| HOUSE AMENDED |
| PRIOR PRINTER'S NOS. 1109, 1952, 2000, 2065 | PRINTER'S NO. 2205 |
|
| |
| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
| |
| SENATE BILL |
|
| |
| |
| INTRODUCED BY EICHELBERGER, ERICKSON AND WOZNIAK, JUNE 5, 2009 |
| |
| |
| AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES, SEPTEMBER 20, 2010 |
| |
| |
| |
| AN ACT |
| |
1 | Amending Title 53 (Municipalities Generally) of the Pennsylvania |
2 | Consolidated Statutes, providing for agreements for fire | <-- |
3 | protection services in cities of the second class; |
4 | consolidating and amending the Third Class County Assessment |
5 | Board Law, The Fourth to Eighth Class and Selective County |
6 | Assessment Law and provisions of The County Code relating to |
7 | auxiliary board of assessment appeals and assessment of signs |
8 | and sign structures; providing for municipal pensions in |
9 | cities of the second class; and making related repeals. |
10 | The General Assembly of the Commonwealth of Pennsylvania |
11 | hereby enacts as follows: |
12 | Section 1. Title 53 of the Pennsylvania Consolidated | <-- |
13 | Statutes is amended by adding a chapter to read: |
14 | Section 1. Title 53 of the Pennsylvania Consolidated | <-- |
15 | Statutes is amended by adding a section to read: |
16 | § 2317. Agreements for fire protection services in cities of |
17 | the second class. |
18 | (a) Absorption of certain firefighters.--Notwithstanding the |
19 | provisions of the act of May 23, 1907 (P.L.206, No.167), |
20 | entitled "An act to regulate and improve the civil service of |
21 | the cities of the second class in the Commonwealth of |
|
1 | Pennsylvania; making violations of its provisions to be |
2 | misdemeanors, and providing penalties for violations thereof" |
3 | and the act of June 27, 1939 (P.L.1207, No.405), entitled, as |
4 | amended, "An act regulating the appointment, promotion, |
5 | suspension, reduction, removal, and reinstatement of employes |
6 | (except chiefs and chief clerks) in bureaus of fire and fire |
7 | alarm operators and fire box inspectors in bureaus of |
8 | electricity, in cities of the second class; defining the powers |
9 | and duties of Civil Service Commissions for such purpose in said |
10 | cities; and repealing inconsistent legislation," in the case of |
11 | an original appointment of a full-time firefighter in a borough |
12 | with a population between 18,000 and 19,500 according to the |
13 | 2000 census that is located in a county of the second class and |
14 | is contiguous with a city of the second class, when the full- |
15 | time firefighter is absorbed by appointment into the classified |
16 | service in the bureau of fire of a city of a second class under |
17 | an intergovernmental cooperation agreement for fire protective |
18 | services, the full-time firefighter shall be: |
19 | (1) Subject only to a physical examination of the scope |
20 | given for promotion. |
21 | (2) Subject to a probationary period of six months. |
22 | (3) Appointed from outside a certified eligibility list. |
23 | (4) Exempted from an eligibility examination. |
24 | (5) Exempted from a residency requirement at the time of |
25 | original appointment. The firefighter shall be required, |
26 | however, to become a bona fide resident of the city of the |
27 | second class on or before the first anniversary of the |
28 | original appointment. |
29 | (b) Eligible lists and appointments.--Under this section |
30 | only, the civil service commission of the city of the second |
|
1 | class shall not be required to generate eligible lists or |
2 | indicate appointment thereon, and no individual who is on an |
3 | existing eligibility list for original appointment into the |
4 | classified service of the bureau of fire of a city of a second |
5 | class shall have a right to be appointed until the eligible |
6 | full-time firefighters of the borough are appointed under the |
7 | intergovernmental cooperation agreement. |
8 | Section 2. Title 53 is amended by adding a chapter to read: |
9 | CHAPTER 88 |
10 | CONSOLIDATED COUNTY ASSESSMENT |
11 | Subchapter |
12 | A. Preliminary Provisions |
13 | B. Subjects of Local Taxation; Exceptions; Special |
14 | Provisions on Assessments |
15 | C. County Assessment Office |
16 | D. Assessment Roll, Valuation, Notice and Appeals |
17 | E. Boards and Appeals to Court |
18 | F. Miscellaneous Provisions |
19 | SUBCHAPTER A |
20 | PRELIMINARY PROVISIONS |
21 | Sec. |
22 | 8801. Short title and scope of chapter. |
23 | 8802. Definitions. |
24 | 8803. Excluded provisions. |
25 | 8804. Construction. |
26 | § 8801. Short title and scope of chapter. |
27 | (a) Short title.--This chapter shall be known and may be |
28 | cited as the Consolidated County Assessment Law. |
29 | (b) Scope.-- |
30 | (1) This chapter shall apply to all of the following: |
|
1 | (i) Counties of the second class A, third, fourth, |
2 | fifth, sixth, seventh and eighth classes of the |
3 | Commonwealth. |
4 | (ii) Cities that elect to become subject to this |
5 | chapter in accordance with section 8868 (relating to |
6 | optional use by cities). |
7 | (2) In addition to the applicability under paragraph |
8 | (1), the following provisions apply to counties of the first |
9 | and second class: |
10 | (i) Section 8811(b)(5) (relating to subjects of |
11 | local taxation). |
12 | (ii) Section 8842(b)(2) (relating to valuation of |
13 | property). |
14 | § 8802. Definitions. |
15 | The following words and phrases when used in this chapter |
16 | shall have the meanings given to them in this section unless the |
17 | context clearly indicates otherwise: |
18 | "Assessed value." The assessment placed on real property by |
19 | a county assessment office upon which all real estate taxes |
20 | shall be calculated. |
21 | "Assessment." Assessed value. |
22 | "Auxiliary appeal board." An auxiliary board of assessment |
23 | appeals created in accordance with section 8853 (relating to |
24 | auxiliary appeal boards and alternates). |
25 | "Base year." The year upon which real property market values |
26 | are based for the most recent countywide revision of assessment |
27 | of real property or other prior year upon which the market value |
28 | of all real property of the county is based for assessment |
29 | purposes. Real property market values shall be equalized within |
30 | the county and any changes by the board shall be expressed in |
|
1 | terms of base-year values. |
2 | "Board." The board of assessment appeals or the board of |
3 | assessment revision established in accordance with section 8851 |
4 | (relating to board of assessment appeals and board of assessment |
5 | revision). The term, when used in conjunction with hearing and |
6 | determining appeals from assessments, shall include an auxiliary |
7 | appeal board. |
8 | "Board of assessment appeals." The assessment appeals board |
9 | in counties of the second class A and third class, and in |
10 | counties of the fourth through eighth classes, where the county |
11 | commissioners do not serve as a board of assessment revision. |
12 | "Board of assessment revision." County commissioners in |
13 | counties of the fourth through eighth classes when serving as an |
14 | assessment appeals board. |
15 | "Chief assessor." The individual appointed by the board of |
16 | county commissioners with the advice of the board of assessment |
17 | appeals in accordance with section 8831 (relating to chief |
18 | assessor). |
19 | "Common level ratio." The ratio of assessed value to current |
20 | market value used generally in the county and published by the |
21 | State Tax Equalization Board on or before July 1 of the year |
22 | prior to the tax year on appeal before the board under the act |
23 | of June 27, 1947 (P.L.1046, No.447), referred to as the State |
24 | Tax Equalization Board Law. |
25 | "County assessment office." The division of county |
26 | government responsible for preparing and maintaining the |
27 | assessment rolls, the uniform parcel identifier systems, tax |
28 | maps and other administrative duties relating to the assessment |
29 | of real property in accordance with this chapter. |
30 | "County commissioners." The board of county commissioners |
|
1 | or, in home rule charter counties, the body or individual |
2 | exercising the equivalent authority. |
3 | "Countywide revision of assessment." A change in the |
4 | established predetermined ratio or revaluation of all real |
5 | property within a county. |
6 | "Established predetermined ratio." The ratio of assessed |
7 | value to market value established by the board of county |
8 | commissioners and uniformly applied in determining assessed |
9 | value in any year. |
10 | "Interim assessment." A change to the assessment roll |
11 | anytime during the year. |
12 | "Municipality." A county, city, borough, incorporated town |
13 | or township. |
14 | "Parcel identifier." An identifying number assigned to real |
15 | property in accordance with the act of January 15, 1988 (P.L.1, |
16 | No.1), known as the Uniform Parcel Identifier Law. |
17 | "Taxing district." A county, city, borough, incorporated |
18 | town, township, school district or county institution district. |
19 | "Spot reassessment." The reassessment of a property or |
20 | properties by a county assessment office that is not conducted |
21 | as part of a countywide revision of assessment and which |
22 | creates, sustains or increases disproportionality among |
23 | properties' assessed values. The term does not include board |
24 | action ruling on an appeal. |
25 | § 8803. Excluded provisions. |
26 | Except as otherwise provided in this chapter, this chapter |
27 | does not repeal or modify: |
28 | (1) The act of June 17, 1913 (P.L.507, No.335), entitled |
29 | "An act to provide revenue for State and county purposes, |
30 | and, in cities coextensive with counties, for city and county |
|
1 | purposes; imposing taxes upon certain classes of personal |
2 | property; providing for the assessment and collection of the |
3 | same; providing for the duties and compensation of |
4 | prothonotaries and recorders in connection therewith; and |
5 | modifying existing legislation which provided for raising |
6 | revenue for State purposes." |
7 | (2) Any law relating to cities, boroughs, towns, |
8 | townships, school districts and poor districts. |
9 | (3) The act of May 22, 1933 (P.L.853, No.155), known as |
10 | The General County Assessment Law, as it applies to counties |
11 | of the first and second classes. |
12 | § 8804. Construction. |
13 | (a) Dates mandatory.--All dates specified in this chapter |
14 | for the performance of any acts or duties shall be construed to |
15 | be mandatory and not discretionary with the officials or other |
16 | persons who are designated by this chapter to perform such acts |
17 | or duties. |
18 | (b) Pari materia.--This chapter shall be read in pari |
19 | materia with the act of November 26, 1997 (P.L.508, No.55), |
20 | known as the Institutions of Purely Public Charity Act. |
21 | SUBCHAPTER B |
22 | SUBJECTS OF LOCAL TAXATION; EXCEPTIONS; |
23 | SPECIAL PROVISIONS ON ASSESSMENTS |
24 | Sec. |
25 | 8811. Subjects of local taxation. |
26 | 8812. Exemptions from taxation. |
27 | 8813. Temporary tax exemption for residential construction. |
28 | 8814. Temporary assessment change for real estate subject to a |
29 | sewer connection ban order. |
30 | 8815. Catastrophic loss. |
|
1 | 8816. Clerical and mathematical errors. |
2 | 8817. Changes in assessed valuation. |
3 | 8818. Assessment of lands divided by boundary lines. |
4 | 8819. Separate assessment of coal and surface. |
5 | 8820. Assessment of real estate subject to ground rent or |
6 | mortgage. |
7 | 8821. Assessment of mobile homes and house trailers. |
8 | 8822. Taxing districts lying in more than one county and choice |
9 | of assessment ratio. |
10 | 8823. Limitation on tax increase after countywide reassessment. |
11 | § 8811. Subjects of local taxation. |
12 | (a) Subjects of taxation enumerated.--Except as provided in |
13 | subsection (b), all subjects and property made taxable by the |
14 | laws of this Commonwealth for county, city, borough, town, |
15 | township and school district purposes shall, as provided in this |
16 | chapter, be valued and assessed at the annual rates, including |
17 | all: |
18 | (1) Real estate, namely: |
19 | (i) houses; |
20 | (ii) house trailers and mobile homes permanently |
21 | attached to land or connected with water, gas, electric |
22 | or sewage facilities; |
23 | (iii) buildings permanently attached to land or |
24 | connected with water, gas, electric or sewage facilities; |
25 | (iv) lands, lots of ground and ground rents, trailer |
26 | parks and parking lots; |
27 | (v) mills and manufactories of all kinds, furnaces, |
28 | forges, bloomeries, distilleries, sugar houses, malt |
29 | houses, breweries, tan yards, fisheries, ferries and |
30 | wharves; |
|
1 | (vi) all office buildings; |
2 | (vii) that portion of a steel, lead, aluminum or |
3 | like melting and continuous casting structure which |
4 | encloses or provides shelter or protection from the |
5 | elements for the various machinery, tools, appliances, |
6 | equipment, materials or products involved in the mill, |
7 | mine, manufactory or industrial process; and |
8 | (viii) telecommunication towers that have become |
9 | affixed to land. |
10 | (2) All other things now taxable by the laws of this |
11 | Commonwealth for taxing districts. |
12 | (b) Exceptions.--The following are not subject to tax: |
13 | (1) Machinery, tools, appliances and other equipment |
14 | contained in any mill, mine, manufactory or industrial |
15 | establishment shall not be considered or included as a part |
16 | of the real estate in determining the value for taxation of |
17 | the mill, mine, manufactory or industrial establishment. |
18 | (2) Silos used predominantly for processing or storage |
19 | of animal feed incidental to operation of the farm on which |
20 | it is located, freestanding detachable grain bins or corn |
21 | cribs used exclusively for processing or storage of animal |
22 | feed incidental to the operation of the farm on which it is |
23 | located and inground and aboveground structures and |
24 | containments used predominantly for processing and storage of |
25 | animal waste and composting facilities incidental to |
26 | operation of the farm on which the structures and |
27 | containments are located shall not be considered or included |
28 | as part of the real estate. |
29 | (3) No amusement park rides shall be assessed or taxed |
30 | as real estate regardless of whether they have become affixed |
|
1 | to the real estate. |
2 | (4) No sign or sign structure primarily used to support |
3 | or display a sign shall be assessed as real property by a |
4 | county for purposes of the taxation of real property by the |
5 | county or a political subdivision located within the county |
6 | or by a municipality located within the county authorized to |
7 | assess real property for purposes of taxation, regardless of |
8 | whether the sign or sign structure has become affixed to the |
9 | real estate. |
10 | (5) No wind turbine generators or related wind energy |
11 | appliances and equipment, including towers and tower |
12 | foundations, shall be considered or included as part of the |
13 | real property in determining the fair market value and |
14 | assessment of real property used for the purpose of wind |
15 | energy generation. Real property used for the purpose of wind |
16 | energy generation shall be valued under section 8842(b)(2) |
17 | (relating to valuation of property). |
18 | § 8812. Exemptions from taxation. |
19 | (a) General rule.--The following property shall be exempt |
20 | from all county, borough, town, township, road, poor, county |
21 | institution district and school real estate taxes: |
22 | (1) All churches, meetinghouses or other actual places |
23 | of regularly stated religious worship, with the ground |
24 | annexed necessary for their occupancy and use. |
25 | (2) All actual places of burial, including burial |
26 | grounds and all mausoleums, vaults, crypts or structures, |
27 | intended to hold or contain the bodies of the dead if used or |
28 | held by a person or organization deriving no private or |
29 | corporate profit from the enterprise and no substantial part |
30 | of whose activity consists of selling personal property in |
|
1 | connection therewith. |
2 | (3) All hospitals, universities, colleges, seminaries, |
3 | academies, associations and institutions of learning, |
4 | benevolence or charity, including fire and rescue stations, |
5 | with the grounds annexed and necessary for their occupancy |
6 | and use, founded, endowed and maintained by public or private |
7 | charity as long as all of the following apply: |
8 | (i) The entire revenue derived by the entity is |
9 | applied to support the entity and to increase the |
10 | efficiency and facilities of the entity, the repair and |
11 | the necessary increase of grounds and buildings of the |
12 | entity and for no other purpose. |
13 | (ii) The property of purely public charities is |
14 | necessary to and actually used for the principal purposes |
15 | of the institution and not used in such a manner as to |
16 | compete with commercial enterprise. |
17 | (4) All property of a charitable organization providing |
18 | residential housing services in which the charitable |
19 | nonprofit organization receives subsidies for at least 95% of |
20 | the residential housing units from a low-income Federal |
21 | housing program as long as any surplus from the assistance or |
22 | subsidy is monitored by the appropriate governmental agency |
23 | and used solely to advance common charitable purposes within |
24 | the charitable organization. |
25 | (5) All school buildings belonging to any municipality |
26 | or school district, with the ground annexed and necessary for |
27 | the occupancy and use of the school buildings. This exemption |
28 | shall not apply to assessments or charges for the grading, |
29 | paving, curbing, macadamizing, maintenance or improvement of |
30 | streets or roads and constructing sewers and sidewalks and |
|
1 | other municipal improvements abutting land owned by the |
2 | school district. A school district of the second, third or |
3 | fourth class situated within a county subject to the |
4 | provisions of this chapter, and which is coterminous with a |
5 | city, borough, town or township shall not be subject to |
6 | assessments or charges for the grading, paving, curbing, |
7 | macadamizing, maintenance or improvement of streets or roads |
8 | and constructing sewers and sidewalks and other municipal |
9 | improvements abutting land owned by the school district; but |
10 | the school may agree to pay all or part of the assessments or |
11 | charges. |
12 | (6) All courthouses and jails with the grounds annexed |
13 | and necessary for their occupancy and use. |
14 | (7) All public parks owned and held by trustees for the |
15 | benefit of the public and used for amusements, recreation, |
16 | sports and other public purposes without profit. |
17 | (8) All other public property used for public purposes |
18 | with the ground annexed and necessary for the occupancy and |
19 | use of the property, but this shall not be construed to |
20 | include property otherwise taxable which is owned or held by |
21 | an agency of the Federal Government. This chapter or any |
22 | other law shall not be construed to exempt from taxation any |
23 | privilege, act or transaction conducted upon public property |
24 | by persons or entities which would be taxable if conducted |
25 | upon nonpublic property regardless of the purpose for which |
26 | the activity occurs, even if conducted as agent for or lessee |
27 | of any public authority. |
28 | (9) All real property used for limited access highways |
29 | and maintained by public funds. |
30 | (10) All real and personal property owned, occupied and |
|
1 | used by any branch, post or camp of honorably discharged |
2 | servicemen or servicewomen and actually and regularly used |
3 | for benevolent, charitable or patriotic purposes. |
4 | (11) All real property owned by one or more institutions |
5 | of purely public charity, used and occupied partly by the |
6 | owner or owners and partly by other institutions of purely |
7 | public charity and necessary for the occupancy and use of the |
8 | institutions so using it. |
9 | (12) All playgrounds with the equipment and grounds |
10 | annexed necessary for the occupancy and use of the |
11 | playgrounds, founded, endowed or maintained by public or |
12 | private charity which apply their revenue to the support and |
13 | repair of the playgrounds and to increase the efficiency and |
14 | facilities thereof, either in ground or buildings, or |
15 | otherwise, and for no other purpose, and owned, leased, |
16 | possessed or controlled by public school boards or properly |
17 | organized and duly constituted playground associations, and |
18 | approved and accepted by the board of the county in which the |
19 | playgrounds are situated. A school board may, by resolution, |
20 | agree to pay for grading, paving, macadamizing, maintenance |
21 | or improvement of streets or roads abutting land owned by the |
22 | school district. |
23 | (13) All buildings owned and occupied by free public |
24 | nonsectarian libraries and the land on which they stand, and |
25 | that which is immediately and necessarily appurtenant |
26 | thereto, notwithstanding the fact that some portion or |
27 | portions of the building or lands appurtenant may be yielding |
28 | rentals to the corporation or association managing the |
29 | library. The net receipts of the corporation or association |
30 | from rentals shall be used solely for the purpose of |
|
1 | maintaining the library. |
2 | (14) All property, including buildings and the land |
3 | reasonably necessary thereto, provided and maintained by |
4 | public or private charity and used exclusively for public |
5 | libraries, museums or art galleries and not used for private |
6 | or corporate profit so long as the public use continues. In |
7 | the case of concert music halls used partly for exempt |
8 | purposes and partly for nonexempt purposes, that part |
9 | measured either in area or in time, whichever is the lesser, |
10 | which is used for nonexempt purposes shall be valued, |
11 | assessed and subject to taxation. |
12 | (15) Notwithstanding the provisions of subsection (b) or |
13 | any other provision of this chapter to the contrary, all fire |
14 | and rescue stations which are founded, endowed and maintained |
15 | by public or private charity, together with the grounds |
16 | annexed and necessary for the occupancy and use of the fire |
17 | and rescue stations, and social halls and grounds owned and |
18 | occupied by fire and rescue stations and used on a regular |
19 | basis for activities which contribute to the support of fire |
20 | and rescue stations, as long as the net receipts from the |
21 | activities are used solely for the charitable purposes of the |
22 | fire and rescue stations. |
23 | (b) Exceptions.-- |
24 | (1) Except as otherwise provided in subsection (a)(11), |
25 | (13) and (15), all property, real or personal, other than |
26 | that which is actually and regularly used and occupied for |
27 | the purposes specified in this section, and all property from |
28 | which any income or revenue is derived, other than from |
29 | recipients of the bounty of the institution or charity, shall |
30 | be subject to taxation, except where exempted by law for |
|
1 | State purposes. |
2 | (2) Except as otherwise provided in subsection (a)(12), |
3 | all property, real and personal, actually and regularly used |
4 | and occupied for the purposes specified in this section shall |
5 | be subject to taxation unless the person or persons, |
6 | associations or corporation, so using and occupying the |
7 | property, shall be seized of the legal or equitable title in |
8 | the realty and possessor of the personal property absolutely. |
9 | (c) Institutions of Purely Public Charity Act.--Each |
10 | provision of this chapter is to be read in para materia with the |
11 | act of November 26, 1997 (P.L.508, No.55), known as the |
12 | Institutions of Purely Public Charity Act, and to the extent |
13 | that a provision of this chapter is inconsistent with the |
14 | Institutions of Purely Public Charity Act, the provision is |
15 | superseded by that act. |
16 | § 8813. Temporary tax exemption for residential construction. |
17 | New single and multiple dwellings constructed for residential |
18 | purposes and improvements to existing unoccupied dwellings or |
19 | improvements to existing structures for purposes of conversion |
20 | to dwellings shall not be valued or assessed for purposes of |
21 | real property taxes until occupied, conveyed to a bona fide |
22 | purchaser or 30 months from the first day of the month after |
23 | which the building permit was issued or, if no building permit |
24 | or other notification of improvement was required, then from the |
25 | date construction commenced. The assessment of any multiple |
26 | dwelling because of occupancy shall be upon the proportion which |
27 | the value of the occupied portion bears to the value of the |
28 | entire multiple dwelling. As used in this section, the term |
29 | "dwellings" means buildings or portions thereof intended for |
30 | permanent use as homes or residences. |
|
1 | § 8814. Temporary assessment change for real estate subject to |
2 | a sewer connection ban order. |
3 | When a department or agency of the Commonwealth or a |
4 | municipality has ordered a sewer connection ban because of a |
5 | lack of adequate sewage treatment facilities, the real estate |
6 | affected by the order shall be reassessed for the duration of |
7 | the order. The assessment shall be based on the value of the |
8 | best use of the land during the period of the reassessment. For |
9 | the purposes of this section, the term "affected by the order" |
10 | shall be defined as the application for a building permit and |
11 | the denial to the applicant of permission to proceed with the |
12 | building or construction because of a sewer ban order. |
13 | § 8815. Catastrophic loss. |
14 | (a) General rule.--Persons who have suffered catastrophic |
15 | losses to their property shall have the right to appeal before |
16 | the board within the remainder of the county fiscal year in |
17 | which the catastrophic loss occurred, or within six months of |
18 | the date on which the catastrophic loss occurred, whichever |
19 | period is longer. The duty of the board shall be to reassess the |
20 | property to reflect the loss in value from the date of the loss |
21 | to the end of the taxable year. Any property improvements made |
22 | subsequent to the catastrophic loss in the same tax year shall |
23 | not be added to the assessment roll for the remainder of that |
24 | tax year but shall be added for the following year. |
25 | (b) Refund or credit.--Any adjustments in assessment under |
26 | this section: |
27 | (1) shall be reflected by the appropriate taxing |
28 | authorities in the form of a credit for the succeeding tax |
29 | year; or |
30 | (2) upon application by the property owner to the |
|
1 | appropriate taxing authorities, shall result in a refund |
2 | being paid to the property owner at the time of issuance of |
3 | the tax notice for the next succeeding tax year by the |
4 | respective taxing authorities; however, a reduction in |
5 | assessed value for catastrophic loss due to inclusion or |
6 | proposed inclusion as residential property on either the |
7 | National Priority List under the Comprehensive Environmental |
8 | Response, Compensation, and Liability Act of 1980 (Public Law |
9 | 96-510, 94 Stat. 2767) or the State Priority List under the |
10 | act of October 18, 1988 (P.L.756, No.108), known as the |
11 | Hazardous Sites Cleanup Act, shall be in effect until |
12 | remediation is completed. |
13 | (c) Definition.--As used in this section, the term |
14 | "catastrophic loss" means any loss due to mine subsidence, fire, |
15 | flood or other natural disaster which affects the physical state |
16 | of the real property and which exceeds 50% of the market value |
17 | of the real property prior to the loss. The term "catastrophic |
18 | loss" shall also mean any loss which exceeds 50% of the market |
19 | value of the real property prior to the loss incurred by |
20 | residential property owners who are not deemed responsible |
21 | parties under the Comprehensive Environmental Response, |
22 | Compensation, and Liability Act of 1980 or the Hazardous Sites |
23 | Cleanup Act and whose residential property is included or |
24 | proposed to be included as residential property on: |
25 | (1) the National Priority List by the Environmental |
26 | Protection Agency under the Comprehensive Environmental |
27 | Response, Compensation, and Liability Act of 1980; or |
28 | (2) the State Priority List by the Department of |
29 | Environmental Resources under the Hazardous Sites Cleanup |
30 | Act. |
|
1 | § 8816. Clerical and mathematical errors. |
2 | (a) Correction.--If, through mathematical or clerical error, |
3 | an assessment is higher than it should have been and taxes are |
4 | paid on such incorrect assessment, the county assessment office, |
5 | upon discovery of the error and correction of the assessment, |
6 | shall so inform the appropriate taxing district or districts, |
7 | which shall make a refund to the taxpayer or taxpayers for the |
8 | period of the error or six years, whichever is less, from the |
9 | date of application for refund or discovery of the error by the |
10 | board. Reassessment, with or without application by the owner, |
11 | as a decision of judgment based on the method of assessment, |
12 | shall not constitute an error under this section. |
13 | (b) Increases.--Nothing in this section shall be construed |
14 | as prohibiting an assessment office from increasing an |
15 | assessment for the current taxable year upon the discovery of a |
16 | clerical or mathematical error. |
17 | § 8817. Changes in assessed valuation. |
18 | (a) General rule.--In addition to other authorization |
19 | provided in this chapter, the assessors may change the assessed |
20 | valuation on real property when a parcel of land is subdivided |
21 | into smaller parcels or when improvements are made to real |
22 | property or existing improvements are removed from real property |
23 | or are destroyed. The recording of a subdivision plan shall not |
24 | constitute grounds for assessment increases until lots are sold |
25 | or improvements are installed. The painting of a building or the |
26 | normal regular repairs to a building aggregating $2,500 or less |
27 | in value annually shall not be deemed cause for a change in |
28 | valuation. |
29 | (b) Construction.--A change in the assessed valuation on |
30 | real property authorized by this section shall not be construed |
|
1 | as a spot reassessment under section 8843 (relating to spot |
2 | reassessment). |
3 | § 8818. Assessment of lands divided by boundary lines. |
4 | (a) Assessment of lands divided by county boundary lines.-- |
5 | (1) If county boundary lines divide a tract of land, the |
6 | land will be assessed in the county in which the mansion |
7 | house is located. |
8 | (2) If county boundary lines pass through the mansion |
9 | house, the owner of the land may choose the county in which |
10 | the property will be assessed. If the owner refuses or fails |
11 | to choose the county in which the property will be assessed, |
12 | the county in which the larger portion of the mansion house |
13 | is located has the right of assessment. |
14 | (3) If vacant land is divided by the boundary lines of |
15 | two counties, the land shall be assessed in each county in |
16 | which it is located. |
17 | (b) Assessment of lands divided by township boundary |
18 | lines.-- |
19 | (1) If land is divided by the boundary lines of a |
20 | township and a city, a township and a borough or a township |
21 | and a town, and the mansion house is located in the township, |
22 | all of the land will be assessed in the township. |
23 | (2) If land is divided by the boundary lines of a |
24 | township and a city, a township and a borough, a township and |
25 | a town or two townships, and the mansion house is located in |
26 | the city, borough, town or one township, then the land shall |
27 | be assessed in the municipality in which it actually lies. |
28 | (3) If vacant land is divided by the boundary lines of |
29 | two townships, the land shall be assessed in each township in |
30 | which it is located. |
|
1 | (c) Assessment where township boundary lines pass through |
2 | mansion house.--If the boundary lines of any township and a |
3 | city, borough or township pass through the mansion house, the |
4 | owner of the land may choose the municipality in which the land |
5 | shall be assessed. If the owner refuses or neglects to choose, |
6 | the mansion house shall be considered to be entirely located in |
7 | the township for assessment purposes. |
8 | (d) Assessment where lands are divided by boundary lines |
9 | between cities, boroughs or cities and boroughs.-- |
10 | (1) If lands are divided by the boundary lines of two or |
11 | more cities, two or more boroughs, or one or more cities and |
12 | one or more boroughs, the lands shall be assessed in the city |
13 | or borough in which the mansion house is located. |
14 | (2) If the boundary lines pass through the mansion |
15 | house, the lands shall be assessed in the city or borough in |
16 | which the larger portion of the mansion house is located. |
17 | (3) If vacant land is divided by the boundary lines of |
18 | two or more cities, two or more boroughs, or one or more |
19 | cities and one or more boroughs, the land shall be assessed |
20 | in each municipality in which it is located. |
21 | (e) Assessment of coal underlying lands divided by county, |
22 | city, township or borough boundary lines.--Where coal is lying |
23 | underneath lands that are divided by county, city, township or |
24 | borough lines, and the ownership of the coal has been severed |
25 | from the ownership of the strata or surface, the county |
26 | assessment office shall assess each division of coal in the |
27 | municipality in which it actually lies. |
28 | § 8819. Separate assessment of coal and surface. |
29 | The county assessment office shall assess coal and surface |
30 | separately in cases where the owner or life tenant of land does |
|
1 | not have the right to mine the coal underlying the surface. |
2 | § 8820. Assessment of real estate subject to ground rent or |
3 | mortgage. |
4 | All real estate subject to ground rent or mortgage shall be |
5 | estimated at its full value and assessed and taxed accordingly. |
6 | In the case of real estate subject to ground rent, where there |
7 | is no provision made in the ground rent deed that the lessee |
8 | shall pay the taxes on the ground rent, the ground rent shall be |
9 | estimated and assessed for taxes to the owners thereof. |
10 | § 8821. Assessment of mobile homes and house trailers. |
11 | (a) Duty.--It shall be the duty of the county assessment |
12 | office to assess all mobile homes and house trailers within the |
13 | county according to the actual value thereof. All mobile homes |
14 | or house trailers which are subject to taxation as real estate |
15 | as provided in this chapter shall be assessed and taxed in the |
16 | name of the owner. The land upon which the mobile home or house |
17 | trailer is located at the time of assessment shall be assessed |
18 | separately and shall not include the value of the house trailer |
19 | or mobile home located thereon. |
20 | (b) Records.--All mobile home court operators, which shall |
21 | mean every person who leases land to two or more persons for the |
22 | purpose of allowing the lessees to locate on the land a mobile |
23 | home or house trailer which is subject to real property |
24 | taxation, shall maintain a record of the leases, which shall be |
25 | open for inspection at reasonable times by the county assessment |
26 | office. Each month, the mobile home court operator shall send a |
27 | record to the county assessment office of the arrivals and |
28 | departures of mobile homes or house trailers in the court during |
29 | the prior month, including the make, model, manufacturer, year |
30 | and serial number of the mobile home or house trailer. |
|
1 | (c) Notice.--Each person in whose name a mobile home or |
2 | house trailer is assessed, rated or valued as provided in this |
3 | chapter shall be notified in writing by the assessor that it |
4 | shall be unlawful for any person to remove the mobile home or |
5 | house trailer from the taxing district without first having |
6 | obtained removal permits from the local tax collector. |
7 | (d) Removal permits.--The local tax collector shall issue |
8 | removal permits upon application and payment of a fee of $2 and |
9 | of all taxes levied and assessed on the mobile home or house |
10 | trailer to be moved. |
11 | (e) Penalty.--Any person who moves a mobile home or house |
12 | trailer from the territorial limits of the taxing district |
13 | without first having obtained a removal permit issued under this |
14 | chapter shall, upon summary conviction, be sentenced to pay a |
15 | fine of $100 and costs of prosecution or to imprisonment for not |
16 | more than 30 days, or both. |
17 | (f) Characterization of property.--Nothing in this section |
18 | shall be construed as prohibiting a mobile home or house trailer |
19 | upon which a real property tax is levied as provided by law from |
20 | being deemed tangible personal property for other purposes. |
21 | § 8822. Taxing districts lying in more than one county and |
22 | choice of assessment ratio. |
23 | (a) General rule.--Except as provided in subsections (b) and |
24 | (c), if a taxing district lies in more than one county and the |
25 | respective counties fix different predetermined ratios for the |
26 | assessment of property, the following shall apply: |
27 | (1) The taxing district may levy its taxes on the ratio |
28 | to actual value used by any one of the counties. |
29 | (2) A county, other than the county whose predetermined |
30 | ratio has been selected in accordance with paragraph (1), |
|
1 | shall certify to the taxing district a copy of the assessment |
2 | roll which shows the actual valuations of properties within |
3 | the county's portion of the taxing district, so that taxes to |
4 | be levied on the property may be calculated using the |
5 | assessed valuation determined by applying the selected |
6 | predetermined ratio to actual valuation of the property. |
7 | (b) Multiple counties.--In the case of school districts |
8 | lying in more than one county, section 672.1 of the act of March |
9 | 10, 1949 (P.L.30, No.14), known as the Public School Code of |
10 | 1949, shall apply. |
11 | (c) Annexation.--If land in one county has been annexed to a |
12 | borough in another county, the following shall apply: |
13 | (1) For county tax purposes, the lands and properties |
14 | within the borough shall be assessed by the county assessment |
15 | office of the county in which the lands and properties are |
16 | located. |
17 | (2) For borough and school tax purposes, all lands and |
18 | properties within the borough, regardless of the county in |
19 | which they are located, shall be assessed by the county |
20 | assessment office of the county that assessed lands and |
21 | properties within the borough prior to the annexation. |
22 | § 8823. Limitation on tax increase after countywide |
23 | reassessment. |
24 | (a) Scope.-- |
25 | (1) Except as set forth in paragraph (2), this section |
26 | applies to taxing districts in counties within the scope of |
27 | this chapter under section 8801(b)(1) (relating to short |
28 | title and scope of chapter). |
29 | (2) This section does not apply to a school district |
30 | subject to section 327 of the act of June 27, 2006 (1st |
|
1 | Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act. |
2 | (b) Initial rate.--In the first year that any county |
3 | implements a countywide revision of assessment by revaluing the |
4 | properties and applies an established predetermined ratio or |
5 | changes its assessment base by applying a change in the |
6 | predetermined ratio, a taxing district levying its real estate |
7 | taxes on the revised assessment roll for the first time shall |
8 | reduce its tax rate, if necessary, so that the total amount of |
9 | taxes levied for that year against the real properties contained |
10 | in the duplicate does not exceed the total amount it levied on |
11 | the properties in the preceding year. The tax rate shall be |
12 | fixed at a figure that will accomplish this purpose. |
13 | (c) Final tax rate.--After establishing a tax rate under |
14 | subsection (b), a taxing district may, by a separate and |
15 | specific vote, establish a final tax rate for the first year in |
16 | which the reassessment is implemented to levy its real estate |
17 | taxes on the revised assessment. The tax rate under this |
18 | subsection shall be fixed at a figure which limits the total |
19 | amount of taxes levied for that year against the real properties |
20 | contained in the duplicate for the preceding year to not more |
21 | than 10% greater than the total amount it levied on the |
22 | properties the preceding year, notwithstanding the increased |
23 | valuations of the properties under the revised assessment. |
24 | (d) New construction.--For the purpose of determining the |
25 | total amount of taxes to be levied for the first year under |
26 | subsections (b) and (c), the amount to be levied on newly |
27 | constructed buildings or structures or on increased valuations |
28 | based on new improvements made to existing houses need not be |
29 | considered. |
30 | (e) Court approval.--With the approval of the court of |
|
1 | common pleas, upon good cause shown, any taxing district may |
2 | increase the tax rate prescribed in this section, |
3 | notwithstanding the provisions of this section. |
4 | SUBCHAPTER C |
5 | COUNTY ASSESSMENT OFFICE |
6 | Sec. |
7 | 8831. Chief assessor. |
8 | 8832. Subordinate assessors. |
9 | 8833. Solicitor. |
10 | 8834. Assessment records system. |
11 | § 8831. Chief assessor. |
12 | (a) Appointment.--In each county, a chief assessor shall be |
13 | appointed. The chief assessor shall be appointed by the county |
14 | commissioners with the advice of the board. |
15 | (b) Qualifications.--Any person appointed as a chief |
16 | assessor under this chapter shall be a Certified Pennsylvania |
17 | Evaluator pursuant to the act of April 16, 1992 (P.L.155, |
18 | No.28), known as the Assessors Certification Act. Any person |
19 | employed as a chief assessor on the effective date of this |
20 | chapter shall obtain certification in accordance with the |
21 | Assessors Certification Act. |
22 | (c) Duties of chief assessor.--It shall be the duty of the |
23 | chief assessor to: |
24 | (1) Hire subordinate assessors under section 8832 |
25 | (relating to subordinate assessors). |
26 | (2) Prepare and submit to the board for its approval |
27 | regulations in accordance with this chapter. |
28 | (3) Prepare and maintain a permanent records system and |
29 | other maps, plans, surveys and records as may be deemed |
30 | necessary to secure a proper and equitable assessment. |
|
1 | (4) Prepare an assessment roll in accordance with this |
2 | chapter. |
3 | (5) Supervise and direct the activities of the |
4 | subordinate assessors and other employees subject to |
5 | regulations prescribed by the board. |
6 | (6) Perform all duties imposed upon the chief assessor |
7 | by this chapter. |
8 | (d) Compensation.--The chief assessor shall receive |
9 | compensation as determined by the salary board of the county. |
10 | § 8832. Subordinate assessors. |
11 | (a) Hiring and compensation.--The chief assessor, with the |
12 | approval of the board, shall hire subordinate assessors subject |
13 | to any applicable county personnel policy and regulations of the |
14 | board, as necessary in carrying out the duties imposed by this |
15 | chapter. A subordinate assessor shall receive compensation as |
16 | determined by the salary board of the county. |
17 | (b) Duties of subordinate assessors and other employees.--In |
18 | order to carry out the provisions of this chapter, subordinate |
19 | assessors and other employees shall perform those duties as may |
20 | be assigned to them by the chief assessor. |
21 | (c) Certification of assessors.--The act of April 16, 1992 |
22 | (P.L.155, No.28), known as the Assessors Certification Act, |
23 | shall apply to any person responsible for the valuation of real |
24 | property for ad valorem taxation purposes in accordance with |
25 | this chapter. |
26 | (d) Elected assessors abolished.--The office of local |
27 | elected assessor in all taxing districts subject to this chapter |
28 | is hereby abolished. |
29 | § 8833. Solicitor. |
30 | The board may appoint an attorney as solicitor to the board |
|
1 | and assessment office to advise on all legal matters and appear |
2 | for and represent the board on all appeals taken from its |
3 | decisions or orders to all courts of competent jurisdiction. The |
4 | salary of the appointed solicitor shall be fixed by the salary |
5 | board of the county. If the board does not appoint a solicitor |
6 | in accordance with this section, the county solicitor must serve |
7 | as solicitor to the board and assessment office to the extent |
8 | that there is not a conflict of interest. |
9 | § 8834. Assessment records system. |
10 | It shall be the duty of the county assessment office to |
11 | maintain a permanent records system consisting of: |
12 | (1) Tax maps of the entire county drawn to scale or |
13 | aerial maps, which maps shall indicate all property and lot |
14 | lines, set forth dimensions or areas and identify the |
15 | respective parcels or lots by a number system. |
16 | (2) Property record cards identifying the property |
17 | location on the tax maps and any uniform parcel identifier |
18 | which may have been assigned, and acreage or dimensions, |
19 | description of improvements, if any, the owner's name and |
20 | mailing address and date of acquisition, the purchase price, |
21 | if any, set forth in the deed of acquisition and the assessed |
22 | valuation. |
23 | (3) Property owner's index consisting of an alphabetical |
24 | listing of all property owners, cross-indexed with the |
25 | property record cards or electronic or computerized method of |
26 | searching for property owners by name. |
27 | SUBCHAPTER D |
28 | ASSESSMENT ROLL, VALUATION, NOTICE AND APPEALS |
29 | Sec. |
30 | 8841. Assessment roll and interim revisions. |
|
1 | 8842. Valuation of property. |
2 | 8843. Spot reassessment. |
3 | 8844. Notices, appeals and certification of values. |
4 | 8845. Service of notices. |
5 | 8846. Notice of changes given to taxing authorities. |
6 | 8847. Application of assessment changed as result of appeal. |
7 | 8848. Special provisions relating to countywide revisions of |
8 | assessments. |
9 | § 8841. Assessment roll and interim revisions. |
10 | (a) Preparation of assessment roll.--Annually, on or before |
11 | the first day of July, the county assessment office shall |
12 | prepare and submit to the board, in a form prescribed by the |
13 | board, an assessment roll of property subject to local taxation |
14 | or exempted from local taxation. |
15 | (b) Form of assessment roll.--The board shall determine the |
16 | form of the assessment roll which shall include the following |
17 | for each taxing district: |
18 | (1) The name of the last known owner of record of each |
19 | parcel with the last known address of the owner. |
20 | (2) The location of each parcel and the uniform parcel |
21 | identifier or reference to the tax map. |
22 | (3) The assessment of each parcel of land and the |
23 | assessed value of any improvements. |
24 | (4) The aggregate assessments for each municipality. |
25 | (5) The assessment of each parcel exempted from local |
26 | taxation. |
27 | (c) Interim revisions to assessment roll.--The county |
28 | assessment office is authorized to make additions and revisions |
29 | to the assessment roll at any time in the year to change the |
30 | assessments of existing properties pursuant to section 8817 |
|
1 | (relating to changes in assessed valuation) or add properties |
2 | and improvements to property mistakenly omitted from the |
3 | assessment roll as long as notice is provided in accordance with |
4 | section 8844 (relating to notices, appeals and certification of |
5 | values). All additions and revisions shall be a supplement to |
6 | the assessment roll for levy and collection of taxes for the tax |
7 | year for which the assessment roll was originally prepared. |
8 | (d) Public inspection of assessment rolls.-- |
9 | (1) The assessment roll shall be open to public |
10 | inspection at the county assessment office during ordinary |
11 | business hours. Within 15 days after completion of the |
12 | assessment roll, the county assessment office, by publication |
13 | in one or more newspapers of general circulation in the |
14 | county, shall give notice of the following: |
15 | (i) The fact that the assessment roll has been |
16 | completed. |
17 | (ii) The place where and time when the assessment |
18 | roll will be open for inspection. |
19 | (iii) The right to file in writing an appeal from an |
20 | assessment, on or before the first day of September, or |
21 | an earlier date designated by the county commissioners, |
22 | in accordance with section 8844. |
23 | (2) This subsection shall be not be construed to limit |
24 | the right of any resident of this Commonwealth to access |
25 | public records in accordance with the act of February 14, |
26 | 2008 (P.L.6, No.3), known as the Right-to-Know Law. |
27 | § 8842. Valuation of property. |
28 | (a) Predetermined ratio.--The county assessment office shall |
29 | assess real property at a value based upon an established |
30 | predetermined ratio which may not exceed 100% of actual value. |
|
1 | The ratio shall be established and determined by the board of |
2 | county commissioners by ordinance. In arriving at actual value, |
3 | the county may utilize the current market value or it may adopt |
4 | a base-year market value. |
5 | (b) Valuation.-- |
6 | (1) Except as set forth in paragraph (2), the following |
7 | apply: |
8 | (i) In arriving at actual value, the price at which |
9 | any property may actually have been sold, either in the |
10 | base year or in the current taxable year, shall be |
11 | considered but shall not be controlling. |
12 | (ii) The selling price shall be subject to revision |
13 | by increase or decrease to accomplish equalization with |
14 | other similar property within the county. |
15 | (iii) In arriving at the actual value, the following |
16 | methods must be considered in conjunction with one |
17 | another: |
18 | (A) Cost approach, that is, reproduction or |
19 | replacement, as applicable, less depreciation and all |
20 | forms of obsolescence. |
21 | (B) Comparable sales approach. |
22 | (C) Income approach. |
23 | (2) The valuation of real property used for the purpose |
24 | of wind energy generation for assessment purposes shall be |
25 | developed by the county assessor utilizing the income |
26 | capitalization approach to value. The valuation shall be |
27 | determined by the capitalized value of the land lease |
28 | agreements, supplemented by the sales comparison data |
29 | approach as deemed necessary by the county assessor. The |
30 | lessee, or lessor on behalf of the lessee, shall provide the |
|
1 | nonproprietary lease and lease income information reasonably |
2 | needed by the county assessor to determine value by September |
3 | 1. |
4 | (c) Impact of restrictions and tax credits on valuation.-- |
5 | (1) In arriving at the actual value of real property, |
6 | the impact of applicable rent restrictions, affordability |
7 | requirements or any other related restrictions prescribed by |
8 | any Federal or State programs shall be considered. |
9 | (2) Federal or State income tax credits with respect to |
10 | property shall not be considered real property or income |
11 | attributable to real property. |
12 | § 8843. Spot reassessment. |
13 | The county assessment office is prohibited from engaging in |
14 | the practice of spot reassessment. In the event that the county |
15 | assessment office engages in the practice of spot reassessment, |
16 | the property owner may file an appeal to the board, limited to |
17 | the issue of spot reassessment, in accordance with this chapter. |
18 | Upon a finding by the board or an adjudication by the court that |
19 | the property owner has been subjected to a spot reassessment, |
20 | the property owner shall be entitled to a refund of any taxes |
21 | paid pursuant to a spot reassessment and interest thereon from |
22 | the date of payment at the same rate and in the same manner as |
23 | the Commonwealth is required to pay interest pursuant to section |
24 | 806.1(b) of the act of April 9, 1929 (P.L.343, No.176), known as |
25 | The Fiscal Code. A change in assessment resulting from an appeal |
26 | to the board by a taxpayer or taxing district shall not |
27 | constitute a spot reassessment. |
28 | § 8844. Notices, appeals and certification of values. |
29 | (a) Notices.--The county assessment office shall mail to |
30 | each record property owner, at the last known address of the |
|
1 | record property owner, and to the affected taxing districts |
2 | notice of any change in assessment or new assessment made |
3 | pursuant to section 8841(c) (relating to assessment roll and |
4 | interim revisions). The notice shall state: |
5 | (1) Mailing date. |
6 | (2) Property location. |
7 | (3) Parcel identifier. |
8 | (4) Effective date. |
9 | (5) Established predetermined ratio. |
10 | (6) Base-year value. |
11 | (7) Old assessment. |
12 | (8) New assessment, including the assessment of each |
13 | parcel of land and the assessed value of any improvements. |
14 | (b) Mailing and notice of appeal.--The notice shall be |
15 | mailed within five days from the date the county assessment |
16 | office makes the change or addition to its official records. The |
17 | notice shall state that any persons aggrieved by the assessment |
18 | and the affected taxing districts may file an appeal to the |
19 | board within 40 days of the date of the notice. The appeal shall |
20 | be in writing and shall identify the following: |
21 | (1) Appellant. |
22 | (2) Property location. |
23 | (3) Owner. |
24 | (4) Assessment or assessments by which the person is |
25 | aggrieved. |
26 | (5) Address to which notice of the time and place for a |
27 | hearing of the appeal shall be mailed. |
28 | (c) Annual appeal deadline.-- |
29 | (1) Any person aggrieved by any assessment, whether or |
30 | not the value thereof shall have been changed since the |
|
1 | preceding annual assessment, or any taxing district having an |
2 | interest in the assessment, may appeal to the board for |
3 | relief. Any person or taxing district desiring to make an |
4 | appeal shall, on or before September 1 or the date designated |
5 | by the county commissioners if the option under paragraph (3) |
6 | is exercised, file with the board an appeal in writing, |
7 | identifying the following: |
8 | (i) Appellant. |
9 | (ii) Property location. |
10 | (iii) Owner. |
11 | (iv) Assessment or assessments by which the person |
12 | is aggrieved. |
13 | (v) Address to which notice of the time and place |
14 | for a hearing shall be mailed. |
15 | (2) The same procedures and deadlines shall apply to a |
16 | request for real estate tax exemption under section 8812 |
17 | (relating to exemptions from taxation). |
18 | (3) The county commissioners may designate a date no |
19 | earlier than August 1 as the date on or before which any |
20 | person desiring to appeal from any assessment shall file with |
21 | the board an appeal as long as the notice by publication |
22 | required under this chapter is given at least two weeks prior |
23 | to the date designated in accordance with this paragraph. |
24 | (d) Class action.--For the purpose of assessment appeals, |
25 | the term "person" shall include, in addition to that provided by |
26 | law, a group of two or more persons acting on behalf of a class |
27 | of persons similarly situated with regard to an assessment. The |
28 | regulations adopted by the board may establish additional |
29 | criteria for a group of two or more persons to act on behalf of |
30 | a class, including, but not limited to, specifying a date or |
|
1 | time by which any person desiring to be a member of the class |
2 | must file a written election with the board. |
3 | (e) Appeals.-- |
4 | (1) The board shall meet for the hearing of appeals and |
5 | shall meet for this purpose until all appeals have been heard |
6 | and acted upon. The board shall have the power to compel the |
7 | attendance of witnesses and the furnishing of documents. For |
8 | the purpose of examining witnesses, any member of the board |
9 | may administer oaths. All appeals other than appeals brought |
10 | under section 8841(c) shall be heard and acted upon no later |
11 | than October 31. When an appeal has been filed, the board |
12 | shall notify the appellant, property owner and each affected |
13 | taxing district of the time and place of the hearing. Each |
14 | party attending the hearing shall have the right to examine |
15 | any witness. The notice shall be mailed to the appellant at |
16 | the address designated in the appeal. Notices required by |
17 | this section shall be mailed no later than 20 days preceding |
18 | the appeal. |
19 | (2) In any assessment appeal, the board shall determine |
20 | the market value of the property and shall apply the |
21 | established predetermined ratio to that value, unless the |
22 | common level ratio last published by the State Tax |
23 | Equalization Board varies by more than 15% from the |
24 | established predetermined ratio, in which case the board |
25 | shall apply that same common level ratio to the market value |
26 | of the property. Nothing in this paragraph shall prevent an |
27 | appellant from appealing a base-year valuation without |
28 | reference to ratio. When the board has completed the appeal |
29 | hearings, it shall give written notice of its decision to the |
30 | appellant, property owner and affected taxing districts no |
|
1 | later than November 15. The county assessment office shall |
2 | make the appropriate changes in the assessment roll to |
3 | conform to the decision of the board. |
4 | (3) Nothing in this subsection shall be construed to |
5 | abridge, alter or limit the right of an appellant to assert a |
6 | challenge under section 1 of Article VIII of the Constitution |
7 | of Pennsylvania. |
8 | (f) Certification of assessment roll after appeals.-- |
9 | (1) The county assessment office shall prepare three |
10 | copies of the assessment roll and shall deliver as follows |
11 | the copies on or before November 15 with its certificate that |
12 | each copy is a true copy of the original assessment roll: |
13 | (i) One copy to the chief clerk of the county |
14 | commissioners. |
15 | (ii) One copy of the portion of the roll that |
16 | contains the assessment of persons or property within |
17 | each school district to the secretary of the board of |
18 | school directors of the respective school district. |
19 | (iii) One copy of the portion of the roll that |
20 | contains the assessment of persons or property within |
21 | each city accepting the provisions of this chapter, |
22 | borough, town or township, to the respective city clerk, |
23 | borough secretary, town clerk or secretary or township |
24 | secretary. |
25 | (2) All copies of the roll so furnished shall for all |
26 | purposes be considered as originals. The original assessment |
27 | roll and the true copies may be corrected, amended or changed |
28 | after November 15 as circumstances may require. The copies, |
29 | in addition to the information required to be shown on the |
30 | original assessment roll, shall provide space to the right of |
|
1 | each assessment for the entry of all taxes which may be |
2 | levied thereon by the respective taxing districts. The |
3 | original assessment roll as corrected shall be preserved in |
4 | the office of the chief assessor or of the board and shall be |
5 | open to public inspection, subject to regulations that the |
6 | board may prescribe for the preservation and safekeeping of |
7 | the roll. |
8 | (3) On or before November 15, the board shall certify to |
9 | the clerk or secretary of each taxing district coming within |
10 | the scope of this chapter within the county: |
11 | (i) The assessed value of real property. |
12 | (ii) The value of occupations pursuant to section |
13 | 8865 (relating to assessment of occupations). |
14 | (iii) The number of persons subject to personal |
15 | taxes appearing in the assessment roll and taxable by the |
16 | respective taxing districts pursuant to section 8864 |
17 | (relating to assessment of personal property). |
18 | § 8845. Service of notices. |
19 | No defect in service of any notice shall be sufficient |
20 | grounds for setting any assessment aside, but, upon proof of |
21 | defective notice, the aggrieved party or taxing district shall |
22 | have the right to a hearing before the board. |
23 | § 8846. Notice of changes given to taxing authorities. |
24 | If the county assessment office makes any change in the |
25 | assessed value of a property, the county assessment office shall |
26 | give notice of the change to the taxing districts in which the |
27 | assessed property is located. The time limit within which the |
28 | taxing districts are entitled to appeal shall commence to run on |
29 | the day the notice is mailed. |
30 | § 8847. Application of assessment changed as result of appeal. |
|
1 | (a) General rule.--Except as provided in subsection (b), for |
2 | purposes of taxation, if there is a change in assessment made by |
3 | the board as a result of an assessment appeal, a taxing district |
4 | shall apply the changed assessment in computing taxes imposed in |
5 | the next fiscal year of the taxing district following the fiscal |
6 | year in which the board heard the appeal and rendered its |
7 | decision. |
8 | (b) Exceptions.--Subsection (a) shall not apply to: |
9 | (1) Interim assessments made pursuant to section 8841(c) |
10 | (relating to assessment roll and interim revisions). |
11 | (2) Reductions in assessments due to a catastrophic loss |
12 | pursuant to section 8815 (relating to catastrophic loss). |
13 | (3) Correction to assessments made due to clerical or |
14 | mathematical errors pursuant to section 8816 (relating to |
15 | clerical and mathematical errors). |
16 | § 8848. Special provisions relating to countywide revisions of |
17 | assessments. |
18 | (a) Notice requirements.--If any county proposes to |
19 | institute a countywide revision of assessments upon real |
20 | property, the following notice requirements shall apply: |
21 | (1) Each property owner shall be notified by mail at the |
22 | property owner's last known address of the value of the new |
23 | assessment, the value of the old assessment and the right to |
24 | appeal within 40 days as provided in subsection (c)(1). The |
25 | notice shall state a mailing date and shall be deposited in |
26 | the United States mail on that date. The notice shall be |
27 | deemed received by the property owner on the date deposited |
28 | in the United States mail. |
29 | (2) The chief assessor shall maintain a list of all |
30 | notices and the mailing dates for each and shall affix an |
|
1 | affidavit attesting to the mailing dates of the assessment |
2 | notices. This list shall be a permanent public record of the |
3 | county assessment office and available for public inspection. |
4 | (b) Informal review.--In conjunction with a countywide |
5 | revision of assessments, a designee of the county assessment |
6 | office may meet with property owners to review all proposed |
7 | assessments and correct errors prior to the completion of the |
8 | final assessment roll. |
9 | (c) Appeal process.-- |
10 | (1) All property owners and affected taxing districts |
11 | shall have the right to appeal any new assessment value |
12 | within 40 days of the mailing date stated on the notice. |
13 | (2) The county assessment office shall mail all notices |
14 | on or before July 1. The board in its discretion may commence |
15 | with the hearing of appeals 40 days following the mailing of |
16 | the initial notices of reassessment. |
17 | (3) The county assessment office shall notify each |
18 | appellant, property owner, if not the appellant, and each |
19 | affected taxing district of the time and place of hearing on |
20 | the appeal by mailing a notice no later than 20 days prior to |
21 | the scheduled hearing date. Any appellant who fails to appear |
22 | for hearing at the time fixed shall be conclusively presumed |
23 | to have abandoned the appeal unless the hearing date is |
24 | rescheduled by the mutual consent of the appellant and the |
25 | board. |
26 | (4) On or before November 15, the county assessment |
27 | office shall certify to the taxing districts new assessment |
28 | rolls resulting from the countywide revision of assessments. |
29 | (5) All appeals shall be heard and acted upon by the |
30 | board not later than October 31. |
|
1 | (d) Common level ratio.--If a county has effected a |
2 | countywide revision of the assessments, which was used to |
3 | develop the common level ratio last determined by the State Tax |
4 | Equalization Board, the following shall apply: |
5 | (1) If a county changes its assessment base by applying |
6 | a change in predetermined ratio, the board shall apply the |
7 | percentage change between the existing predetermined ratio |
8 | and newly established predetermined ratio to the county's |
9 | common level ratio to establish the certified revised common |
10 | level ratio for the year in which the assessment was revised. |
11 | (2) If the county performs a countywide revision of |
12 | assessments by revaluing the properties and applying an |
13 | established predetermined ratio, the board shall utilize the |
14 | established predetermined ratio instead of the common level |
15 | ratio for the year in which the assessment was revised and |
16 | until the time that the common level ratio determined by the |
17 | State Tax Equalization Board reflects the revaluing of |
18 | properties resulting from the revision of assessments. |
19 | SUBCHAPTER E |
20 | BOARDS AND APPEALS TO COURT |
21 | Sec. |
22 | 8851. Board of assessment appeals and board of assessment |
23 | revision. |
24 | 8852. Regulations of board. |
25 | 8853. Auxiliary appeal boards and alternates. |
26 | 8854. Appeals to court. |
27 | 8855. Appeals by taxing districts. |
28 | § 8851. Board of assessment appeals and board of assessment |
29 | revision. |
30 | (a) Establishment and membership.-- |
|
1 | (1) Counties of the second class A and third class |
2 | shall, and counties of the fourth through eighth classes may, |
3 | establish a board, to be known as the board of assessment |
4 | appeals, which shall be composed of three members. The |
5 | members of the board shall be appointed by the county |
6 | commissioners to serve for terms of four years each. |
7 | Vacancies on the board shall be filled by appointment by the |
8 | county commissioners for the unexpired terms. The salary of |
9 | the members of the board shall be fixed by the salary board |
10 | of the county. |
11 | (2) In each county of the fourth through eighth classes |
12 | that has not created a separate board of assessment appeals |
13 | in accordance with paragraph (1), there is established a |
14 | board of assessment revision. The county commissioners shall |
15 | serve as a board of assessment revision. The county |
16 | commissioner holding the oldest certificate of election shall |
17 | be the chairman. |
18 | (b) Powers and duties of board.--The board has the following |
19 | powers and duties: |
20 | (1) Appoint, with the approval of the county |
21 | commissioners, clerks, engineers and other employees as |
22 | necessary. |
23 | (2) Promulgate regulations as provided in section 8852 |
24 | (relating to regulations of board). |
25 | (3) Hear and determine appeals, as provided in section |
26 | 8844 (relating to notices, appeals and certification of |
27 | values). |
28 | (4) Establish the form of the assessment roll as |
29 | provided in section 8841 (relating to assessment roll and |
30 | interim revisions). |
|
1 | (5) Prepare annually and submit to the county |
2 | commissioners an estimate of the expense to be incurred |
3 | incidental to the carrying out of the provisions of this |
4 | chapter. |
5 | (6) Establish a permanent system of records as required |
6 | by section 8834 (relating to assessment records system). |
7 | (c) Expenses to be paid by county.--The county commissioners |
8 | shall appropriate annually to the board funds necessary for the |
9 | payment of salaries, wages and other expenses incurred in |
10 | carrying out the duties imposed upon the board and its employees |
11 | by this chapter. |
12 | (d) Organization of board meetings; action by majority.-- |
13 | (1) The members of the board shall meet and organize as |
14 | a board at the same time and place as the county |
15 | commissioners meet for the purpose of organizing. The board |
16 | shall meet from time to time at the call of the chairman or |
17 | of any member, upon personal notice to each member. No action |
18 | shall be taken by the board except by a majority vote of all |
19 | the members of the board, and all actions of the board shall |
20 | be recorded in writing. |
21 | (2) The county commissioners shall appoint a chairman of |
22 | the board unless the county commissioners serve as the board |
23 | of assessment revision, in which case the commissioner |
24 | holding the oldest certificate of election shall be the |
25 | chairman. |
26 | § 8852. Regulations of board. |
27 | Subject to the approval of the county commissioners, the |
28 | board may adopt, amend, alter and rescind regulations for the |
29 | administration of and the conduct of business and proceedings |
30 | for itself and for auxiliary appeal boards. The regulations may |
|
1 | require a witness providing testimony at a hearing relative to |
2 | any aspect of the value of the real estate which is the subject |
3 | of the assessment or reassessment appeal to disclose, under |
4 | oath, whether any compensation paid for the testimony is |
5 | contingent on the result obtained. The regulations shall be in |
6 | writing and shall be a public record open to examination, |
7 | inspection and copying in accordance with the act of February |
8 | 14, 2008 (P.L.6, No.3), known as the Right-to-Know Law. |
9 | § 8853. Auxiliary appeal boards and alternates. |
10 | (a) Establishment and authority.--In conjunction with a |
11 | countywide revision of assessments involving either a change in |
12 | the established predetermined ratio, or revaluing the properties |
13 | and applying the predetermined ratio, or in conjunction with |
14 | hearing and determining appeals by a person aggrieved by an |
15 | assessment, or in conjunction with the homestead exclusion |
16 | pursuant to Subchapter F of Chapter 85 (relating to homestead |
17 | property exclusion) or Ch. 3 Subch. E of the act of June 27, |
18 | 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer |
19 | Relief Act, the county commissioners may establish up to four |
20 | temporary auxiliary appeal boards, each to be known as an |
21 | auxiliary appeal board. The term of existence for an auxiliary |
22 | appeal board shall be the period of time required by the |
23 | auxiliary appeal board to hear and determine appeals from new |
24 | assessment values in accordance with this chapter and appeals |
25 | taken from assessments in the next succeeding year or the period |
26 | of time required to hear and determine appeals by any person |
27 | aggrieved by an assessment in accordance with section 8844(e) |
28 | (relating to notices, appeals and certification of values) or |
29 | the period of time required to hear and determine appeals |
30 | arising from applications for the homestead exclusion. The |
|
1 | authority of an auxiliary appeal board shall be limited to |
2 | hearing and determining appeals from assessments in accordance |
3 | with the provisions of this chapter and the regulations of the |
4 | board established pursuant to section 8852 (relating to |
5 | regulations of board). |
6 | (b) Membership.--An auxiliary appeal board shall be composed |
7 | of three members who shall be appointed by the county |
8 | commissioners to serve for the time that the auxiliary appeal |
9 | board is in existence. Members of an auxiliary appeal board |
10 | shall be competent and qualified residents of the county. |
11 | Vacancies on an auxiliary appeal board shall be filled by |
12 | appointment by the county commissioners for the duration of the |
13 | auxiliary appeal board's existence, but the unavailability of a |
14 | member of the board for a scheduled hearing for which an |
15 | alternate member may be appointed in accordance with subsection |
16 | (c) shall not be considered a vacancy on the board. Any salary |
17 | of members of an auxiliary appeal board shall be fixed by the |
18 | salary board of the county. |
19 | (c) Alternates.--In addition to the appointment of three |
20 | members to each auxiliary appeal board created in accordance |
21 | with subsection (a), the county commissioners may appoint no |
22 | more than eight alternate members, each of whom may serve as |
23 | directed by the board of assessment appeals on any auxiliary |
24 | appeal board in the event that a member of an auxiliary appeal |
25 | board is unavailable for a scheduled hearing by reason of being |
26 | absent, having a conflict or being disqualified. Alternate |
27 | members shall be appointed for the same length of time as any |
28 | auxiliary appeal board is in existence. Any salary of alternate |
29 | members serving on an auxiliary appeal board shall be fixed by |
30 | the salary board of the county. An alternate member shall have |
|
1 | the same authority as a member appointed under subsection (a) to |
2 | participate in the hearing and determination of appeals from |
3 | assessments after a countywide revision of assessments or |
4 | homestead exclusion. |
5 | § 8854. Appeals to court. |
6 | (a) Court of common pleas.-- |
7 | (1) Following an appeal to the board, any appellant, |
8 | property owner or affected taxing district may appeal the |
9 | board's decision to the court of common pleas in the county |
10 | in which the property is located in accordance with local |
11 | rules of court. |
12 | (2) In any appeal of an assessment the court shall make |
13 | the following determinations: |
14 | (i) The market value as of the date the appeal was |
15 | filed before the board. In the event subsequent years |
16 | have been made a part of the appeal, the court shall |
17 | determine the market value for each year. |
18 | (ii) The common level ratio which was applicable in |
19 | the original appeal to the board. In the event subsequent |
20 | years have been made a part of the appeal, the court |
21 | shall determine the applicable common level ratio for |
22 | each year published by the State Tax Equalization Board |
23 | on or before July 1 of the year prior to the tax year |
24 | being appealed. |
25 | (3) The court, after determining the market value of the |
26 | property pursuant to paragraph (2)(i), shall then apply the |
27 | established predetermined ratio to that value unless the |
28 | corresponding common level ratio determined pursuant to |
29 | paragraph (2)(ii) varies by more than 15% from the |
30 | established predetermined ratio, in which case the court |
|
1 | shall apply the applicable common level ratio to the |
2 | corresponding market value of the property. |
3 | (4) If a county has effected a countywide revision of |
4 | assessments which was used to develop the common level ratio |
5 | last determined by the State Tax Equalization Board, the |
6 | following shall apply: |
7 | (i) If a county changes its assessment base by |
8 | applying a change in predetermined ratio, the court shall |
9 | apply the percentage change between the existing |
10 | predetermined ratio and the newly established |
11 | predetermined ratio to the county's common level ratio to |
12 | establish the certified revised common level ratio for |
13 | the year in which the assessment was revised. |
14 | (ii) If the county performs a countywide revision of |
15 | assessments by revaluing the properties and applying an |
16 | established predetermined ratio, the court shall utilize |
17 | the established predetermined ratio instead of the common |
18 | level ratio for the year in which the assessment was |
19 | revised and until the common level ratio determined by |
20 | the State Tax Equalization Board reflects the revaluing |
21 | of properties resulting from the revision of assessments. |
22 | (5) If a taxpayer or taxing district has filed an appeal |
23 | from an assessment, so long as the appeal is pending before |
24 | the board or before a court on appeal from the determination |
25 | of the board, as provided by statute, the appeal will also be |
26 | taken as an appeal by the appellant on the subject property |
27 | for any valuation for any assessment subsequent to the filing |
28 | of an appeal with the board and prior to the determination of |
29 | the appeal by the board or the court. This provision shall be |
30 | applicable to all pending appeals as well as future appeals. |
|
1 | (6) In any appeal by a taxable person from an action by |
2 | the board, the board shall have the power and duty to present |
3 | a prima facie case in support of its assessment, to cross- |
4 | examine witnesses, to discredit or impeach any evidence |
5 | presented by the taxable person, to prosecute or defend an |
6 | appeal in any appellate court, and to take any other |
7 | necessary steps to defend its valuation and assessment. |
8 | (7) Appeals to a court of common pleas may be referred |
9 | by the court to a board of arbitrators under 42 Pa.C.S. Ch. |
10 | 73 Subch. C (relating to judicial arbitration) or to a board |
11 | of viewers under 42 Pa.C.S. Ch. 21 Subch. E (relating to |
12 | boards of viewers) in accordance with the Pennsylvania Rules |
13 | of Civil Procedure. |
14 | (8) The cost of the appeal shall be apportioned or fixed |
15 | as the court may direct. |
16 | (9) Nothing in this subsection shall: |
17 | (i) Prevent an appellant from appealing a base-year |
18 | valuation without reference to ratio. |
19 | (ii) Be construed to abridge, alter or limit the |
20 | right of an appellant to assert a challenge under section |
21 | 1 of Article VIII of the Constitution of Pennsylvania. |
22 | (b) Appeals to Commonwealth Court or Supreme Court.--The |
23 | board, or any party to the appeal to the court of common pleas, |
24 | may appeal from the judgment, order or decree of the court of |
25 | common pleas. |
26 | (c) Payment of taxes pending appeal.--An appeal shall not |
27 | prevent the collection of taxes based on the assessment |
28 | appealed. If the assessment is reduced, then any overpayment of |
29 | taxes together with interest at a rate pursuant to section 8843 |
30 | (relating to spot reassessment) from the date of overpayment |
|
1 | shall be returned to the person or persons who paid the taxes. |
2 | The appellant may protest the taxes due. The protest must be in |
3 | writing addressed to the tax collector. It shall be the duty of |
4 | the tax collector to notify the taxing districts of any payment |
5 | under protest by delivering to them a copy of the protest. The |
6 | taxing districts shall be required to segregate 25% of the |
7 | amount of the tax paid in a separate account and shall not be |
8 | permitted to expend any portion of any segregated amount unless |
9 | it first petitions the court, alleging that the segregated |
10 | amount is unjustly withheld. The court shall have power to order |
11 | the taxing district to use a portion of any segregated amount as |
12 | the court deems reasonably free from dispute, and the remainder |
13 | of the segregated amount shall be held segregated by the taxing |
14 | district, pending the final disposition of the appeal. Upon |
15 | final disposition of the appeal, the amount of the overpayment |
16 | found to be due the appellant as a refund shall also be a legal |
17 | setoff or credit against any future taxes assessed against the |
18 | appellant by the same taxing district. If a taxing district |
19 | alleges that it is unable to credit all of the refund due in one |
20 | year, the court, upon application of either party, shall |
21 | determine over what period of time the refund due shall be made |
22 | and in what manner. |
23 | § 8855. Appeals by taxing districts. |
24 | A taxing district shall have the right to appeal any |
25 | assessment within its jurisdiction in the same manner, subject |
26 | to the same procedure, and with like effect as if the appeal |
27 | were taken by a taxable person with respect to the assessment, |
28 | and in addition, may take an appeal from any decision of the |
29 | board or court of common pleas as though it had been a party to |
30 | the proceedings before the board or court even though it was not |
|
1 | a party in fact. A taxing district authority may intervene in |
2 | any appeal by a taxable person under section 8854 (relating to |
3 | appeals to court) as a matter of right. |
4 | SUBCHAPTER F |
5 | MISCELLANEOUS PROVISIONS |
6 | Sec. |
7 | 8861. Abstracts of building and demolition permits to be |
8 | forwarded to the county assessment office. |
9 | 8862. Recorder of deeds to furnish record of conveyances, |
10 | compensation. |
11 | 8863. Assessment of property of decedent's estates. |
12 | 8864. Assessment of personal property. |
13 | 8865. Assessment of occupations. |
14 | 8866. Limitation on rates of specific taxes. |
15 | 8867. Prohibition on certain levies. |
16 | 8868. Optional use by cities. |
17 | § 8861. Abstracts of building and demolition permits to be |
18 | forwarded to the county assessment office. |
19 | (a) Permit.--Every municipality, third-party agency or the |
20 | Department of Labor and Industry responsible for the issuance of |
21 | building permits shall forward a copy of each building permit to |
22 | the county assessment office on or before the first day of every |
23 | month. Each building permit shall include the following | <-- |
24 | information: |
25 | (1) the date issued; |
26 | (2) the names and addresses of the owner or owners; |
27 | (3) the parcel identifier and tax map reference; |
28 | (4) the street address or location of the property for |
29 | which the permit was issued; and |
30 | (5) a brief description of the nature of the |
|
1 | improvements or demolition and its estimated cost. |
2 | In addition to any charge otherwise permitted by law, a |
3 | municipality, third-party agency or the Department of Labor and |
4 | Industry may charge an additional fee of $10 to each person to |
5 | whom a permit is issued for administrative costs incurred in |
6 | compliance with this section. |
7 | (b) Substantial improvement.--If a person makes improvements |
8 | to any real property, other than painting of or normal regular |
9 | repairs to a building, aggregating more than $2,500 in value and |
10 | a building permit is not required for the improvements, the |
11 | property owner shall furnish the following information to the |
12 | board: |
13 | (1) the name and address of the person owning the |
14 | property; |
15 | (2) a description of the improvements made or to be made |
16 | to the property; and |
17 | (3) the dollar value of the improvements. |
18 | (c) Penalty.--Any person that intentionally fails to comply |
19 | with the provisions of subsection (b) or intentionally falsifies |
20 | the information provided, shall, upon conviction in a summary |
21 | proceeding, be sentenced to pay a fine of not more than $50. |
22 | § 8862. Recorder of deeds to furnish record of conveyances, |
23 | compensation. |
24 | (a) Maintaining information.--For every deed or conveyance |
25 | of land recorded, the recorder of deeds shall document and |
26 | maintain the following information: |
27 | (1) the date of the deed or conveyance; |
28 | (2) the names of the grantor and grantee; |
29 | (3) the address of the grantee; |
30 | (4) the consideration mentioned in the deed; |
|
1 | (5) the municipality in which the property is located; |
2 | (6) the acreage of the land conveyed, if mentioned; and |
3 | (7) whether the land conveyed is a lot or lots on a |
4 | recorded plan and, if so, the designation assigned to the |
5 | land on the plan, if mentioned in the deed. |
6 | (b) Filing information.--The recorder of deeds shall, on or |
7 | before the first Monday of each month, file the information |
8 | required to be maintained by this section with the county |
9 | assessment office along with a certification that the |
10 | information is correct. Fees charged by the recorder of deeds |
11 | shall be in accordance with the act of April 8, 1982 (P.L.310, |
12 | No.87), referred to as the Recorder of Deeds Fee Law. |
13 | § 8863. Assessment of property of decedent's estates. |
14 | If an individual dies leaving real or personal property |
15 | which, by the existing laws of this Commonwealth, is subject to |
16 | taxation for county purposes, the property, so long as it |
17 | belongs to the estate of the decedent, may be assessed in the |
18 | name of the decedent or in the name of the personal |
19 | representative. |
20 | § 8864. Assessment of personal property. |
21 | If personal property is subject to taxation for county |
22 | purposes it shall be assessed in the manner provided by existing |
23 | laws, except that the county commissioners shall fix the date as |
24 | of which the valuation of personal property shall be determined, |
25 | when and to whom returns of taxable personal property shall be |
26 | made, and when appeals from assessments shall be heard in the |
27 | same manner and with like notice and like periods of time as |
28 | provided in this section for appeals from assessments of real |
29 | estate. Personal property assessments shall be entered on |
30 | separate assessment rolls. |
|
1 | § 8865. Assessment of occupations. |
2 | (a) Occupation taxes.--In accordance with the act of August |
3 | 9, 1955 (P.L.323, No.130), known as The County Code, the county |
4 | commissioners in counties of the fourth through eighth classes |
5 | may by resolution levy a tax on trades, occupations, professions |
6 | and persons who follow no occupation or calling. |
7 | (b) List of taxables.-- |
8 | (1) The county assessment office shall provide a listing |
9 | each year to the county commissioners of all taxable persons |
10 | within the county. This list shall set forth the following |
11 | information for each taxable person: |
12 | (i) Full name and street address. |
13 | (ii) Respective municipality and school district. |
14 | (iii) Occupation. |
15 | (2) If a taxable person resides in a house which does |
16 | not have a street number address, then an address as definite |
17 | as possible shall be given. The county assessment office |
18 | shall accept the substitute address of any person certified |
19 | by the Office of Victim Advocate as eligible to participate |
20 | in the address confidentiality program pursuant to 23 Pa.C.S. |
21 | Ch. 67 (relating to domestic and sexual violence victim |
22 | address confidentiality). |
23 | (3) A county assessment office shall not be required to |
24 | maintain an occupation tax assessment roll if no taxing |
25 | district in the county levies an occupation tax. |
26 | (c) Exemption.--Except where a higher exemption level is |
27 | specified in law, each county, city, borough, incorporated town, |
28 | township and school district may, by ordinance or resolution, |
29 | exempt any person whose total income from all sources is less |
30 | than $12,000 per year from its per capita or similar head tax |
|
1 | and occupation tax, or any portion thereof. Each taxing |
2 | authority may adopt regulations for the processing of claims for |
3 | the exemption. |
4 | § 8866. Limitation on rates of specific taxes. |
5 | No taxes levied under the provisions of this chapter or |
6 | section 8402(c) (relating to scope and limitations) shall be |
7 | levied by any taxing district on admissions to automobile racing |
8 | facilities with a seating capacity of more than 25,000 and a |
9 | continuous race area of one mile or more in excess of the |
10 | percent collected as of January 1, 2002. The tax base upon which |
11 | the tax shall be levied shall not exceed 40% of the cost of |
12 | admission to an automobile racing facility. |
13 | § 8867. Prohibition on certain levies. |
14 | Notwithstanding the provisions of this chapter, the act of |
15 | December 31, 1965 (P.L.1257, No.511), known as The Local Tax |
16 | Enabling Act, or section 8402(c) (relating to scope and |
17 | limitations), no taxing district shall levy, assess or collect a |
18 | tax on admissions to ski facilities after December 1, 2002. |
19 | § 8868. Optional use by cities. |
20 | (a) Election.--A city in any county to which this chapter |
21 | applies may, by adopting an ordinance, elect to become subject |
22 | to this chapter. A copy of the ordinance approved by the mayor, |
23 | or other comparable official if so required under an optional |
24 | form of government or home rule charter, and duly certified, |
25 | accompanied by a statement of the vote thereon, with the names |
26 | of the members of council voting for and against the ordinance, |
27 | shall be forwarded to and filed in the office of the Secretary |
28 | of the Commonwealth, and when so filed, the Governor shall under |
29 | the great seal of the Commonwealth certify the acceptance of the |
30 | provisions of this chapter which certificate shall be recorded |
|
1 | among the minutes of the council and in the office for the |
2 | recording of deeds in the proper county. A city that has |
3 | previously opted to become subject to the act of May 21, 1943 |
4 | (P.L.571, No.254), known as The Fourth to Eighth Class and |
5 | Selective County Assessment Law, or the act of June 26, 1931 |
6 | (P.L.1379, No.348), referred to as the Third Class County |
7 | Assessment Board Law, shall continue to be subject to this |
8 | chapter. |
9 | (b) Result.--Upon becoming subject to this chapter in |
10 | accordance with subsection (a), the property and persons subject |
11 | to and exempt from taxation in the city for city and school |
12 | purposes shall be designated in accordance with this chapter, |
13 | and the assessment and valuation thereof shall be done only in |
14 | accordance with this chapter and by the officers designated in |
15 | this chapter. If a city in accepting the provisions of this |
16 | chapter elects by ordinance to adopt an established |
17 | predetermined ratio different from that used by the county, then |
18 | the city shall apply the ratio selected to the actual valuation |
19 | supplied by the county to determine assessed value for tax |
20 | purposes. The established predetermined ratio selected by the |
21 | city, if different from the ratio selected by the county, may be |
22 | set at any value up to and including the actual valuation |
23 | supplied by the county. |
24 | (c) Alternate ratio.--If a city accepts this chapter in |
25 | accordance with subsection (a), all the provisions thereof shall |
26 | apply to the city except that a city may, by ordinance, elect to |
27 | adopt an established predetermined ratio different from that |
28 | used by the county. |
29 | Section 2 3. Part VII of Title 53 is amended by adding a | <-- |
30 | subpart to read: |
|
1 | SUBPART D |
2 | EMPLOYMENT AND EMPLOYEES |
3 | Chapter |
4 | 91. Municipal Pensions |
5 | CHAPTER 91 |
6 | MUNICIPAL PENSIONS |
7 | Subchapter |
8 | A. (Reserved) |
9 | B. Cities of the Second Class |
10 | SUBCHAPTER A |
11 | (RESERVED) |
12 | SUBCHAPTER B |
13 | CITIES OF THE SECOND CLASS |
14 | Sec. |
15 | 9111. Scope of subchapter. |
16 | 9112. Deposits of certain proceeds. |
17 | 9113. Timing of transfer of administration of pension system |
18 | fund. |
19 | § 9111. Scope of subchapter. |
20 | This subchapter shall apply to pensions in cities of the |
21 | second class. |
22 | § 9112. Deposits of certain proceeds. |
23 | Notwithstanding the provisions of section 902(a)(2) of the |
24 | act of December 18, 1984 (P.L.1005, No.205), known as the |
25 | Municipal Pension Plan Funding Standard and Recovery Act, in |
26 | order to exercise the additional taxing authority granted under |
27 | that section, net proceeds of the lease or sale of a city of a |
28 | second class' parking authority garages must be deposited as |
29 | follows: |
30 | (1) into the city's municipal pension system fund; or |
|
1 | (2) with the Pennsylvania Municipal Retirement System |
2 | and credited to the city's account in the event the |
3 | administration of the city's municipal pension system fund |
4 | has been transferred to the Pennsylvania Municipal Retirement |
5 | System under section 902(c) of the Municipal Pension Plan |
6 | Funding Standard and Recovery Act. |
7 | § 9113. Timing of transfer of administration of pension system |
8 | fund. |
9 | Notwithstanding the provisions of section 902(c) of the |
10 | Municipal Pension Plan Funding Standard and Recovery Act, if the |
11 | administration of a city of the second class' municipal pension |
12 | system fund is to be transferred to the Pennsylvania Municipal |
13 | Retirement System under that section, the transfer shall be |
14 | accomplished by October 30, 2011. |
15 | Section 3 4. If a city of the third class accepts 53 Pa.C.S. | <-- |
16 | Ch. 88, all former city employees in the office of the city |
17 | assessor who are employed in the office of the county assessor |
18 | and who are members of the city's pension or retirement system |
19 | may, notwithstanding the provisions of section 10 of the act of |
20 | August 31, 1971 (P.L.398, No.96), known as the County Pension |
21 | Law, relating to compulsory membership, file an election in |
22 | writing with the county commissioners and the city pension board |
23 | within one year after they become county employees to retain |
24 | their membership in the city pension or retirement system. The |
25 | county shall deduct from the employees' salaries the amounts of |
26 | their contributions to the pension or retirement system of the |
27 | city and pay the deductions to the city pension or retirement |
28 | system. A member who files an election as provided in this |
29 | section may not thereafter elect to become a member of the |
30 | county's retirement system and shall continue to remain a member |
|
1 | of the city pension or retirement system until retirement. |
2 | Section 4 5. The following provisions of Title 53 shall not | <-- |
3 | affect an agreement or agreed to assessment practice actively in |
4 | place in a county on January 28, 2007: |
5 | (1) Section 8801(b)(2). |
6 | (2) Section 8811(b)(5). |
7 | (3) Section 8842(b)(2). |
8 | Section 5 6. Repeals are as follows: | <-- |
9 | (1) The following acts or parts of acts are repealed |
10 | absolutely: |
11 | (i) The act of June 26, 1931 (P.L.1379, No.348), |
12 | referred to as the Third Class County Assessment Board |
13 | Law. |
14 | (ii) The act of May 21, 1943 (P.L.571, No.254), |
15 | known as The Fourth to Eighth Class and Selective County |
16 | Assessment Law. |
17 | (iii) Sections 1770.3 and 1770.9 of the act of |
18 | August 9, 1955 (P.L.323, No.130), known as The County |
19 | Code. |
20 | (2) The act of May 22, 1933 (P.L.853, No.155), known as |
21 | The General County Assessment Law, is repealed insofar as it |
22 | relates to second class A, third, fourth, fifth, sixth, |
23 | seventh and eighth class counties. |
24 | (3) All other acts and parts of acts are repealed |
25 | insofar as they are inconsistent with 53 Pa.C.S. Ch. 88. |
26 | Section 6 7. The following apply: | <-- |
27 | (1) The addition of 53 Pa.C.S. Ch. 88 is a continuation |
28 | of the following: |
29 | (i) The act of June 26, 1931 (P.L.1379, No.348), |
30 | referred to as the Third Class County Assessment Board |
|
1 | Law. |
2 | (ii) The act of May 21, 1943 (P.L.571, No.254), |
3 | known as The Fourth to Eighth Class and Selective County |
4 | Assessment Law. |
5 | (iii) Sections 1770.3 and 1770.9 of the act of |
6 | August 9, 1955 (P.L.323, No.130), known as The County |
7 | Code. |
8 | (2) Except as otherwise provided in 53 Pa.C.S. Ch. 88, |
9 | all activities initiated under the statutory provisions |
10 | referred to in paragraph (1) shall continue and remain in |
11 | full force and effect and may be completed under 53 Pa.C.S. |
12 | Ch. 88. Orders, regulations, rules and decisions which were |
13 | made under the statutory provisions referred to in paragraph |
14 | (1) and which are in effect on the effective date of section |
15 | 4 5 of this act shall remain in full force and effect until | <-- |
16 | revoked, vacated or modified under 53 Pa.C.S. Ch. 88. |
17 | Contracts, obligations and collective bargaining agreements |
18 | entered into under the statutory provisions referred to in |
19 | paragraph (1) are not affected nor impaired by the repeal of |
20 | the statutory provisions referred to in paragraph (1). |
21 | Section 7 8. This act shall take effect as follows: | <-- |
22 | (1) The addition of 53 Pa.C.S. Pt. VII Subpt. D shall |
23 | take effect immediately. |
24 | (2) This section shall take effect immediately. |
25 | (3) The remainder of this act shall take effect January |
26 | 1, 2011. |
|