| HOUSE AMENDED |
| PRIOR PRINTER'S NOS. 1729, 2091, 2298 | PRINTER'S NO. 2441 |
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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY ARGALL, ORIE, FONTANA, M. WHITE, ALLOWAY, MENSCH, FOLMER, YUDICHAK, WAUGH AND FERLO, OCTOBER 26, 2011 |
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| AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES, AS AMENDED, OCTOBER 2, 2012 |
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| AN ACT |
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1 | Amending Title 53 (Municipalities Generally) of the Pennsylvania |
2 | Consolidated Statutes, in consolidated county assessment, |
3 | further providing for appeals by taxing authorities. |
4 | The General Assembly of the Commonwealth of Pennsylvania |
5 | hereby enacts as follows: |
6 | Section 1. Section 8855 of Title 53 of the Pennsylvania |
7 | Consolidated Statutes is amended to read: |
8 | § 8855. Appeals by taxing districts. |
9 | [A] (a) General rule.--Subject to the provisions of |
10 | subsection (b), a taxing district shall have the right to appeal |
11 | any assessment within its jurisdiction in the same manner, |
12 | subject to the same procedure and with like effect as if the |
13 | appeal were taken by a taxable person with respect to the |
14 | assessment, and, in addition, may take an appeal from any |
15 | decision of the board or court of common pleas as though it had |
16 | been a party to the proceedings before the board or court even |
17 | though it was not a party in fact. A taxing district authority |
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1 | may intervene in any appeal by a taxable person under section |
2 | 8854 (relating to appeals to court) as a matter of right. |
3 | (b) Basis of appeals.-- |
4 | (1) A taxing district may not appeal the assessment of |
5 | property based on the sale of the property, unless the | <-- |
6 | aggregate additional revenue to be collected by the taxing |
7 | districts pursuant to an appeal is $10,000 or more in at |
8 | least one of the years under appeal. |
9 | (2) In the event that a taxing authority has appealed an |
10 | assessment in violation of paragraph (1) at any time after |
11 | the last countywide reassessment, the affected taxable person |
12 | shall have the right to appeal and to have the assessed value |
13 | changed back to the assessed value assigned immediately prior |
14 | to the appeal as per county records. The change shall be made |
15 | by the county assessment bureau. |
16 | (3) The following shall apply: |
17 | (i) Appeals under paragraph (2) must be filed |
18 | between June 1, 2013, and September 1, 2013, or the |
19 | annual appeal date selected by the county body pursuant |
20 | to section 8844(c)(3) (relating to notices, appeals and |
21 | certification of values) that occurs in 2013. |
22 | (ii) An appeal under paragraph (2) shall be limited |
23 | to a current owner who is an affected taxable person and | <-- |
24 | whose tax increase pursuant to the appeal in question is |
25 | not $10,000 or more in at least one of the years under |
26 | appeal. A successful appeal shall not entitle the current |
27 | owner to a refund of taxes paid in a prior year based on |
28 | an assessment in violation of paragraph (1). |
29 | (4) A taxing district may appeal the assessment only if |
30 | one of the following factors applies: |
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1 | (i) The appeal is from an assessment established |
2 | during a countywide reassessment and the appeal is filed |
3 | not later than the first day of September, or the annual |
4 | appeal date selected by the county commissioners pursuant |
5 | to section 8844(c)(3), of the taxable year following the |
6 | year for which the newly established values from the |
7 | countywide reassessment shall take effect. |
8 | (ii) The property or parcel has been divided and |
9 | conveyed in smaller parcels. |
10 | (iii) Improvements have been made to real property. |
11 | (iv) Existing improvements have been removed from |
12 | real property or have been destroyed. |
13 | (v) A change has occurred in the productive use of |
14 | the property or parcel by material alteration in the |
15 | nature of the use or through alteration or additions |
16 | which modify the use. |
17 | (vi) The property or parcel that has been granted a |
18 | preferential assessment under the act of December 19, |
19 | 1974 (P.L.973, No.319), known as the Pennsylvania |
20 | Farmland and Forest Land Assessment Act of 1974, or other |
21 | tax discount or relief program authorized by law. |
22 | (vii) The aggregate additional revenue to be | <-- |
23 | collected by the taxing districts pursuant to an appeal |
24 | is $10,000 or more in at least one of the years under |
25 | appeal. This provision including the stipulated amount of |
26 | the annual tax increase shall be referred to as the |
27 | minimum additional revenue. |
28 | (5) The following apply to assessment changes: |
29 | (i) Any assessment change based on paragraph (4)(i), |
30 | (ii), (iii), (iv) or (v) that occurs after the most |
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1 | recent countywide assessment, but prior to the date of an |
2 | appeal by a taxing district based on the sale of the |
3 | property, shall remain in place unless the minimum | <-- |
4 | additional revenue applies pursuant to such appeal by the |
5 | taxing district. |
6 | (ii) Any assessment change based on paragraph |
7 | (4)(vi) that occurs after the most recent countywide |
8 | assessment and after the date of an appeal by a taxing |
9 | district shall be reapplied to the corrected assessed |
10 | value unless the minimum additional revenue applies | <-- |
11 | pursuant to such appeal by the taxing district. |
12 | (6) In the event that the minimum additional revenue | <-- |
13 | applies pursuant to such appeal by the taxing district, a A | <-- |
14 | property's fair market value shall be expressed in dollar |
15 | amounts that reflect the tax year in question. The assessed |
16 | value and assessment changes shall be determined by |
17 | application of the common level ratio to the fair market |
18 | value. The applicable common level ratio shall be that which |
19 | is prevailing as of the tax year in question. |
20 | (7) The threshold amount of $10,000 for the minimum | <-- |
21 | additional revenue specified in paragraph (4) shall be |
22 | subject to an annual inflation adjustment beginning January |
23 | 1, 2014, and continuing on January 1 of each successive year |
24 | thereafter. The adjustment factor shall be based on the |
25 | change from the prior year in the CPI-U All Urban Consumers |
26 | United States City Average Annual Average Index for which the |
27 | base period of 1982-1984=100. |
28 | Section 2. This act shall take effect immediately. |
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