THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY McILVAINE SMITH, FREEMAN, BARRAR, DRUCKER, HENNESSEY, HOUGHTON, KILLION, MILNE, ROSS, SCHRODER, CALTAGIRONE, DENLINGER AND SWANGER, MAY 26, 2010

REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MAY 26, 2010  

AN ACT

Amending the act of June 26, 1931 (P.L.1379, No.348), entitled,

as amended, "An act creating in counties of the second A and

third class a board for the assessment and revision of taxes;

providing for the appointment of the members of such board by

the county commissioners; providing for their salaries,

payable by the county; abolishing existing boards; defining

the powers and duties of such board; regulating the

assessment of persons, property, and occupations for county,

borough, town, township, school, and poor purposes;

authorizing the appointment of subordinate assessors, a

solicitor, engineers, and clerks; providing for their

compensation, payable by such counties; abolishing the office

of ward, borough, and township assessors, so far as the

making of assessments and valuations for taxation is

concerned; and providing for the acceptance of this act by

cities," further providing for auxiliary appeal boards.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 1 of the act of June 26, 1931 (P.L.1379,

No.348), amended April 22, 1997 (P.L.70, No.4) and June 22, 1999

(P.L.120, No.20), referred to as the Third Class County

Assessment Board Law, is amended to read:

Section 1.  (a)  In all counties of the second A and third

class in this Commonwealth, there is hereby created a board, to

be known as the Board of Assessment Appeals, which shall be

composed of three members. The members of said board shall be

appointed by the county commissioners of such counties to serve

for terms of four years each. Vacancies happening in said office

shall be filled by appointment by the county commissioners for

the unexpired terms. The salary of the members of said board

shall be fixed by the salary board of the county.

(b)  [In conjunction with a countywide revision of

assessments involving either a change in the established

predetermined ratio or revaluing the properties and applying the

predetermined ratio or in conjunction with the homestead

exclusion under 53 Pa.C.S. Ch. 85 Subch. F (relating to

homestead property exclusion), known as the Homestead Property

Exclusion Program Act, the] The county commissioners may create

[up to four] temporary auxiliary appeal boards, each to be known

as an auxiliary appeal board. [The term of existence for an

auxiliary appeal board shall be the period of time required by

the auxiliary appeal board to hear and determine appeals from

new assessment values in accordance with section 8(g) and

appeals taken from assessments in the next succeeding year or

the period of time required to hear and determine appeals

arising from application for the homestead exclusion.] An

auxiliary appeal board shall be composed of three members who

shall be appointed by the county commissioners to serve for the

time that the auxiliary appeal board is in existence. Members of

an auxiliary appeal board shall be competent and qualified

residents of the county. Vacancies on an auxiliary appeal board

shall be filled by appointment by the county commissioners for

the duration of the auxiliary appeal board's existence, but the

unavailability of a member of the board for a scheduled hearing

for which an alternate member may be appointed in accordance

with subsection (c) shall not be considered a vacancy on the

board. Any salary of members of an auxiliary appeal board shall

be fixed by the salary board of the county. The authority of an

auxiliary appeal board shall be limited to hearing and

determining appeals from assessments in accordance with the

provisions of this act and the rules and regulations established

pursuant to section 5.

(c)  In addition to the appointment of three members to each

auxiliary appeal board created in accordance with subsection

(b), the county commissioners may appoint no more than eight

alternate members, each of whom may serve as directed by the

board of assessment appeals on any auxiliary appeal board in the

event that a member of an auxiliary appeal board is unavailable

for a scheduled hearing by reason of being absent, having a

conflict or being disqualified. Alternate members shall be

appointed for the same length of time as any auxiliary appeal

board is in existence. Any salary of alternate members shall be

fixed by the salary board of the county when serving on an

auxiliary appeal board. An alternate member shall have the same

authority as a member appointed under subsection (b) to

participate in the hearing and determination of appeals [from

assessments after a countywide revision of assessments].

Section 2.  This act shall take effect immediately.