H1564B3497A06001 MAB:EJH 06/03/20 #90 A06001
AMENDMENTS TO HOUSE BILL NO. 1564
Sponsor: SENATOR KEARNEY
Printer's No. 3497
Amend Bill, page 1, lines 1 through 18, by striking out all
of said lines and inserting
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in consolidated county assessment,
further providing for definitions, for subjects of local
taxation, for assessment of mobile homes and house trailers,
for special provisions relating to countywide revisions of
assessments and for regulations and training of boards.
Amend Bill, page 1, lines 21 through 25; pages 2 through 6,
lines 1 through 30; page 7, lines 1 through 23; by striking out
all of said lines on said pages and inserting
Section 1. Section 8802 of Title 53 of the Pennsylvania
Consolidated Statutes is amended by adding definitions to read:
Amend Bill, page 8, line 8, by striking out "5" and inserting
2
Amend Bill, page 8, line 8, by striking out "and" and
inserting a comma
Amend Bill, page 8, line 8, by inserting after "8821"
, 8848 and 8852(b)
Amend Bill, page 9, line 24, by striking out "shall" and
inserting
may
Amend Bill, page 11, lines 16 through 30; pages 12 through
16, lines 1 through 30; by striking out all of said lines on
said pages and inserting
§ 8848. Special provisions relating to countywide revisions of
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assessments.
(a) Notice requirements.--If any county proposes to
institute a countywide revision of assessments upon real
property, the following notice requirements shall apply:
(1) Each property owner shall be notified by mail at the
property owner's last known address of the value of the new
assessment, the value of the old assessment and the right to
appeal within 40 days as provided in subsection (c)(1). The
notice shall state a mailing date and shall be deposited in
the United States mail on that date. The notice shall be
deemed received by the property owner on the date deposited
in the United States mail.
(2) The chief assessor shall maintain a list of all
notices and the mailing dates for each and shall affix an
affidavit attesting to the mailing dates of the assessment
notices. This list shall be a permanent public record of the
county assessment office and available for public inspection.
(b) Informal review.--In conjunction with a countywide
revision of assessments, a designee of the county assessment
office may meet with property owners to review all proposed
assessments and correct errors prior to the completion of the
final assessment roll. In no event shall the market value or
assessed value of a property be adjusted as a result of an
informal review except to reflect changes to tabular data or
property characteristics inaccurately recorded during the
revision. Informal reviews, if conducted, shall be completed no
later than June 1.
(c) Appeal process.--
(1) All property owners and affected taxing districts
shall have the right to appeal any new assessment value
within 40 days of the mailing date stated on the notice.
(2) The county assessment office shall mail all notices
on or before July 1. The board in its discretion may commence
with the hearing of appeals 40 days following the mailing of
the initial notices of reassessment.
(3) The county assessment office shall notify each
appellant, property owner, if not the appellant, and each
affected taxing district of the time and place of hearing on
the appeal by mailing a notice no later than 20 days prior to
the scheduled hearing date. Any appellant who fails to appear
for hearing at the time fixed shall be conclusively presumed
to have abandoned the appeal unless the hearing date is
rescheduled by the mutual consent of the appellant and the
board.
(4) On or before November 15, the county assessment
office shall certify to the taxing districts new assessment
rolls resulting from the countywide revision of assessments.
(5) All appeals shall be heard and acted upon by the
board not later than October 31.
(d) Common level ratio.--If a county has effected a
countywide revision of the assessments, which was used to
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develop the common level ratio last determined by the State Tax
Equalization Board, the following shall apply:
(1) If a county changes its assessment base by applying
a change in predetermined ratio, the board shall apply the
percentage change between the existing predetermined ratio
and newly established predetermined ratio to the county's
common level ratio to establish the certified revised common
level ratio for the year in which the assessment was revised.
(2) If the county performs a countywide revision of
assessments by revaluing the properties and applying an
established predetermined ratio, the board shall utilize the
established predetermined ratio instead of the common level
ratio for the year in which the assessment was revised and
until the time that the common level ratio determined by the
State Tax Equalization Board reflects the revaluing of
properties resulting from the revision of assessments.
(e) Exception.--In the event of a declaration by the
Governor of disaster emergency under 35 Pa.C.S. § 7301(c)
(relating to general authority of Governor) that occurs in the
year during which a county conducts appeals incident to a court-
ordered countywide reassessment, the following shall apply:
(1) The county assessment office shall mail the notice
required by subsection (a)(1) on or before July 1, except
that the notice shall specify the right to appeal any new
assessment value within the time period under paragraph (2).
(2) All property owners and affected taxing districts
shall have the right to appeal any new assessment value no
later than September 1 of the year in which the notice under
paragraph (1) is mailed.
(3) The board, in its discretion, may commence with the
hearing of appeals as soon as practicable. All appeals shall
be heard and acted upon by the board not later than November
15.
(4) The provisions of subsections (b) and (c)(3) shall
apply to appeals conducted in accordance with this
subsection.
(5) On or before December 1, 2020, the county assessment
office shall certify to the taxing districts the new
assessment rolls resulting from the countywide revision of
assessments.
(6) This subsection shall expire December 31, 2020.
§ 8852. Regulations and training of boards.
* * *
(b) Training required.--Members of the board and each
auxiliary appeal board appointed after the effective date of
this subsection shall be authorized to hear appeals only if they
have completed training in accordance with this section, subject
to the following conditions and exceptions:
(1) A member of the board shall have up to six months
from the date of appointment to complete the training
required under subsection (c). The member may hear appeals
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without training during the six-month period. Failure of a
board member to obtain the training within six months of
appointment shall result in disqualification of the member
and shall create a vacancy. A new member shall be appointed
to replace the disqualified member within 30 days of the
effective date of the vacancy.
(2) A member of an auxiliary appeal board shall be
authorized to hear appeals only upon completion of training
required under subsection (c).
(3) A member of the board or auxiliary appeal board who
holds an active Certified Pennsylvania Evaluator
certification shall not be required to complete the training
under subsection (c).
(4) A member of the board or auxiliary appeal board who
holds an inactive Certified Pennsylvania Evaluator
certification shall not be required to complete the training
under subsection (c)(1).
(5) In the event of a declaration by the Governor of
disaster emergency under 35 Pa.C.S. § 7301(c) (relating to
general authority of Governor), the training required by this
section shall not be a precondition or qualification for a
member of a board or auxiliary appeal board to hear and
decide an appeal until six months or, in the case of a county
subject to a court-ordered county-wide reassessment on the
effective date of the emergency, one year, following the
termination of the disaster or emergency or the final
extension thereof.
* * *
Amend Bill, page 17, line 3, by striking out "9" and
inserting
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See A06001 in
the context
of HB1564