triennial or other assessment, the county commissioners are
16 hereby authorized to appoint a suitable person to serve as
17 assessor on the eighth day after the time designated by this act
18 to begin the assessment.
19 [If the electors of any ward, borough, town or township shall
20 fail to choose an assessor, or, in townships of the first class,
21 an assistant township assessor or assistant triennial assessor,
22 at the time appointed by law, or if any person elected to such
23 office shall neglect or refuse to serve therein, or if any
24 vacancy shall happen therein by death or otherwise, the
25 commissioners of the county shall appoint a fit person to fill
26 the office, who shall serve until the expiration of the then
27 current term of such officer, and who shall have the same
28 powers, be subject to the same penalties, and receive the same
29 compensation, as if he had been elected to such office.]
30 Section 7. Sections 305, 306, 307, 308, 309 and 310 of the
19970H1207B1361 - 9 -
1 act are repealed.
2 Section 8. Section 401 of the act, amended December 14, 1967
3 (P.L.846, No.369), is amended to read:
4 Section 401. Issuing of Precepts and Return of Assessments
5 in Triennial Years.--(a) In counties of the first class, the
6 precepts to make annual assessments shall be issued to the
7 appointed assessors by the board [of revision of taxes], and
8 return thereof made as provided by existing law relating to the
9 board [of revision of taxes] in said counties;
10 (b) In counties of the second class, the precepts to make
11 triennial assessments and the precepts to make assessments in
12 the years between triennial assessments shall be issued to the
13 appointed assessors by the board [for the assessment and
14 revision of taxes] at such time as the board may prescribe, and
15 return thereof be made on or before the first Monday of November
16 as provided by existing law relating to the board [for the
17 assessment and revision of taxes] in said counties;
18 (c) In counties of the second A [and third] class, the
19 precepts to make triennial assessments shall be issued to the
20 appointed assessors by the board [for the assessment and
21 revision of taxes,] and return thereof made at such times as the
22 board shall determine in accordance with existing law relating
23 to the board for the assessment and revision of taxes in said
24 counties[;].
25 [(d) In counties of the fourth class, the county
26 commissioners shall issue the precepts to make triennial
27 assessments to the elected assessors of their respective
28 townships, towns, boroughs and wards on or before the first day
29 of June, and the assessors are hereby required to complete the
30 said assessment and make their return not later than the first
19970H1207B1361 - 10 -
1 day of September, one thousand nine hundred and thirty-three,
2 and triennially thereafter;
3 (e) In counties of the fifth, sixth, seventh and eighth
4 classes, the county commissioners shall issue the precepts to
5 make triennial assessments to the assessors of the respective
6 townships of the second class, towns, boroughs and wards on or
7 before the second Monday of September, and, to assessors in
8 townships of the first class, on or before the first day of
9 July, and the assessors are hereby required to complete the said
10 assessment and make their return not later than the thirty-first
11 day of December, one thousand nine hundred and thirty-three, and
12 triennially thereafter: Provided, That the county commissioners
13 of said counties may, at the time of issuing their precepts,
14 direct the return thereof to be made at any time before the
15 thirty-first day of December: Provided further, That where
16 assessors in townships of the first class shall have been
17 continuously engaged in the actual performance of their duties
18 after the delivery of the precepts to them, except where
19 prevented by sickness or stress of weather, and are not able to
20 complete the triennial assessment and make return thereof on or
21 before the thirty-first day of December, it shall be lawful for
22 the said assessors to continue the performance of their duties
23 and to make return of their assessment to the county
24 commissioners after said date, but in no case shall any such
25 return be made later than the fifteenth day of February of the
26 year following the delivery of the precepts to the assessors.]
27 Section 9. Section 402 of the act, amended December 13, 1982
28 (P.L.1160, No.268), is amended to read:
29 Section 402. Valuation of Property.--(a) It shall be the
30 duty of [the several elected and appointed assessors, and, in
19970H1207B1361 - 11 -
1 townships of the first class, of the assessors, assistant
2 township] assessors [and assistant triennial assessors,] to rate
3 and value all objects of taxation, whether for county, city,
4 township, town, school, institution district, poor or borough
5 purposes, according to the actual value thereof, and at such
6 rates and prices for which the same would separately bona fide
7 sell. In arriving at actual value the county may utilize either
8 the current market value or it may adopt a base year market
9 value. In arriving at such value the price at which any property
10 may actually have been sold either in the base year or in the
11 current taxable year, shall be considered but shall not be
12 controlling. Instead such selling price, estimated or actual,
13 shall be subject to revision by increase or decrease to
14 accomplish equalization with other similar property within the
15 taxing district. In arriving at the actual value, all three
16 methods, namely, cost (reproduction or replacement, as
17 applicable, less depreciation and all forms of obsolescence),
18 comparable sales and income approaches, must be considered in
19 conjunction with one another. Except in counties of the first
20 class, no political subdivision shall levy real estate taxes on
21 a county-wide revised assessment of real property until it has
22 been completed for the entire county.
23 (a.1) The board of county commissioners shall establish and
24 determine, after proper notice has been given, an established
25 predetermined ratio of assessed value to actual value which [may
26 not exceed] shall be one hundred per centum (100%) of actual
27 value. The [commissioners, acting as a] board [of revision of
28 taxes, or board for the assessment and revision of taxes] shall
29 apply the established predetermined ratio to the actual value of
30 all real property to formulate the assessment roll.
19970H1207B1361 - 12 -
1 (a.2) The fair market value upon which the assessed value on
2 real property is based may be redetermined when (i) a parcel of
3 the land is divided and conveyed in smaller parcels or when
4 parcels of land are combined and conveyed in a larger parcel,
5 (ii) the economy of the county or portion of the county has
6 depreciated or appreciated to such an extent that real estate
7 values in that area are affected, (iii) correction of
8 mathematical and clerical errors, or (iv) improvements are made
9 to the real property or existing improvements to the real
10 property are removed or destroyed. Painting an existing building
11 or performing normal, regular repairs to the building may not be
12 deemed cause for a change in valuation.
13 (b) Except as to counties of the first and second class,
14 after any county makes a county-wide revision of assessment of
15 real property at values based upon an established predetermined
16 ratio as required by law or after [any county] it changes its
17 established predetermined ratio, each political subdivision,
18 which hereafter for the first time levies its real estate taxes
19 on that revised assessment or valuation, shall, for the first
20 year, reduce its tax rate, if necessary, for the purpose of
21 having the total amount of taxes levied for that year against
22 the real properties contained in the duplicate for the preceding
23 year, equal, in the case of any taxing district, not more than
24 ten per centum (10%) greater than the total amount it levied on
25 such properties the preceding year, notwithstanding the
26 increased valuations of such properties under the revised
27 assessment. For the purpose of determining the total amount of
28 taxes to be levied for said first year, the amount to be levied
29 on newly constructed buildings or structures or on increased
30 valuations based on new improvements made to existing houses
19970H1207B1361 - 13 -
1 need not be considered. The tax rate shall be fixed for that
2 year at a figure which will accomplish this purpose. With the
3 approval of the court of common pleas, upon good cause shown,
4 any such political subdivision may increase the tax rate herein
5 prescribed, notwithstanding the provisions of this subsection.
6 (c) The board of county commissioners may not engage in the
7 practice of spot reassessment. If the board of county
8 commissioners engages in the practice of spot reassessment, the
9 property owner may appeal the assessment under Article V. Upon a
10 finding by the board of revision or by the court that the
11 property owner has been subjected to spot reassessment, the
12 property owner shall be entitled to a refund of taxes paid
13 pursuant to the spot reassessment and of interest on those taxes
14 in accordance with section 806.1 of the act of April 9, 1929
15 (P.L.343, No.176), known as "The Fiscal Code."
16 (d) The office issuing building permits in every political
17 subdivision of each county shall keep a daily record, separate
18 and apart from all other records, of every building permit
19 issued, which shall set forth the following information: the
20 date of issuance, the names and addresses of the persons owning
21 and a description sufficient to identify the property for which
22 the permit was issued, the nature of the improvements and the
23 amount in dollars in which issued. On or before the first Monday
24 of each month, such office shall file the daily record in the
25 office of the board of the county in which it is located,
26 together with a certificate of the head of such office that its
27 contents are correct. Such political subdivision office may
28 charge and collect from each person to whom a building permit is
29 issued a sum of not more than one dollar ($1.00) which shall be
30 in full compensation for its services under the provisions of
19970H1207B1361 - 14 -
1 this act.
2 (e) Whenever any person makes improvements other than
3 painting of or normal regular repairs to a building aggregating
4 one thousand dollars ($1000) or less in value annually to any
5 real property in any political subdivision in the county and he
6 is not required to obtain a building permit therefor by any
7 political subdivision within thirty days of commencing the
8 improvements, he shall furnish the following information to the
9 board: the name and address of the person owning and a
10 description sufficient to identify the property involved, the
11 nature of the improvements made or to be made and the amount in
12 dollars of the value of the improvements. Any person who
13 wilfully fails to comply with the provisions of this subsection,
14 or who in furnishing such information wilfully falsifies the
15 same, shall, upon conviction thereof in a summary proceeding, be
16 sentenced to pay a fine of not more than fifty dollars ($50.00).
17 (f) At least once every three months, the board shall
18 forward copies of the improvement records kept under subsection
19 (d) or (e) to the assessors of the political subdivision in
20 which such improvements are made or contemplated. The assessors
21 shall visit the site of the improvements and secure any
22 information the board requests, which may include the
23 description and measurements, type of construction, degree of
24 completion, cost and probable value of the improvements.
25 Section 10. Section 402.1 of the act, added September 23,
26 1961 (P.L.1601, No.677), is amended to read:
27 Section 402.1. Valuation of Mobilehomes or House Trailers.--
28 [It shall be the duty of the several elected and appointed
29 assessors of the political subdivisions to] Assessors shall
30 assess, rate and value all mobilehomes and house trailers
19970H1207B1361 - 15 -
1 [within their subdivisions] according to the actual value
2 thereof and prices for which the same would separately bona fide
3 sell. The land upon which such mobilehome or house trailer is
4 located at the time of assessment shall be valued separately,
5 and shall not include the value of the house trailer or
6 mobilehome located thereon.
7 Section 11. The act is amended by adding sections to read:
8 Section 402.2. Quality Assessment Targets.--Counties shall
9 be required to meet the following quality assessment targets:
10 (1) Effective immediately, any county with a coefficient of
11 dispersion of fifty per centum (50%) or more for two consecutive
12 years shall be required to conduct and implement a county-wide
13 revaluation of property within three years.
14 (2) Effective the first day of January of the third year
15 after the effective date of this section, any county with a
16 coefficient of dispersion of forty per centum (40%) or more for
17 two consecutive years shall be required to conduct and implement
18 a county-wide revaluation of property within three years.
19 (3) Effective the first day of January of the sixth year
20 after the effective date of this section, any county with a
21 coefficient of dispersion of thirty per centum (30%) or more for
22 two consecutive years shall be required to conduct and implement
23 a county-wide revaluation of property within three years.
24 (4) Effective the first day of January of the ninth year
25 after the effective date of this act, any county with a
26 coefficient of dispersion of twenty-five per centum (25%) or
27 more for two consecutive years shall be required to conduct and
28 implement a county-wide revaluation of property within three
29 years.
30 Section 402.3. Annual Reassessment.--A county shall adopt a
19970H1207B1361 - 16 -
1 methodology by which all properties within a county that has
2 conducted a revaluation under section 402.2 or otherwise are
3 reassessed annually.
4 Section 12. Section 403 of the act is amended to read:
5 Section 403. List of Taxables.--[The elected and appointed
6 assessors of the several counties] Assessors shall, in each
7 year, make a return to the county commissioners, or board [of
8 revision of taxes, or board for the assessment and revision of
9 taxes,] of all the taxable inhabitants within their respective
10 wards, boroughs, towns, townships and districts, which return
11 shall state the names and surnames and the address of each of
12 such taxable inhabitants, stating the occupation and the street
13 and number of the house in which such inhabitant resides. In all
14 cases where such taxable inhabitant resides in a house not
15 having a street and number address, the name of the owner of the
16 house and his or her address, as definitely as possible, shall
17 be given. The provisions of this section shall not apply to any
18 county of the first class except where, under the provisions of
19 existing law, a tax upon occupations may be levied by any city
20 within such county which makes its tax levies on the basis of
21 the assessments provided for by this act, and where such city
22 has authorized such levy.
23 Section 13. Section 404 of the act, amended June 16, 1972
24 (P.L.418, No.121), is amended to read:
25 Section 404. Assessment of Persons in Counties That do Not
26 Levy Occupation Taxes.--It shall be the duty of the assessors,
27 for taxation purposes in counties of the second[, second A and
28 third class, and in counties electing not to levy a tax on
29 trades, occupations, professions and persons who follow no
30 occupation or calling] and second A class, to prepare a list of
19970H1207B1361 - 17 -
1 all residents and inhabitants in such counties over the age of
2 eighteen years, and return the same to the proper county
3 authorities with other taxable property as provided by law. The
4 assessor shall also state the occupation of each such resident
5 and inhabitant or that a person does not follow an occupation or
6 calling, as the case may be, for the assessment of any township
7 or borough tax on occupations, as provided by law. The county
8 commissioners, or boards [for the assessment and revision of
9 taxes], as the case may be, shall continue to fix valuations for
10 trades, occupations, professions and persons who follow no
11 occupation or calling, as provided by law, for the use of
12 boroughs and townships, and nothing contained in this act shall
13 be construed to repeal the power of townships and boroughs to
14 levy taxes on trades, occupations, professions, and on persons
15 who follow no occupation or calling as provided by law.
16 Section 14. Sections 405 and 406 of the act are amended to
17 read:
18 Section 405. Return of Exempt Property.--It shall be the
19 duty of [the several elected and appointed] assessors in this
20 Commonwealth to make return of all property, now or which
21 hereafter may be [especially] explicitly exempt by act of
22 Assembly from taxes, in a separate list to the commissioners, or
23 the board [of revision of taxes, or board for the assessment and
24 revision of taxes], as the case may be, of the proper county,
25 for which service the said assessors shall receive the same
26 compensation as is allowed for like services in other cases.
27 Section 406. Real Estate Omitted from Triennial
28 Assessment.--Whenever any taxable real estate shall be omitted
29 to be assessed at the triennial assessment, the [elected or
30 appointed] assessor, on notice thereof, shall forthwith assess
19970H1207B1361 - 18 -
1 and return the same to the proper office, which assessment shall
2 be subject to appeal, and shall continue until the next
3 triennial assessment, and its proper proportion of all taxes to
4 which such real estate is liable, levied after such assessment,
5 shall be laid thereon.
6 Section 15. Section 407 of the act, amended September 23,
7 1961 (P.L.1601, No.677), December 14, 1967 (P.L.846, No.369) and
8 July 8, 1969 (P.L.130, No.54), is amended to read:
9 Section 407. (a) Recorder of Deeds in Certain Counties to
10 Furnish Record of Conveyances; Compensation.--It shall be the
11 duty of the recorder of deeds in each county of the second A[,
12 third, fourth, fifth, sixth, seventh and eighth classes] class
13 to keep a daily record, separate and apart from all other
14 records, of every deed or conveyance of land in said county
15 entered in his office for recording which record shall set forth
16 the following information to wit: The date of the deed or
17 conveyance, the names of the grantor and grantee, the
18 consideration mentioned in the deed, the location of the
19 property as to city, borough, ward, town or township, the
20 acreage of the land conveyed, if mentioned, and if the land
21 conveyed be a lot or lots on a recorded plan, the number or
22 numbers by which the same may be designated on the plan, if
23 mentioned in the deed; and it shall be the further duty of the
24 recorder, on the first Monday of each month, to file the
25 aforesaid daily record in the commissioner's office, or office
26 of the board [for the assessment and revision of taxes,] of the
27 proper county, together with his certificate, appended thereto,
28 that such record is correct; and the recorder of deeds shall
29 charge, and collect from the person presenting a deed of
30 conveyance for record, the sum of fifteen (15) cents, when it
19970H1207B1361 - 19 -
1 contains but one description of land, and ten (10) cents for
2 each additional description therein described, which sum shall
3 be in full compensation for his services under this act.
4 (b) Statement of Conveyances to Be Furnished Assessors.--It
5 shall be the duty of the county commissioners, or board [for the
6 assessment and revision of taxes,] of such counties, upon
7 receipt of such daily report from the office of the recorder of
8 deeds, to keep the same on file in their office; and, prior to
9 the making of the annual and of the triennial assessment, to
10 deliver to the [elected or appointed] assessor [or assessors of
11 each city, borough, ward, town, township or district], before he
12 shall enter upon the discharge of his duty as assessor of the
13 real estate in his district, a statement or statements of all
14 such deeds and conveyances of all such real estate within said
15 district, together with all the information regarding the same
16 as set forth in this section, to be used by such assessor [or
17 assessors] in making the assessment in the name of the owners of
18 the real estate and in ascertaining the value of such real
19 estate.
20 All mobilehome court operators which shall mean every person
21 who leases land to two or more persons for the purpose of
22 allowing such persons to locate thereon a mobilehome or house
23 trailer which is subject to real property taxation shall
24 maintain a record of all such leases which shall be opened for
25 inspection at all reasonable times by the tax assessor [of the
26 political subdivision]. As part of such record, the court
27 operator shall note the arrival of each mobilehome or house
28 trailer, the make or manufacturer thereof, the serial number,
29 the number of occupants, their names and ages, and their last
30 prior residence address. Each month the mobilehome court
19970H1207B1361 - 20 -
1 operator shall send a record to the [tax assessor of the
2 political subdivision] assessment office of the arrivals and
3 departures during the prior month of mobilehomes or house
4 trailers on his land.
5 (c) Land to Be Assessed in Name of Owner at Time of
6 Assessment.--It shall be the duty of [such assessor or assessors
7 in such counties] an assessor, in making the triennial
8 assessment and the intermediate annual assessments, to ascertain
9 the owner or owners of each tract, piece, parcel or lot of
10 ground assessed, at the time of such assessment, and to assess
11 the same in the name of the then owner or owners, as thus
12 appears in such statement, unless to his personal knowledge
13 there has been thereafter a change in the ownership so that such
14 tract, piece, parcel or lot of real estate shall be assessed in
15 the name of the then owner or owners, except that all
16 mobilehomes or house trailers shall be assessed in the name of
17 the then owner or owners of such mobilehome or house trailer,
18 who shall be the person or persons named in the title of such
19 mobilehome or house trailer irrespective of whether the title is
20 issued by this State or another state.
21 (d) Notification of Mobilehome or House Trailer Owner.--Each
22 person in whose name a mobilehome or house trailer is assessed,
23 rated or valued as provided in this act, shall be notified in
24 writing by the assessor that it shall be unlawful for any person
25 to remove the mobilehome or house trailer from the taxing
26 district without first having obtained removal permits from the
27 local tax collector.
28 (e) Removal Permits.--The local tax collector shall issue
29 removal permits upon application therefor whenever a fee of two
30 dollars ($2) and all taxes levied and assessed on the mobilehome
19970H1207B1361 - 21 -
1 or house trailer to be moved are paid.
2 (f) Penalty.--Any person who moves a mobilehome or house
3 trailer from the territorial limits of the taxing district
4 without first having obtained a removal permit issued under this
5 act shall, upon summary conviction thereof, be sentenced to pay
6 a fine of one hundred dollars ($100) and costs of prosecution or
7 undergo imprisonment for not more than thirty days, or both.
8 (g) Mobilehome Titles of Ownership; Records.--Upon the
9 written request of an assessor, the Department of Transportation
10 shall provide pertinent information concerning the transfer of
11 title of a mobilehome or house trailer and the sales tax paid
12 pursuant to the conveyance.
13 Section 16. Section 408 of the act is repealed.
14 Section 17. Section 409 of the act is amended to read:
15 Section 409. Persons Acquiring Unseated Lands to Furnish
16 Statement to County Commissioners.--It shall be the duty of
17 every person hereafter becoming a holder of unseated lands, by
18 gift, grant or other conveyance, to furnish to the county
19 commissioners, or board [for the assessment and revision of
20 taxes], as the case may be, a statement signed by such holder,
21 or his, her, or their agent, containing a description of each
22 tract so acquired, the name of the person or persons to whom the
23 original title from the Commonwealth passed, and the nature,
24 number and date of such original title, together with the date
25 of the conveyance to such holder, and the name of the grantor,
26 within one year from and after such conveyance, and on failure
27 of any holder of unseated lands to comply with the injunctions
28 of this act, it shall be the duty of the county commissioners to
29 assess on every tract of land, respecting which such default
30 shall be made when discovered, four times the amount of the tax
19970H1207B1361 - 22 -
1 to which such tract or tracts of land would have been otherwise
2 liable, and to enforce the collection thereof, in the same
3 manner that taxes due on unseated lands are or may be assessed
4 and collected: Provided, That nothing in this section shall be
5 construed as giving greater validity to unexecuted land warrants
6 than they are now entitled to, nor to the detriment of persons
7 under legal disabilities, provided such person or persons comply
8 with the foregoing requisitions within the time or times
9 limited, respectively, after such disability shall be removed.
10 Section 18. Section 411 of the act, amended June 13, 1939
11 (P.L.343, No.200), is amended to read:
12 Section 411. Assessment of Seated Lands Divided by County
13 Lines.--The [elected and appointed] assessors of the several
14 counties shall, on seated lands, make the assessment in the
15 county in which the mansion house is situated, when county lines
16 divide a tract of land. Whenever the dividing line between two
17 counties shall pass through the mansion house of any tract of
18 land, the owner of the land so divided may choose as the situs
19 of assessment either of the counties, by a written notice of his
20 election to the commissioners of both counties. The [elected or
21 appointed] assessors of the county so chosen shall assess
22 therein all the tract of land. In the event that the owner shall
23 refuse or fail to so choose, then the county in which the larger
24 portion of the mansion house is situated shall have the right of
25 assessment.
26 Section 19. Sections 413, 414 and 415 of the act are amended
27 to read:
28 Section 413. Assessment Where Township Line Passes Through
29 Mansion House.--Whenever the dividing line between any township
30 and city or borough, or between any two townships, as now or may
19970H1207B1361 - 23 -
1 be hereafter located, shall pass through the mansion house of
2 any tract of land, the owner of the land so divided may choose,
3 as the place of residence of its occupants, either of the
4 townships or the borough, by a written notice of his election to
5 the commissioners of the county. A choice once so made shall be
6 binding on the owner and occupiers of such mansion house and on
7 future owners thereof. In case of the neglect or refusal of the
8 owner of such land to make an election as aforesaid, the persons
9 occupying said mansion house shall be regarded as residing
10 wholly within the township, and the [elected or appointed]
11 assessors [of such township] shall, in such case, or when he
12 elects to reside in the township, assess therein such persons,
13 and all the tract of land on which such mansion house is
14 erected.
15 Section 414. Assessment of Coal Underlying Lands Divided by
16 County, Township or Borough Lines.--[The elected or appointed
17 assessors of the wards, townships and boroughs of the several
18 counties] Assessors shall, where seated lands, underlaid with
19 coal, are divided by county, city, township or borough lines,
20 the ownership of which coal has been severed from the ownership
21 of the overlying strata or surface, assess each division of said
22 coal in the county, city, township or borough in which it
23 actually lies.
24 Section 415. Separate Assessment of Coal and Surface.--All
25 [elected and appointed] assessors shall hereafter assess coal
26 and surface separately in cases where the life tenant of land
27 has not the right to operate the coal underlying said surface.
28 Section 20. The act is amended by adding sections to read:
29 Section 417.1. Notice for Information by Assessors.--The
30 chief assessor, for assessment purposes, shall give to an owner
19970H1207B1361 - 24 -
1 of real property only one notice by United States Postal Service
2 first-class certified mail, return receipt requested, postage
3 prepaid. The notice shall require an owner of real property to
4 file a property statement. The statement may include records and
5 information pertaining to sale of ownership interests,
6 partnership interests, stock transactions and income and expense
7 of rental income-producing property. The owner of property shall
8 submit a property statement within forty-five days of the notice
9 of the chief assessor. The notice shall include a statement that
10 compliance with the notice is mandatory by law.
11 The term "rental income-producing property," as used in this
12 section, includes, but is not limited to, residential rental
13 realty, apartments, rooming houses, commercial rental realty,
14 leased industrial realty, leased land, garages, hotels, motels,
15 inns, bed and breakfast accommodations and similar rental real
16 estate.
17 Section 417.2. Failure to File a Property Statement After
18 Notice.--(a) If an owner fails to respond to the notice of the
19 chief assessor within forty-five days of the notice, the chief
20 assessor shall value the property at the amount the chief
21 assessor reasonably determines, from any information in his
22 possession or available to him, to be the full and fair value.
23 (b) If an owner has good cause for failing to respond to the
24 notice within the required period of time, the chief assessor
25 may extend the period of time for an additional forty-five day
26 period. No further extension shall be permitted.
27 (c) If an owner disputes a valuation made by the chief
28 assessor, the owner may appeal in accordance with the provisions
29 of this article. For the appeal to be valid, a completed
30 property statement shall be filed with the appeal.
19970H1207B1361 - 25 -
1 Section 417.3. Confidentiality.--Information gained by the
2 chief assessor shall be confidential, except for official
3 purposes, and a person or agent divulging information shall be
4 guilty of a misdemeanor, and upon conviction thereof, be subject
5 to imprisonment for not more than three years, and fined a sum
6 of not more than five hundred dollars ($500), or both.
7 Section 21. Sections 418 and 419 of the act are amended to
8 read:
9 Section 418. Returns of Timber Lands.--It shall be the duty
10 of [the several elected and appointed] assessors, in their
11 return of real estate to the commissioners of the proper county
12 at each triennial assessment, to make returns of all the timber
13 land in their proper district by specifying in separate columns
14 how many acres each tract contains of cleared land, and how many
15 in timber.
16 Section 419. Assessment of Auxiliary Forest Reserves.--All
17 surface land which has, since the fifth day of June, one
18 thousand nine hundred and thirteen, been classified and set
19 apart as auxiliary forest reserves, in the manner provided by
20 law, or which may hereafter be so classified, shall, so long as
21 the same remains so classified, be rated in value, for the
22 purpose of taxation, not in excess of one dollar ($1.00) per
23 acre, and shall continue to be so rated so long as the said land
24 remains within the class designated as auxiliary forest
25 reserves: Provided, however, That if the said surface land be
26 underlaid with coal, iron ore, oil, gas, or other valuable
27 minerals, said minerals may be separately assessed. The [elected
28 and appointed] assessors [in the several boroughs, townships and
29 districts in which such lands are situate] shall assess such
30 lands in the manner now or hereafter provided for the assessment
19970H1207B1361 - 26 -
1 of real estate for purposes of taxation, as if they had not been
2 set apart as auxiliary forest reserves, and shall make their
3 return to the county commissioners in like manner as is now or
4 hereafter may be provided by law, subject to exception, appeal,
5 and final adjustment.
6 Upon receipt of assessment returns from the various
7 assessors, the county commissioners, or board [for the
8 assessment and revision of taxes], shall reduce, in their
9 records, to a sum not in excess of one dollar ($1.00) per acre,
10 the assessment on all those lands which shall have been placed
11 in the class known as auxiliary forest reserves, in accordance
12 with certificates filed with them by the Department of Forests
13 and Waters or the Department of Environmental Resources, and the
14 original assessment returns made by said assessors shall be
15 preserved.
16 Section 22. Sections 422 and 431 of the act are repealed.
17 Section 23. The act is amended by adding a section to read:
18 Section 431.1. Issuing of Precepts and Return of Assessments
19 in Inter-Triennial Years.--In counties of the second class, the
20 precepts to make inter-triennial assessments shall be issued and
21 returned in accordance with the provisions of section 401(b).
22 Section 24. Section 432 of the act, amended June 16, 1972
23 (P.L.418, No.121), is amended to read:
24 Section 432. Inter-Triennial Assessments.--In each of the
25 two years succeeding the triennial assessment, except in
26 counties of the first class, and except as in counties of the
27 second [and third classes] class otherwise provided, the
28 commissioners, or board [for the assessment and revision of
29 taxes], as the case may be, of the respective county shall send
30 a transcript of such triennial assessment to the [elected or
19970H1207B1361 - 27 -
1 appointed] assessors [of every ward, borough, town, township and
2 district therein], together with their precepts, requiring them
3 to take an account of all personal property taxable by law,
4 together with a just valuation of same, and all persons, and
5 also a valuation of all offices and posts of profit,
6 professions, trades and occupations taxable by law, enjoining
7 such assessors to make a just return to them and to note in such
8 return such alterations in his ward, borough, town, township or
9 district, as may have been occasioned by the transfer or
10 division of real estate, or by the destruction of buildings, or
11 by the mining out of coal, ore, or other minerals assessed under
12 the triennial assessment, and also noting all persons who have
13 arrived at the age of eighteen years since the last triennial
14 assessment, and all others who have since that time come to
15 inhabit in [such ward, borough, town, township or district] the
16 county, together with the taxable property such persons may
17 possess, and the valuation thereof, agreeably to the provisions
18 of this act; and to reassess all real estate which may have been
19 improved by the erection of buildings or other improvements
20 subsequent to the last preceding triennial assessments, subject
21 to appeals as now provided by law.
22 Section 25. Sections 441, 451, 452 and 453 of the act are
23 amended to read:
24 Section 441. The county commissioners, or the board [for the
25 assessment and revision of taxes], as the case may be, may, in
26 their discretion, issue their precepts to the [elected or
27 appointed] assessors [of the respective wards, districts,
28 boroughs, towns and townships], on or before the first day in
29 March of each year, for the assessment of such persons as may
30 remove into the [respective township, ward, borough, town or
19970H1207B1361 - 28 -
1 district] county since the last assessment, and for the
2 reassessment of such property as may have been transferred since
3 the last assessment, and for the assessment of those who may
4 have been omitted from the last assessment. And it shall be the
5 duty of such assessors to make such assessment, and return the
6 same before the twenty-fifth of May. For such service the said
7 assessors shall receive, out of the county funds, such
8 compensation as may be fixed by the county commissioners, not,
9 however, exceeding the per diem compensation fixed by this act.
10 Section 451. Penalty on Assessors for Failure to Assess and
11 for Making Incorrect Assessments.--If any [elected or appointed]
12 assessor[, or, in townships of the first class, any assessor,
13 assistant township assessor or assistant triennial assessor,]
14 knowingly and intentionally omits, neglects or refuses to assess
15 and return any property, person, or thing made taxable by law,
16 or knowingly and intentionally assesses, rates or values the
17 same at more or less than he knows and believes the just cash
18 value or rate thereof, or neglects or refuses to assess any tax
19 required by law, he shall be guilty of a misdemeanor in office,
20 and, on conviction thereof, be subject to imprisonment not less
21 than three nor more than twelve months, and fined in a sum not
22 less than one hundred nor more than two hundred dollars.
23 Section 452. Penalty on Assessor for Failure to Perform
24 Duty.--If any [elected or appointed assessor, or, in townships
25 of the first class, any assessor, assistant township assessor or
26 assistant triennial] assessor, who shall have taken upon himself
27 the duties of such office, neglects or refuses to comply with
28 any order or warrant issued to him in conformity with law, or
29 does not perform the duties enjoined upon him by law, he shall
30 forfeit any sum not exceeding forty dollars, to be recovered by
19970H1207B1361 - 29 -
1 the county as debts of a like amount are recoverable.
2 Section 453. Penalty on County Commissioners for Failure to
3 Perform Duty.--It shall be a misdemeanor in office for the
4 county commissioners, or members of the board [of revision of
5 taxes, or board for the assessment and revision of taxes], of
6 any county to neglect or refuse to perform the duties required
7 of them by law in the assessment of any tax which has been or
8 shall be imposed by the laws of this Commonwealth, and, on
9 conviction of said offense, he or they shall be punished by a
10 fine of not less than fifty nor more than two hundred dollars.
11 Section 26. Section 501 of the act is repealed.
12 Section 27. Sections 502, 503 and 504 of the act are amended
13 to read:
14 Section 502. Publication of Statement Showing Aggregate
15 Assessments, Et Cetera.--The [county commissioners, acting as a
16 board of revision, or the board for the assessment and revision
17 of taxes, as the case may be, of the several counties] board
18 shall, as soon as the [elected or appointed] assessors [of the
19 several wards, districts, boroughs, towns and townships in their
20 respective counties shall] have made their returns, make out and
21 publish in not less than two newspapers for two weeks, or, if
22 there be no newspaper published in the county, by handbills
23 posted up in each ward, district, borough, town or township, at
24 the place of holding township, town, borough, ward or district
25 elections, a statement in such form as will show the aggregate
26 value and assessments made by [each assessor] the assessors in
27 the county, upon property taxable by law for county purposes,
28 upon personal property, upon all salaries and emoluments of
29 office, and all persons, trades, occupations and professions,
30 and as will also show the whole amount of taxes assessed on each
19970H1207B1361 - 30 -
1 ward, district, borough, town and township in the county, and,
2 at the time and in the manner herein provided for publishing
3 said statements, [the county commissioners, acting as a board of
4 revision, or] the board [for the assessment and revision of
5 taxes, as the case may be,] shall also give public notice of a
6 day not later than thirty days from the time of publishing, by
7 them appointed, for finally determining whether any of the
8 valuations of the assessors have been made below a just rate,
9 according to the meaning and intention of this act: Provided,
10 That any neglect or refusal of the county commissioners, or the
11 board [for the assessment and revision of taxes], to make and
12 publish the statement required by this section shall not
13 invalidate or hinder the collection of any tax imposed by any
14 law of this Commonwealth.
15 Section 503. Revision at Time of Appeals.--The [county
16 commissioners, acting as a board of revision, or board for the
17 assessment and revision of taxes, as the case may be, are] board
18 is hereby authorized to do and perform the duties of said board
19 [of revision] upon the same day, and at the same time and
20 place[,] as that fixed for the hearing of appeals [for the
21 several townships, towns, boroughs and wards in their respective
22 counties].
23 Section 504. Right of Taxables to Examine Returns.--From the
24 time of publishing the returns of the [elected or appointed]
25 assessors until the day appointed for finally determining
26 whether any valuation of the assessors have been made too low,
27 any taxable inhabitant of the county shall have the right to
28 examine the return in the commissioners' office, or board [for
29 the assessment and revision of taxes], as the case may be.
30 Section 28. Section 505 of the act, amended December 13,
19970H1207B1361 - 31 -
1 1982 (P.L.1160, No.268), is amended to read:
2 Section 505. Making Revisions.--(a) The [county
3 commissioners, acting as the board of revision, or board of
4 revision of taxes, or board for the assessment and revision of
5 taxes, as the case may be, in each county,] board shall, on
6 receiving the returns of the [elected or appointed] assessors,
7 proceed to examine and inquire whether the same have been made
8 in conformity with the laws of this Commonwealth, and whether
9 all property to be valued for taxation for county purposes has
10 been valued at actual value. They shall receive and consider the
11 written communication of any taxable inhabitant of the county
12 relative to any property which such taxable inhabitant shall
13 believe to have been valued too low, and, on the day appointed
14 for determining whether any property has been valued too low or
15 too high, they shall proceed to raise or lower the price or
16 valuation of any property which they shall believe to have been
17 valued too low or too high, and if they cannot on the day
18 appointed revise, raise and equalize the valuation of all
19 property, they may adjourn from day to day until the whole of
20 such valuation shall have been revised, raised or equalized.
21 (b) The board is authorized to make additions and revisions
22 to the assessment roll of persons and property subject to local
23 taxation at any time in the year, so long as the notice
24 provisions are complied with. All additions and revisions shall
25 be a supplement to the assessment roll for levy and collection
26 of taxes for the tax year for which the assessment roll was
27 originally prepared, in addition to being added to the
28 assessment roll for the following calendar or fiscal tax years.
29 Section 29. Section 505.1 of the act, added December 17,
30 1986 (P.L.1680, No.194), is amended to read:
19970H1207B1361 - 32 -
1 Section 505.1. Errors in Assessments and Refunds.--Whenever
2 through mathematical or clerical error an assessment is made
3 more than it should have been, and taxes are paid on such
4 incorrect assessment, the [county commissioners, acting as a]
5 board [of revision of taxes, or the board for the assessment and
6 revision of taxes], upon discovery of such error and correction
7 of the assessment shall so inform the appropriate taxing
8 district or districts, which shall make a refund to the taxpayer
9 or taxpayers for the period of the error or six years, whichever
10 is less, from the date of application for refund or discovery of
11 such error by the board. Reassessment, with or without
12 application by the owner, as a decision of judgment based on the
13 method of assessment by the board, shall not constitute an error
14 under this section.
15 Section 30. Section 506 of the act is repealed.
16 Section 31. Section 507 of the act is amended to read:
17 Section 507. Transcript of Assessments, Statement of Rate,
18 and Day for Appeal Sent to Assessors.--When the revisions of the
19 triennial assessments have been completed, the [commissioners,
20 acting as a board of revision, or the board for the assessment
21 and revision of taxes, as the case may be, of the respective
22 counties] board shall cause accurate transcripts of the
23 assessments to be made out by their clerk, and shall transmit
24 the same to the [respective elected or appointed] assessors on
25 or before the second Monday of April following, together with a
26 statement of the rate per cent of the tax and the day of appeal
27 fixed by them.
28 Section 32. Section 508 of the act, amended December 13,
29 1982 (P.L.1160, No.268), is amended to read:
30 Section 508. Notice of Assessment, Rate, and Appeal.--It
19970H1207B1361 - 33 -
1 shall be the duty of the [several elected or appointed]
2 assessors on receiving such transcript of the triennial
3 assessment from the [county commissioners, acting as a board of
4 revision, or the board for the assessment and revision of taxes,
5 as the case may be,] board to give written or printed notice, at
6 least five days before the day of appeal, to every taxable
7 inhabitant within the [respective ward, borough, town, township
8 or district] county, the amount of the present assessment,
9 valuation and ratio, the amount or sum of which he stands rated,
10 and the rate per cent of the tax, and of the time and place of
11 such appeal. In every case where the [county commissioners,
12 acting as a board of revision, or the board for the assessment
13 and revision of taxes, as the case may be,] board shall change
14 the valuation of any property or the established predetermined
15 ratio, a statement of the present assessment, valuation and
16 ratio and a notice of such changed assessment, valuation and
17 ratio shall also be given to the owner or owners.
18 Section 33. Sections 509 and 510 of the act are amended to
19 read:
20 Section 509. Publication of Notice of Appeal.--It shall also
21 be the duty of the [commissioners, acting as a] board [of
22 revision, or the board for the assessment and revision of taxes,
23 as the case may be,] of the respective counties, to give notice,
24 by advertisement in one or more newspapers printed in or nearest
25 to the seat of justice of the proper county, at least three
26 weeks before the day of appeal, of the time and place fixed for
27 such appeal from triennial assessments.
28 Section 510. Notice of Appeals in Inter-Triennial Years.--It
29 shall be the duty of the [several elected and appointed]
30 assessors in each of the two years succeeding the triennial
19970H1207B1361 - 34 -
1 assessment to give notice to the taxable inhabitants in like
2 manner as after the triennial assessment, but in the following
3 cases only; namely, in the case of real property, where
4 buildings or other improvements have been newly erected or have
5 been destroyed, and when coal, ore, or other minerals assessed
6 under the triennial assessment have been mined out, since such
7 triennial assessment; and in the case of personal property,
8 offices, professions, trades and occupations, where there has
9 been any alteration in the assessment, occasioning a different
10 valuation from the former year, and also where persons have come
11 to inhabit in the county since such triennial assessment.
12 Section 34. Section 511 of the act, amended December 13,
13 1982 (P.L.1160, No.268), December 17, 1986 (P.L.1680, No.194)
14 and April 3, 1992 (P.L.46, No.14), is amended to read:
15 Section 511. Board [of Revision] to Hear and Pass on
16 Appeals.--(a) At the time and place fixed for the appeal[,
17 whether at a triennial or inter-triennial assessment, the
18 commissioners, acting as a board of revision, or the board for
19 the assessment and revision of taxes,] the board shall attend
20 and hear all persons who may apply for redress, and grant such
21 relief as to them shall appear just and reasonable.[: Provided,
22 That the commissioners, acting as a board of revision, or the
23 board for the assessment and revision of taxes, shall not make
24 any allowance or abatement in the valuation of any real estate,
25 in any other year than that in which the triennial assessment is
26 made, excepting where buildings or other improvements have been
27 destroyed, or where coal, ore, or other minerals assessed under
28 the triennial assessment have been mined out, subsequently to
29 such triennial assessment, in which cases such allowance or
30 abatement shall be made.]
19970H1207B1361 - 35 -
1 (b) In any appeal of an assessment the [commissioners,
2 acting as a board of revision of taxes, or the board for the
3 assessment and revision of taxes,] board shall make the
4 following determinations:
5 (1) The market value as of the date such appeal was filed
6 before the [county commissioners, acting as a board of revision
7 of taxes, or the board for the assessment and revision of taxes]
8 board.
9 (2) The common level ratio published by the State Tax
10 Equalization Board on or before July 1 of the year prior to the
11 tax year being appealed to the [county commissioners, acting as
12 a board of revision of taxes, or the board for the assessment
13 and revision of taxes] board.
14 (b.1) When a county has effected a countywide revision of
15 the assessment which was used to develop the common level ratio
16 last determined by the State Tax Equalization Board, the
17 following shall apply:
18 (1) If a county changes its assessment base by applying a
19 change in the established predetermined ratio, the board shall
20 apply the percentage change between the existing established
21 predetermined ratio and [newly] the new established
22 predetermined ratio to the county's common level ratio to
23 establish the certified revised common level ratio for the year
24 in which the assessment was revised.
25 (2) If the county performs a countywide revision of
26 assessments by revaluing the properties and applying an
27 established predetermined ratio, the board shall utilize the
28 established predetermined ratio instead of the common level
29 ratio for the year in which the assessment was revised and until
30 such time as the common level ratio determined by the State Tax
19970H1207B1361 - 36 -
1 Equalization Board reflects the revaluing of properties
2 resulting from the revision of assessments.
3 (c) The [county commissioners, acting as a board of revision
4 of taxes, or the board for the assessment and revision of
5 taxes,] board after determining the market value of the
6 property, shall then apply the established predetermined ratio
7 to such value unless the common level ratio published by the
8 State Tax Equalization Board on or before July 1 of the year
9 prior to the tax year being appealed to the [county
10 commissioners, acting as a board of revision of taxes, or the
11 board for the assessment and revision of taxes] board varies by
12 more than fifteen per centum (15%) from the established
13 predetermined ratio, in which case the [commissioners, acting as
14 a board of revision of taxes, or a board for the assessment and
15 revision of taxes,] board shall apply that same common level
16 ratio to the market value of the property. As an example, in the
17 case of an established predetermined ratio (PDR) of thirty per
18 centum (30%), the following calculations would be made to
19 determine the permissible ratio variance:
20 30% (PDR) x 15% = 4.5%
21 30% (PDR) + 4.5% = 34.5%
22 30% (PDR) - 4.5% = 25.5%
23 (d) Nothing herein shall prevent any appellant from
24 appealing any base year valuation without reference to ratio.
25 (e) Persons who have suffered catastrophic losses to their
26 property shall have the right to appeal before the [county
27 commissioners, acting as a board of revision of taxes, or the]
28 board [for the assessment and revision of taxes] within the
29 remainder of the county fiscal year in which the catastrophic
30 loss occurred, or within six months of the date on which the
19970H1207B1361 - 37 -
1 catastrophic loss occurred, whichever time period is longer. The
2 duty of the [county commissioners, acting as a board of revision
3 of taxes, or the] board [for the assessment and revision of
4 taxes] shall be to reassess the value of the property in the
5 following manner: the value of the property before the
6 catastrophic loss, based on the percentage of the taxable year
7 for which the property stood at its former value, shall be added
8 to the value of the property after the catastrophic loss, based
9 on the percentage of the taxable year for which the property
10 stood at its reduced value. Any property improvements made
11 subsequent to the catastrophic loss in the same tax year shall
12 not be included in the reassessment described in this subsection
13 for that tax year. Any adjustments in assessment under this
14 subsection:
15 (1) shall be reflected by the appropriate taxing authorities
16 in the form of a credit for the succeeding tax year; or
17 (2) upon application by the property owner to the
18 appropriate taxing authorities, shall result in a refund being
19 paid to the property owner at the time of issuance of the tax
20 notice for the next succeeding tax year by the respective taxing
21 authorities.
22 A reduction in assessed value for catastrophic loss due to
23 inclusion or proposed inclusion as residential property on
24 either the National Priority List under the Federal
25 Comprehensive Environmental Response, Compensation, and
26 Liability Act of 1980 (Public Law 96-510, 94 Stat. 2767), as
27 amended, or the State Priority List under the act of October 18,
28 1988 (P.L.756, No.108), known as the "Hazardous Sites Cleanup
29 Act," shall be in effect until remediation is completed.
30 (f) As used in this section, "catastrophic loss" means any
19970H1207B1361 - 38 -
1 loss due to mine subsidence, fire, flood or other natural
2 disaster which affects the physical state of the real property
3 and which exceeds fifty per centum (50%) of the market value of
4 the real property prior to the loss. The phrase "catastrophic
5 loss" shall also mean any loss which exceeds fifty per centum
6 (50%) of the market value of the real property prior to the loss
7 incurred by residential property owners who are not deemed
8 responsible parties under the Comprehensive Environmental
9 Response, Compensation, and Liability Act of 1980 or the
10 "Hazardous Sites Cleanup Act" and whose residential property is
11 included or proposed to be included as residential property on:
12 (1) the National Priority List by the Environmental
13 Protection Agency under the Comprehensive Environmental
14 Response, Compensation, and Liability Act of 1980; or
15 (2) the State Priority List by the Department of
16 Environmental Resources under the "Hazardous Sites Cleanup Act."
17 (g) Notwithstanding any other law regarding the assessment
18 of real property due to catastrophic loss, the provision of
19 subsections (e) and (f) relating to residential property
20 affected by the Comprehensive Environmental Response,
21 Compensation, and Liability Act of 1980 or the "Hazardous Sites
22 Cleanup Act" shall apply to all counties.
23 Section 35. Sections 512 and 514 of the act are amended to
24 read:
25 Section 512. Assessors to Attend Appeals.--It shall be the
26 duty of the [several elected and appointed] assessors to attend
27 at the time and place fixed for the appeal from triennial and
28 inter-triennial assessments [for the respective ward, borough,
29 town, township or district,] to prevent impositions being
30 practiced on the [commissioners, acting as a board of revision,
19970H1207B1361 - 39 -
1 or the] board [for the assessment and revision of taxes, as the
2 case may be,] by the persons appealing.
3 Section 514. Assessments Regulated; Duplicates.--Immediately
4 after the appeals are over, the [commissioners, acting as a]
5 board [of revision, or the board for the assessment and revision
6 of taxes, as the case may be,] shall proceed to regulate the
7 assessments, according to the alterations made, and shall cause
8 [their] its clerks to make fair duplicates thereof, in such form
9 as the [commissioners or] board may direct.
10 Section 36. Section 514.1 of the act, added February 28,
11 1956 (1955 P.L.1195, No.371), is amended to read:
12 Section 514.1. Notice of Changes Given to Taxing
13 Authorities.--When the [commissioners acting as a board of
14 revision or the] board [for the assessment and revision of
15 taxes, as the case may be,] shall make any change in the amount
16 of three hundred dollars ($300) or more in the assessed value of
17 property as finally fixed in the preceding assessment roll, or
18 shall fix the valuation of property which has not theretofore
19 been separately fixed, whether such change or new valuation is
20 made before or after an appeal has been heard by the board or by
21 the court of common pleas, the board shall give notice of such
22 change or new valuation to the clerk of the city (if it has
23 accepted the provisions of this act) in which the assessed
24 property is located, to the secretary of the school district in
25 which the assessed property is located, and to the secretary of
26 the borough or township in which the assessed property is
27 located. The time limit within which the city, borough, township
28 and school district is entitled to appeal from the actions of
29 the board or from the decision of the court of common pleas
30 shall commence to run on the day such notice is mailed or
19970H1207B1361 - 40 -
1 otherwise delivered.
2 Section 37. Section 515 of the act is amended to read:
3 Section 515. Duplicates to Be Furnished School Districts of
4 Third and Fourth Classes.--In order to enable the board of
5 school directors in each district of the third class, other than
6 school districts of that class which are located wholly within
7 the boundary lines of cities of the third class, and where such
8 third-class school districts comprise the same territory as such
9 city of the third class in which the same is so located, as
10 aforesaid, and in each district of the fourth class in this
11 Commonwealth, to assess and levy the necessary school taxes
12 required by such district each year, the county commissioners,
13 or board [for the assessment and revision of taxes], in each
14 county shall, on or before the first day of April in each year,
15 at the expense of the county, furnish to each school district of
16 the third class, other than school districts of that class which
17 are located wholly within the boundary lines of cities of the
18 third class, and where such third-class school districts
19 comprise the same territory as such city of the third class in
20 which the same is so located, as aforesaid, and to each district
21 of the fourth class, therein, for its use, to be retained by it,
22 a properly certified duplicate of the last adjusted valuation of
23 all real estate, personal property, and residents or inhabitants
24 made taxable for county purposes in such school districts,
25 stating the name of each taxable, and the valuation,
26 description, and kind of property, and a list of the residents
27 or inhabitants assessed; all of which real estate, personal
28 property, and residents or inhabitants are hereby made taxable
29 for school purposes in each school district of the third and
30 fourth class.
19970H1207B1361 - 41 -
1 Section 38. Section 516 of the act, amended December 14,
2 1967 (P.L.823, No.352), is amended to read:
3 Section 516. Duplicates to Be Furnished Townships of the
4 First and Second Classes and Boroughs.--The county
5 commissioners, or the board [for the assessment and revision of
6 taxes], of the several counties shall, except in counties of the
7 second class, on or before the first day of December of each
8 year, at the expense of the county, furnish to the township
9 commissioners of each township of the first class, and to the
10 township supervisors of each township of the second class and to
11 borough councils, for their use, a properly certified duplicate
12 of the last adjusted valuation of all real estate, personal
13 property, and occupations made taxable for county purposes in
14 such townships or boroughs. Such duplicate shall state the name
15 of each taxable, with the valuation, description, and kind of
16 property and occupation of such taxable. The duplicate may be
17 corrected, amended or changed after the first day of December as
18 circumstances may require.
19 Section 39. Section 517 of the act is amended to read:
20 Section 517. Hearing Appeals Subsequent to Time Fixed.--It
21 shall be the duty of the [commissioners, acting as a] board [of
22 revision, or the board for the assessment and revision of taxes,
23 as the case may be,] to hear appeals at any subsequent time when
24 they may be in session, previous to the payment of the tax, and
25 to make such alterations as they might have done on the regular
26 day of appeal: Provided, That no such appeal shall be heard
27 unless the appellant shall have given due notice thereof to the
28 assessor [of the proper ward, borough, town, township or
29 district].
30 Section 40. Section 518.1 of the act, amended May 26, 1988
19970H1207B1361 - 42 -
1 (P.L.409, No.69), is amended to read:
2 Section 518.1. Appeal to Court from Assessments; Collection
3 Pending Appeal; Payment into Court; Refunds.--(a) Any owner of
4 real estate or taxable property in this Commonwealth, who may
5 feel aggrieved by the last or any future assessment or valuation
6 of his real estate or taxable property, may appeal from the
7 decision of the [county commissioners, acting as a] board [of
8 revision, or the board of revision of taxes, or the board for
9 the assessment and revision of taxes, or the Board of Property
10 Assessment, Appeals and Review, in counties of the second class,
11 as the case may be,] to the court and, thereupon, the court
12 shall proceed, at the earliest convenient time to be by them
13 appointed, of which notice shall be given to the [county
14 commissioners, acting as a] board [of revision, or the board of
15 revision of taxes, or the board for the assessment and revision
16 of taxes, or the Board of Property Assessment, Appeals and
17 Review, in counties of the second class, as the case may be,] to
18 hear the said appeal and the proofs in the case and to make such
19 orders and decrees touching the matter complained of as to the
20 judges of said court may seem just and equitable having due
21 regard to the valuation and assessment made of other real estate
22 in such county or city, the costs of the appeal and hearing to
23 be apportioned or paid as the court may direct: Provided,
24 however, That the appeal shall not prevent the collection of the
25 taxes complained of, but in case the same shall be reduced, then
26 the excess shall be returned to the person or persons who shall
27 have paid the same: And provided further, That the appellant may
28 pay the amount of the tax alleged to be due by reason of the
29 assessment appealed from to the tax collector, under protest in
30 writing, in which case when the tax is paid over to the taxing
19970H1207B1361 - 43 -
1 district, it shall be the duty of the tax collector to notify
2 the taxing district of such payment under protest by delivering
3 to it the protest in writing. Whereupon, the taxing district
4 with the exception of cities of the second class and school
5 districts of the first class A within such counties shall be
6 required to segregate twenty-five per centum (25%) of the amount
7 of the tax paid over, and shall deposit the same in a separate
8 account in the depository in which the funds of the taxing
9 district are deposited, and shall not be permitted to expend any
10 portion of such segregated amount, unless it shall first
11 petition the court alleging that such segregated amount is
12 unjustly withheld. Thereupon, the court shall have power to
13 order the use by the taxing district of such portion of such
14 segregated amount as shall appear to said court to be reasonably
15 free from dispute, and the remainder of the segregated amount
16 shall be held segregated by the taxing district pending the
17 final disposition of the appeal: Provided further, That upon
18 final disposition of the appeal the amount found to be due the
19 appellant as a refund, together with interest thereon, shall
20 also be a legal set off or credit against any taxes assessed
21 against appellant by the same taxing district and where a taxing
22 district alleges that it is unable to thus credit all of such
23 refund in one year, the court, upon application of either party,
24 shall determine over what period of time such refund shall be
25 made, and shall fix the amount thereof which shall be credited
26 in any year or years. This proviso shall be construed to apply
27 to all refunds that are now due, or may hereafter become due, as
28 the result of appeals from assessments that have not been
29 finally determined or adjusted at the time this act takes effect
30 regardless whether there has been a payment of any moneys into
19970H1207B1361 - 44 -
1 court or to the tax collector under written protest.
2 (b) If a taxpayer has filed an appeal from an assessment, so
3 long as the appeal is pending before the board or before a court
4 on appeal from the determination of the board, as provided by
5 statute, the appeal will also be taken as an appeal by the
6 taxpayer on the subject property for any valuation for any
7 assessment subsequent to the filing of such appeal with the
8 board and prior to the determination of the appeal by the board
9 or the court. This provision shall be applicable to all pending
10 appeals as well as future appeals.
11 (c) Appeals to courts of common pleas may be referred by
12 such courts to boards of arbitrators under 42 Pa.C.S. Ch. 73
13 Subch. C (relating to judicial arbitration) or to boards of
14 viewers under 42 Pa.C.S. Ch. 21 Subch. E (relating to boards of
15 viewers) in accordance with rules and procedures prescribed by
16 such courts.
17 Section 41. Section 518.2 of the act, amended December 17,
18 1986 (P.L.1680, No.194) and April 3, 1992 (P.L.46, No.14), is
19 amended to read:
20 Section 518.2. Appeals to Court.--(a) In any appeal of an
21 assessment the court shall make the following determinations:
22 (1) The market value as of the date such appeal was filed
23 before the [county commissioners, acting as a board of revision
24 of taxes, or the] board [for the assessment and revision of
25 taxes]. In the event subsequent years have been made a part of
26 the appeal, the court shall determine the respective market
27 value for each such year.
28 (2) The common level ratio which was applicable in the
29 original appeal to the [county commissioners, acting as a board
30 of revision of taxes, or the] board [for the assessment and
19970H1207B1361 - 45 -
1 revision of taxes]. In the event subsequent years have been made
2 a part of the appeal, the court shall determine the respective
3 common level ratio for each such year published by the State Tax
4 Equalization Board on or before July 1 of the year prior to the
5 tax year being appealed.
6 (b) The court, after determining the market value of the
7 property pursuant to subsection (a)(1), shall then apply the
8 established predetermined ratio to such value unless the
9 corresponding common level ratio determined pursuant to
10 subsection (a)(2) varies by more than fifteen per centum (15%)
11 from the established predetermined ratio, in which case the
12 court shall apply the respective common level ratio to the
13 corresponding market value of the property. As an example, in
14 the case of an established predetermined ratio (PDR) of thirty
15 per centum (30%), the following calculations would be made to
16 determine the permissible ratio variance:
17 30% (PDR) x 15% = 4.5%
18 30% (PDR) + 4.5% = 34.5%
19 30% (PDR) - 4.5% = 25.5%
20 (b.1) When a county has effected a countywide revision of
21 the assessment which was used to develop the common level ratio
22 last determined by the State Tax Equalization Board, the
23 following shall apply:
24 (1) If a county changes its assessment base by applying a
25 change in predetermined ratio, the court shall apply the
26 percentage change between the existing predetermined ratio and
27 newly established predetermined ratio to the county's common
28 level ratio to establish the certified revised common level
29 ratio for the year in which the assessment was revised.
30 (2) If the county performs a countywide revision of
19970H1207B1361 - 46 -
1 assessments by revaluing the properties and applying an
2 established predetermined ratio, the court shall utilize the
3 established predetermined ratio instead of the common level
4 ratio for the year in which the assessment was revised and until
5 such time as the common level ratio determined by the State Tax
6 Equalization Board reflects the revaluing of properties
7 resulting from the revision of assessments.
8 (c) Nothing herein shall prevent any appellant from
9 appealing any base year valuation without reference to ratio.
10 Section 42. Section 519 of the act, repealed in part June 3,
11 1971 (P.L.118, No.6), is amended to read:
12 Section 519. Appeals to Supreme or [Superior] Commonwealth
13 Courts.--Any owner of real estate or taxable property in this
14 Commonwealth, or any county, city, borough, town, township,
15 school district or other public corporation having power and
16 authority to levy taxes on the assessment of his real estate or
17 taxable property in question, may appeal from the judgment,
18 order or decree of any court of common pleas to the Commonwealth
19 Court, and from the Commonwealth Court to the Supreme Court, in
20 any matter affecting the assessment of taxes on said property:
21 Provided, That the appeal shall not prevent the collection of
22 the taxes upon the assessment fixed or allowed by such judgment,
23 order or decree of the court of common pleas, but in case the
24 same shall be reduced, then the excess shall be returned to the
25 person or persons who shall have paid the same.
26 Section 43. The act is amended by adding articles to read:
27 ARTICLE VI
28 ADMINISTRATIVE REVIEW
29 Section 601. Definitions.--For the purposes of this article:
30 "Decision" shall mean a final and formal written adjudication
19970H1207B1361 - 47 -
1 of an assessment appeal rendered by a board.
2 "Determination" shall mean the final action taken by a chief
3 assessor, a designee of the chief assessor, a board or a panel
4 of the board upon a request for an assessment revision.
5 "Governing body" shall mean county commissioners in a county
6 of the first, second, or second A class; or the legislative
7 policy-making body in a home rule county of the first, second or
8 second A class.
9 Section 602. Informal Review Process.--(a) A taxpayer or
10 taxing district disputing an assessment, change of assessment or
11 reassessment, including matters relevant to tax-exempt real
12 property, whether or not the value of the assessment shall have
13 been changed since the preceding or last assessment, shall have
14 the right to appeal such assessment, change of assessment or
15 reassessment, in writing, to the assessment office.
16 (b) Any taxpayer or taxing district choosing to appeal any
17 assessment, change of assessment or reassessment shall notify
18 the county assessment office, in writing, requesting one of the
19 following options of informal review:
20 (1) Informal meeting with the chief assessor or the
21 designee, for review of the assessment or reassessment in
22 question.
23 (2) Informal review with the board or, if designated by the
24 board, with a panel of the board.
25 (c) The taxpayer or taxing district shall include with the
26 written notice requesting one of the options for informal review
27 the following:
28 (1) The assessment or assessments by which the requester
29 feels aggrieved.
30 (2) The address to which the board shall mail notice of the
19970H1207B1361 - 48 -
1 hearing.
2 (d) The chief assessor or the board or a panel of the board
3 shall conduct informal review proceedings to insure that all
4 formal appeals pursuant to Article VI-A are acted upon within
5 the time established by the board.
6 (e) (1) If the option in subsection (b)(1) is selected, the
7 chief assessor may appoint a designee; and any reference in this
8 article to an informal review being conducted by the chief
9 assessor shall be deemed to include an informal review conducted
10 by the designee.
11 (2) If the option in subsection (b)(2) is selected, the
12 board, in its discretion, shall determine whether the board or a
13 panel thereof shall conduct the informal review.
14 (f) A taxpayer or taxing district shall meet initially with
15 the chief assessor or with the board or a panel thereof for an
16 informal review before the taxpayer or taxing district may seek
17 an appeal under Articles VI-A and VI-B.
18 Section 603. Informal Review by Chief Assessor.--(a) Upon
19 election by the taxpayer or taxing district to meet informally
20 with the chief assessor, the assessor shall, without limitation
21 or restriction, make available data used to determine the
22 assessment, disclose the methodology applied during the
23 assessment process, and make available and provide access to any
24 other information relating to the assessment and the assessment
25 process. A copy of all information available under this
26 provision, including, but not limited to, records, reports and
27 data shall be furnished by the assessor to the taxpayer upon
28 request at the expense of the taxpayer.
29 (b) The taxpayer or taxing district may present to the
30 assessor information and data relevant to the disputed
19970H1207B1361 - 49 -
1 assessment. In any review proceedings under any provision of
2 this article, all witnesses offering any testimony or evidence
3 relative to any aspect of the value of the real estate subject
4 to assessment or reassessment shall be required to disclose,
5 under oath, the specific circumstances under which such witness
6 receives compensation for the provision of such testimony or
7 evidence.
8 (c) Within ten days of meeting informally with a taxpayer or
9 taxing district in accordance with this section, the chief
10 assessor shall render a written determination regarding the
11 assessment or assessments in dispute and give the affected
12 taxpayer and taxing districts notice of the determination by
13 sending each of them a copy of the written determination by
14 first class mail. The chief assessor shall keep a record of the
15 date on which a notice required by this subsection was mailed.
16 (d) The written determination of the chief assessor shall
17 include, but not be limited to:
18 (1) The names and addresses of the taxpayer or taxing
19 districts which met with the chief assessor for an informal
20 review of a disputed assessment or assessments.
21 (2) The date on which the informal review meeting took
22 place.
23 (3) The property or properties involved in the dispute and
24 the assessed values assigned thereto.
25 (4) The findings and recommendations by the chief assessor.
26 (5) The date on which the determination was mailed to the
27 taxpayer and taxing districts.
28 (6) A typewritten acceptance of the determination which, if
29 accepted, is to be returned by the taxpayer and the taxing
30 district within fifteen days of the date on which the
19970H1207B1361 - 50 -
1 determination was mailed to the taxpayer and taxing districts.
2 (e) If the affected taxpayer and taxing districts sign and
3 make a timely return of the determination indicating their
4 acceptance, the chief assessor shall notify each affected
5 taxpayer and taxing district that the determination has been
6 agreed to and that it shall be binding on them.
7 (f) If the taxpayer or any affected taxing district refuses
8 to accept the chief assessor's determination by failing to
9 return the signed determination pursuant to subsection (e), the
10 chief assessor shall notify the affected taxpayer and taxing
11 districts of the failure to reach agreement on acceptance of the
12 determination and shall provide them with information relative
13 to an appeal to the board pursuant to Article VI-A. The chief
14 assessor shall keep a record of the date on which a notice
15 required by this subsection was mailed.
16 (g) If there is a failure to reach agreement on the
17 acceptance of a determination after an informal review by the
18 chief assessor, the taxpayer or taxing districts may file a
19 formal assessment appeal with the board. A formal appeal to the
20 board under this section must be filed within twenty-one days of
21 the date on which the notice of the failure to accept the
22 determination pursuant to subsection (f) was mailed.
23 (h) Failure by the chief assessor to conduct meetings or
24 mail the required notifications in a timely fashion shall not
25 preclude the disputing taxpayer or taxing district from pursuing
26 further appeals.
27 Section 604. Informal Review by Board.--(a) In the event
28 that the taxpayer or taxing district elects to meet informally
29 with the board or a panel thereof as set forth in section
30 602(b)(2), without limitation or restriction, the board or a
19970H1207B1361 - 51 -
1 panel thereof shall make available data used to determine and
2 review the assessment, disclose the methodology applied during
3 the assessment and review process, and make available and
4 provide access to any other information relating to the
5 assessment and the assessment review process. A copy of all
6 information available under this provision, including, but not
7 limited to, records, reports, and date shall be furnished by the
8 board or a panel thereof to the taxpayer upon request at the
9 expense of the taxpayer.
10 (b) The taxpayer or taxing district may present to the board
11 or a panel thereof information and data relevant to the disputed
12 assessment and the assessment review process.
13 (c) Within ten days of meeting informally with a taxpayer or
14 taxing district in accordance with this section, the board or
15 panel of the board shall render a written determination
16 regarding the assessment or assessments in dispute and give the
17 affected taxpayer and taxing districts notice of the
18 determination by sending each of them a copy of the written
19 determination by first class mail. The board or panel of the
20 board shall keep a record of the date on which a notice required
21 by this subsection was mailed.
22 (d) The written determination of the board or panel of the
23 board shall include, but not be limited to:
24 (1) The names and addresses of the taxpayer or taxing
25 districts which met with the board or panel of the board for an
26 informal review of a disputed assessment or assessments.
27 (2) The date on which the informal review meeting took
28 place.
29 (3) The property or properties involved in the dispute and
30 the assessed values assigned thereto.
19970H1207B1361 - 52 -
1 (4) The findings and recommendations by the board or panel
2 of the board.
3 (5) The date on which the determination was mailed to the
4 taxpayer and taxing districts.
5 (6) A typewritten acceptance of the determination which, if
6 accepted, is to be returned by the taxpayer and the taxing
7 district within fifteen days of the date on which the
8 determination was mailed to the taxpayer and taxing districts.
9 (e) If the affected taxpayer and taxing districts sign and
10 make a timely return of the determination indicating their
11 acceptance, the board or panel of the board shall notify each
12 affected taxpayer and taxing district that the determination has
13 been agreed to and that it shall be binding on them.
14 (f) If the taxpayer or any affected taxing district refuse
15 to accept the determination of the board or panel of the board
16 by failing to return the signed determination pursuant to
17 subsection (e), the board or panel of the board shall notify the
18 affected taxpayer and taxing districts of the failure to reach
19 agreement on acceptance of the determination and shall provide
20 them with information relative to an appeal to either the board
21 pursuant to Article VI-A or to court pursuant to Article VI-B.
22 The board or panel of the board shall keep a record of the date
23 on which a notice required by this subsection was mailed.
24 (g) If there is a failure to reach agreement on the
25 acceptance of a determination after an informal review by the
26 board or panel of the board, the taxpayer or taxing districts
27 may file a formal assessment appeal with the board or, if agreed
28 to by the taxpayer and each taxing district, to the court of
29 common pleas. A formal appeal to the board or the court of
30 common pleas under this section must be filed within twenty-one
19970H1207B1361 - 53 -
1 days of the date on which the notice of the failure to accept
2 the determination pursuant to subsection (f) was mailed.
3 (h) Failure by the board to conduct meetings or execute a
4 written determination with the times prescribed in this section
5 shall not preclude the disputing taxpayer or taxing district
6 from pursuing further appeals under this article.
7 Section 605. Construction of Article.--Notwithstanding any
8 other provision of this act to the contrary, in the event of a
9 conflict with the provisions of this article, the provisions of
10 this article shall control.
11 ARTICLE VI-A
12 APPEALS TO BOARD
13 Section 601-A. Definitions.--For the purposes of this
14 article:
15 "Decision" shall mean a final and formal written adjudication
16 of an assessment appeal rendered by a board.
17 "Determination" shall mean the final action taken by a chief
18 assessor, a designee of the chief assessor, a board or a panel
19 of the board upon a request for an assessment revision.
20 "Governing body" shall mean county commissioners in a county
21 of the first, second or second A class; or the legislative
22 policy-making body in a home rule county of the first, second or
23 second A class.
24 Section 602-A. Conformity with Local Agency Law.--The
25 practice, procedure and judicial review of all appeals filed
26 with the board shall conform with all relevant aspects of 2
27 Pa.C.S. (relating to administrative law and procedure).
28 Section 603-A. Factors in Determinations of the Board.--(a)
29 In any appeal of an assessment the board shall make the
30 following determinations:
19970H1207B1361 - 54 -
1 (1) The market value as of the date such appeal was filed
2 before the board.
3 (2) The common level ratio published by the State Tax
4 Equalization Board on or before the first day of July of the
5 year prior to the tax year being appealed to the board.
6 (b) The board, after determining the market value of the
7 property, shall then apply the established predetermined ratio
8 to such value unless the common level ratio published by the
9 State Tax Equalization Board on or before the first day of July
10 of the year prior to the tax year being appealed to the board
11 varies by more than fifteen per centum (15%) from the
12 established predetermined ratio, in which case the board shall
13 apply that same common level ratio to the market value of the
14 property. As an example, in the case of an established
15 predetermined ratio (PDR) of thirty per centum (30%), the
16 following calculations would be made to determine the
17 permissible ratio variance:
18 30% (PDR) x 15% = 4.5%
19 30% (PDR) + 4.5% = 34.5%
20 30% (PDR) - 4.5% = 25.5%
21 Therefore twenty-five and one-half per centum (25.5%) to thirty-
22 four and one-half per centum (34.5%) would be the permissible
23 ratio variance.
24 (b.1) When a county has effected a county-wide revision of
25 the assessment which was used to develop the common level ratio
26 last determined by the State Tax Equalization Board, the
27 following applies:
28 (1) If a county changes its assessment base by applying a
29 change in the established predetermined ratio, the board shall
30 apply the percentage change between the existing established
19970H1207B1361 - 55 -
1 predetermined ratio and the new established predetermined ratio
2 to the county's common level ratio to establish the certified
3 revised common level ratio for the year in which the assessment
4 was revised.
5 (2) If the county performs a county-wide revision of
6 assessments by revaluing the properties and applying an
7 established predetermined ratio, the board shall utilize the
8 established predetermined ratio instead of the common level
9 ratio for the year in which the assessment was revised and until
10 such time as the common level ratio determined by the State Tax
11 Equalization Board reflects the revaluing of properties
12 resulting from the revision of assessments.
13 (c) Nothing herein shall prevent any appellant from
14 appealing any base year valuation without reference to ratio.
15 (d) Persons who have suffered catastrophic losses to their
16 property shall have the right to appeal before the board within
17 the remainder of the county fiscal year in which the
18 catastrophic loss occurred, or within six months of the date on
19 which the catastrophic loss occurred, whichever time period is
20 longer. The duty of the board shall be to reassess the value of
21 the property in the following manner: the value of the property
22 before the catastrophic loss, based on the percentage of the
23 taxable year for which the property stood at its former value,
24 shall be added to the value of the property after the
25 catastrophic loss, based on the percentage of the taxable year
26 for which the property stood at its reduced value. Any property
27 improvements made subsequent to the catastrophic loss in the
28 same tax year shall not be included in the reassessment
29 described in this subsection for that tax year. Any adjustments
30 in assessment under this subsection shall be reflected by the
19970H1207B1361 - 56 -
1 appropriate taxing authorities in the form of a credit for the
2 succeeding tax year. As used in this section, "catastrophic
3 loss" means any loss due to mine subsidence, fire, flood or
4 other natural disaster which affects the physical state of the
5 real property and which exceeds fifty per centum (50%) of the
6 market value of the real property prior to the loss.
7 Section 604-A. Notice and Hearing.--(a) Notice shall be
8 given to the public, the taxpayer, other taxing bodies and to
9 any other person who has made a timely request for the same.
10 Notices shall be given at such time and in such manner as shall
11 be prescribed by the rules of the board. If an appeal has been
12 filed, the board shall notify each person and taxing district
13 having an interest in the appeal of the time and place of
14 hearing. Notice shall be effected by mail to each party at the
15 address designated in the statement of intention to appeal or,
16 if there is no designation, at the address determined by the
17 board. Notice shall be mailed at least fifteen days before the
18 date of the hearing.
19 (b) The board shall meet for the hearing of appeals. The
20 board may, by regulation, establish time frames for acting upon
21 appeals.
22 Section 605-A. Appearances; Required Disclosures.--(a) The
23 parties to the hearing before the board shall be the chief
24 assessor or his designee, the taxpayer, representatives of
25 aggrieved taxing bodies and any other persons or organizations
26 permitted to appear by the board. The board shall have the power
27 to require that all persons who wish to be considered parties
28 enter appearances in writing on forms provided by the board for
29 that purpose.
30 (b) All witnesses providing testimony at the hearing
19970H1207B1361 - 57 -
1 relative to any aspect of the value of the real estate subject
2 to assessment or reassessment shall be required to disclose,
3 under oath, the specific circumstances under which such witness
4 receives compensation by any party to the hearing for the
5 provision of such testimony.
6 Section 606-A. Oaths and Subpoenas.--The chairman of the
7 board shall have the power to administer oaths and issue
8 subpoenas to compel the attendance of witnesses and the
9 production of relevant documents and papers, including witnesses
10 and documents requested by the parties.
11 Section 607-A. Representation by Counsel.--The parties shall
12 have the discretion to retain private legal counsel and shall be
13 afforded the opportunity to respond and present evidence and
14 argument and cross-examine adverse witnesses on all relevant
15 issues.
16 Section 608-A. Rules of Evidence.--Formal rules of evidence
17 shall not apply, but irrelevant, immaterial or unduly
18 repetitious evidence may be excluded.
19 Section 609-A. Record of Proceedings.--The board shall keep
20 a stenographic record of the proceedings and a transcript of the
21 proceedings and copies of graphic or written material received
22 in evidence shall be made available to any party at reasonable
23 expense.
24 Section 610-A. Communication with Parties.--The board shall
25 not communicate directly or indirectly, with any party or his
26 representatives in connection with any issue involved except
27 upon notice and opportunity for all parties to participate, and
28 shall not consider any communication, reports, staff memoranda
29 or other materials unless the parties are afforded an
30 opportunity to contest the material so considered and shall not
19970H1207B1361 - 58 -
1 inspect the property or its surroundings after the commencement
2 of hearings with any party or his representative unless all
3 parties are given an opportunity to be present.
4 Section 611-A. Decision of the Board; Delivery of Decision
5 and Appeal.--(a) The board shall render a written decision
6 within fifteen days after the last hearing before the board.
7 (b) Each decision shall be accompanied by findings of fact
8 and conclusions based thereon together with the reasons
9 therefor. Conclusions based on any provisions of this or any
10 other act or of any ordinance, rule or regulation shall contain
11 a reference to the provision relied on and the reasons why the
12 conclusion is deemed appropriate in light of the facts found.
13 (c) A copy of the final decision shall be delivered to the
14 taxpayer, the chief assessor and any taxing bodies or parties
15 which have entered an appearance personally or by mail.
16 (d) Any taxpayer or taxing district who disagrees with the
17 final written decision of the board shall have the right to
18 appeal the board decision to the court of common pleas within
19 thirty days after receipt of the decision.
20 Section 612-A. Construction of Article.--Notwithstanding any
21 other provision of this act to the contrary, in the event of a
22 conflict with the provisions of this article, the provisions of
23 this article shall control.
24 ARTICLE VI-B
25 APPEALS TO COURTS OF COMMON PLEAS
26 Section 601-B. Definitions.--For the purposes of this
27 article:
28 "Decision" shall mean a final and formal written adjudication
29 of an assessment appeal rendered by a board.
30 "Determination" shall mean the final action taken by a chief
19970H1207B1361 - 59 -
1 assessor, a designee of the chief assessor, a board or a panel
2 of the board upon a request for an assessment revision.
3 "Governing body" shall mean the county commissioners in a
4 county of the first, second, or second A class; or the
5 legislative policy-making body in a home rule county of the
6 first, second or second A class.
7 Section 602-B. Proceedings.--Appeals to a court of common
8 pleas shall be conducted as follows:
9 (1) If the appeal is taken from a decision of the board
10 following a formal hearing pursuant to Article VI-A, the
11 proceedings on appeal shall be conducted in accordance with 2
12 Pa.C.S. Ch. 7 Subch. B (relating to judicial review of local
13 agency action).
14 (2) If the appeal is taken directly from a determination
15 made following an informal review, the proceeding on appeal
16 shall be conducted de novo in accordance with the Rules of Civil
17 Procedure that would be applicable if the action was initially
18 commenced in the court of common pleas.
19 Section 603-B. Factors in Determinations of the Court.--(a)
20 In any appeal of an assessment the court shall make the
21 following determinations:
22 (1) The market value as of the date such appeal was filed
23 before the board. In the event subsequent years have been made a
24 part of the appeal, the court shall determine the respective
25 market value for each such year.
26 (2) The common level ratio which was applicable in the
27 original appeal to the board. In the event subsequent years have
28 been made a part of the appeal, the court shall determine the
29 respective common level ratio for each such year published by
30 the State Tax Equalization Board on or before the first day of
19970H1207B1361 - 60 -
1 July of the year prior to the tax year being appealed.
2 (b) The court, after determining the market value of the
3 property pursuant to subsection (a)(1), shall then apply the
4 established predetermined ratio to such value unless the
5 corresponding common level ratio determined pursuant to
6 subsection (a)(2) varies by more than fifteen per centum (15%)
7 from the established predetermined ratio, in which case the
8 court shall apply the respective common level ratio to the
9 corresponding market value of the property. As an example, in
10 the case of an established predetermined ratio (PDR) of thirty
11 per centum (30%), the following calculations would be made to
12 determine the permissible ratio variance:
13 30% (PDR) x 15% = 4.5%
14 30% (PDR) + 4.5% = 34.5%
15 30% (PDR) - 4.5% = 25.5%
16 (b.1) When a county has effected a county-wide revision of
17 the assessment which was used to develop the common level ratio
18 last determined by the State Tax Equalization Board, the
19 following applies:
20 (1) If a county changes its assessment base by applying a
21 change in the established predetermined ratio, the court shall
22 apply the percentage change between the existing established
23 predetermined ratio and the new established predetermined ratio
24 to the county's common level ratio to establish the certified
25 revised common level ratio for the year in which the assessment
26 was revised.
27 (2) If the county performs a county-wide revision of
28 assessments by revaluing the properties and applying an
29 established predetermined ratio, the court shall utilize the
30 established predetermined ratio instead of the common level
19970H1207B1361 - 61 -
1 ratio for the year in which the assessment was revised and until
2 such time as the common level ratio determined by the State Tax
3 Equalization Board reflects the revaluing of properties
4 resulting from the revision of assessments.
5 (c) Nothing herein shall prevent any appellant from
6 appealing any base year valuation without reference to ratio.
7 Section 604-B. Hearing by Court or Master; Required
8 Disclosures.--(a) (1) The court may proceed as provided for in
9 this section if an appeal is taken pursuant to section 602-B(2)
10 on a decision made after an informal review.
11 (2) The court may proceed as provided for in this section if
12 an appeal is taken pursuant to section 602-B(1) on a
13 determination of a board after a formal hearing, provided that
14 the court:
15 (i) finds that the board failed to keep a full and complete
16 record of proceedings as required by section 609-A; and
17 (ii) elects not to remand the proceedings to the board for
18 the purpose of making the record required by section 609-A.
19 (b) Any witness providing testimony before the court or a
20 master relative to any aspect of the value of the real estate
21 subject to assessment or reassessment shall be required to
22 disclose, under oath, the specific circumstances under which
23 such witness receives compensation by any party to these
24 proceedings for the provision of such testimony.
25 Section 605-B. Notice of Master's Hearing.--Written notice
26 of the hearing shall be given to each attorney of record by the
27 master or, if no attorney has appeared of record for a party,
28 notice of the hearing shall be given the party by the master.
29 Notice shall be mailed at least fifteen days before the date of
30 the hearing.
19970H1207B1361 - 62 -
1 Section 606-B. Master's Report.--(a) The master shall file
2 the record and a transcript of the testimony together with the
3 report and recommendation within thirty days after the receipt
4 of the transcript by the master.
5 (b) The master shall immediately send notice of the filing
6 of the report to each party and shall accompany the notice with
7 a copy of the report and recommendation.
8 (c) The master's report shall contain findings of fact,
9 conclusions of law and a recommendation. A transcript of the
10 testimony, the exhibits, pleadings and other papers in the
11 action shall be attached to the report.
12 (d) The findings of fact shall include a summary of the
13 evidence with appropriate comprehensive discussion.
14 (e) The conclusions of law shall include a discussion of the
15 law and the facts and the legal conclusions reached by the
16 master.
17 (f) The recommendation shall state the assessment valuation
18 which the master deems to be equitable under all factual
19 circumstances and in conformity with all relevant legal
20 principles applicable to the real property of the taxpayer. The
21 master shall attach a proposed decree.
22 Section 607-B. Exceptions to Master's Report.--(a) Within
23 twenty days after notice of the filing of the master's report
24 has been mailed, exceptions may be filed by any party to the
25 report or any part thereof, to rulings on objections to
26 evidence, to statements or findings of fact, to conclusions of
27 law or to any other matters occurring during the hearing. Each
28 exception shall set forth a separate objection precisely and
29 without discussion. Matters not covered by exceptions are deemed
30 waived unless, prior to entry of the final decree, leave is
19970H1207B1361 - 63 -
1 granted file exceptions raising those matters.
2 (b) If no exceptions are filed to the master's report within
3 the twenty-day period, the court shall review the report and, if
4 approved, shall enter a final decree.
5 (c) If exceptions are filed, the court shall hear argument
6 on the exceptions and enter an appropriate final decree. No
7 Motion for Post-Trial Relief may be filed to the final decree.
8 Section 608-B. Rules of Court.--The court is hereby
9 authorized to make and adopt such rules and practices as may be
10 necessary to carry this act into effect which are consistent
11 with the Rules of Civil Procedure and to regulate proceedings
12 before masters, and to fix their fees.
13 Section 609-B. Construction of Article.--Notwithstanding any
14 other provision of this act to the contrary, in the event of a
15 conflict with the provisions of this article, the provisions of
16 this article shall control.
17 Section 44. The heading of Article VI of the act is amended
18 to read:
19 ARTICLE [VI] VII
20 REPEALS
21 Section 45. Sections 601 and 602 of the act are renumbered
22 to read:
23 Section [601] 701. * * *
24 Section [602] 702. * * *
25 Section 46. This act shall take effect January 1, 1999.
B18L53JS/19970H1207B1361 - 64 -