PRINTER'S NO. 1348
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
950
Session of
2017
INTRODUCED BY EICHELBERGER, BLAKE, McGARRIGLE, HUTCHINSON AND
SCHWANK, NOVEMBER 29, 2017
REFERRED TO LOCAL GOVERNMENT, NOVEMBER 29, 2017
AN ACT
Establishing a voluntary real estate sales verification form
pilot program.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Legislative intent.
It is the intent of the General Assembly that:
(1) The validity of county sales data is critical in
determining school funding formulae, the county common level
ratio, the Pennsylvania realty transfer tax and Pennsylvania
Foreign Fire Insurance Tax Distributions, in addition to
establishing fair market values for ad valorem real estate
tax purposes.
(2) Counties are currently not required to have written
procedures for sales verification methods, leading to
possible inconsistencies across counties.
(3) The International Association of Assessing Officers
recommends the use of sales verification questionnaires.
(4) Despite the successful use of sales verification
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
forms by some counties in this Commonwealth, more data are
required to determine whether a Statewide program is
feasible.
Section 2. Resolution required.
The commissioners of any county may, by resolution, implement
a real estate sales verification form pilot program in
accordance with section 3.
Section 3. Form and implementation.
The County Commissioners Association of Pennsylvania, in
cooperation with the Assessors' Association of Pennsylvania, the
State Tax Equalization Board and the Local Government
Commission, shall develop the form, instructions for completion
and county implementation guidelines subject to the following:
(1) In a county implementing a resolution under section
2, the tax assessment office personnel shall, beginning on
the first day of the third month next following the effective
date of this act, instruct each grantee or other party
interest in a real estate transaction of the existence of the
real estate sales verification form pilot program and provide
assistance in form completion. The real estate sales
verification form pilot program shall terminate on the last
day of the twelfth month following the effective date of this
act.
(2) The real estate sales verification form pilot
program shall be voluntary, and no conveyance or recordation
of real property shall be conditioned or otherwise affected
by completion of the form.
(3) No fee shall be charged to any person for costs
associated with the real estate sales verification form pilot
program.
20170SB0950PN1348 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
(4) A sales verification form completed under the real
estate sales verification form pilot program may not be
subject to disclosure under the act of February 14, 2008
(P.L.6, No.3), known as the Right-to-Know Law, and need not
be retained by the county in accordance with 53 Pa.C.S. Ch.
13 Subch. F (relating to records).
(5) The county tax assessment office shall maintain the
sales verification form for the duration of the real estate
sales verification form pilot program in accordance with the
implementation guidelines.
(6) The contents of a sales verification form may not be
used in any proceeding challenging the validity of an
assessment.
(7) In counties that participate in Electronic Recording
of Deeds (E-Recording), the county commissioners shall
require the tax assessment office to coordinate with the
recorders of deeds' office for completion of the form and
delivery methodology to the tax assessment office. Except as
provided in this paragraph, no county officer shall be
required to assist in the collection or completion of the
form.
Section 4. Reports.
The following reports are required:
(1) Within 90 days of the termination of the real estate
sales verification form pilot program, a participating county
shall submit to the Local Government Commission a final
report. The final report shall contain the following
information:
(i) Number of conveyances recorded.
(ii) Number of sales forms completed and submitted,
20170SB0950PN1348 - 3 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
subdivided by those completing the form in person and
those using the E-Recording process.
(iii) Number of interested parties objecting to
completing the form and, if available, the reasons for
the objections.
(2) No later than 180 days following the termination of
the real estate sales verification form pilot program, the
Local Government Commission, in coordination with the State
Tax Equalization Board, shall provide to the General Assembly
a report on the delivery, operation and impact of the real
estate sales verification form pilot program. The report
under this paragraph may not be required in the event that
fewer than three counties have implemented a resolution under
section 2.
Section 5. Effective date.
This act shall take effect immediately.
20170SB0950PN1348 - 4 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16