PRINTER'S NO. 2772
No. 2211 Session of 1993
INTRODUCED BY STEIL, TANGRETTI, ARMSTRONG, BELFANTI, BUNT, CAPPABIANCA, CARONE, CIVERA, CURRY, DALEY, DEMPSEY, EGOLF, FAIRCHILD, FICHTER, GERLACH, GORDNER, HALUSKA, HENNESSEY, HERSHEY, HUTCHINSON, KREBS, KUKOVICH, LaGROTTA, LAUB, LAUGHLIN, LEH, MARSICO, MASLAND, MIHALICH, MILLER, NAILOR, PETRONE, PETTIT, PLATTS, RAYMOND, REBER, RUBLEY, SANTONI, SATHER, SAYLOR, SCHULER, SEMMEL, STRITTMATTER, E. Z. TAYLOR, TIGUE, TULLI, VANCE, VAN HORNE AND YANDRISEVITS, NOVEMBER 24, 1993
REFERRED TO COMMITTEE ON FINANCE, NOVEMBER 24, 1993
AN ACT 1 Amending the act of June 26, 1931 (P.L.1379, No.348), entitled, 2 as amended, "An act creating in counties of the second A and 3 third class a board for the assessment and revision of taxes; 4 providing for the appointment of the members of such board by 5 the county commissioners; providing for their salaries, 6 payable by the county; abolishing existing boards; defining 7 the powers and duties of such board; regulating the 8 assessment of persons, property, and occupations for county, 9 borough, town, township, school, and poor purposes; 10 authorizing the appointment of subordinate assessors, a 11 solicitor, engineers, and clerks; providing for their 12 compensation, payable by such counties; abolishing the office 13 of ward, borough, and township assessors, so far as the 14 making of assessments and valuations for taxation is 15 concerned; and providing for the acceptance of this act by 16 cities," limiting the act to counties of the second class A. 17 The General Assembly of the Commonwealth of Pennsylvania 18 hereby enacts as follows: 19 Section 1. The title of the act of June 26, 1931 (P.L.1379, 20 No.348), referred to as the Third Class County Assessment Board 21 Law, amended December 14, 1967 (P.L.851, No.373), is amended to
1 read: 2 AN ACT 3 Creating in counties of the second [A and third] class A a board 4 for the assessment and revision of taxes; providing for the 5 appointment of the members of such board by the governing 6 body of the county [commissioners]; providing for their 7 salaries, payable by the county; abolishing existing boards; 8 defining the powers and duties of such board; regulating the 9 assessment of persons, property, and occupations for county, 10 borough, town, township, school, and poor purposes; 11 authorizing the appointment of subordinate assessors, a 12 solicitor, engineers, and clerks; providing for their 13 compensation, payable by such counties; abolishing the office 14 of ward, borough, and township assessors, so far as the 15 making of assessments and valuations for taxation is 16 concerned; and providing for the acceptance of this act by 17 cities. 18 Section 2. Section 1 of the act, amended December 14, 1967 19 (P.L.851, No.373) and November 19, 1968 (P.L.1073, No.327), is 20 amended to read: 21 Section 1. Be it enacted, &c., That [in] this act shall be 22 known and may be cited as the "Second Class A County Assessment 23 Board Law." 24 Section 1.1. In all counties of the second [A and third] 25 class A in this Commonwealth, there is hereby created a board, 26 to be known as the Board of Assessment Appeals, which shall be 27 composed of three members. The members of said board shall be 28 appointed by the [county commissioners] governing body of such 29 counties to serve for terms of four years each. Vacancies 30 happening in said office shall be filled by appointment by the 19930H2211B2772 - 2 -
1 [county commissioners] governing body for the unexpired terms. 2 The salary of the members of said board shall be fixed by the 3 salary board of the county. 4 [The terms of office of any persons now acting as members of 5 any such board for the assessment and revision of taxes in any 6 such county of the third class shall cease and terminate, and 7 the duties and terms of the borough, ward, and township 8 assessors in such counties, so far as assessments for taxation 9 are concerned, shall cease and terminate upon the passage and 10 approval of this act by the Governor.] 11 Section 3. Section 1.1 of the act, amended or added December 12 13, 1982 (P.L.1165, No.269) and July 19, 1991 (P.L.91, No.21), 13 is amended to read: 14 Section [1.1] 1.2. The following words and phrases when used 15 in this act shall have, unless the context clearly indicates 16 otherwise, the meanings given to them in this section: 17 "Base year." The year upon which real property market values 18 are based for the most recent countywide revision of assessment 19 of real property or other prior year upon which the market value 20 of all real property of the county is based. Real property 21 market values shall be equalized within the county and any 22 changes by the board of assessment appeals shall be expressed in 23 terms of such base year values. 24 "Board." The board of assessment appeals in counties of the 25 second [A and third] class A. 26 "Common level ratio." The ratio of assessed value to current 27 market value used generally in the county as last determined by 28 the State Tax Equalization Board pursuant to the act of June 27, 29 1947 (P.L.1046, No.447), referred to as the State Tax 30 Equalization Board Law. 19930H2211B2772 - 3 -
1 ["County commissioners." The board of county commissioners 2 or other similar body in home rule charter counties.] 3 "Established predetermined ratio." The ratio of assessed 4 value to market value established by the [board of county 5 commissioners] governing body and uniformly applied in 6 determining assessed value in any year. 7 "Governing body." The board of county commissioners in 8 counties of the second class A, or the legislative policymaking 9 body in home rule charter counties. 10 "Spot reassessment." The reassessment of a property or 11 properties that is not conducted as part of a countywide 12 [revised reassessment] review of assessments and which creates, 13 sustains or increases disproportionality among properties' 14 assessed values. 15 Section 4. Section 6 of the act, amended December 13, 1982 16 (P.L.1165, No.269), is amended to read: 17 Section 6. [(a)] The subordinate assessors shall make the 18 annual valuation of all property and persons, taxable upon 19 occupations, subject to assessment for taxation for aforesaid 20 purposes, together with a list of all persons subject to a 21 school per capita tax or a poll tax, within their respective 22 districts, and, in so doing, shall view all properties in their 23 district taxable for said purposes. They shall make a personal 24 house to house canvass for their district, in order that the 25 lists of persons taxable upon occupation or subject to a school 26 per capita tax or poll tax may be accurate and correct insofar 27 as it is possible to make them. They shall also have and 28 possess, except as modified by this act, the same powers and 29 perform the same duties and be subject to the same liabilities 30 as are now or shall hereafter be conferred or imposed upon 19930H2211B2772 - 4 -
1 borough, ward, town, and township assessors with respect to 2 making valuations for taxation purposes. All such assessors who 3 shall fail to make valuations and lists in the manner herein 4 provided shall be guilty of a misdemeanor, and, upon conviction 5 thereof, shall be sentenced to pay a fine not exceeding five 6 hundred dollars, and, in default of the payment of such fine and 7 costs, to undergo an imprisonment not exceeding ninety days. 8 [(b) Notwithstanding any other provisions of this act, any 9 county of the fifth class the classification of which has been 10 ascertained according to its population by reference to the last 11 preceding decennial United States census, and certified and 12 recorded pursuant to section 211 of the act of August 9, 1955 13 (P.L.323, No.130), known as "The County Code," to be advanced in 14 classification to a county of the third class, shall continue to 15 operate a tax assessment system under the provisions of the act 16 of May 21, 1943 (P.L.571, No.254), known as "The Fourth to 17 Eighth Class County Assessment Law," and continue the permanent 18 system of records, including tax maps of the entire county, 19 property record cards, and property owner's index and continue 20 to take into consideration the value of property as indicated by 21 the use of said permanent system of records, cost, charts and 22 land values applied on the basis of zones and districts as well 23 as the price for which property would bonafidely sell in 24 accordance with the requirements of the act of May 21, 1943 25 (P.L.571, No.254), known as "The Fourth to Eighth Class County 26 Assessment Law," as amended.] 27 Section 5. Section 6.1 of the act, added July 19, 1991 28 (P.L.91, No.21), is amended to read: 29 Section 6.1. The subordinate assessors may change the fair 30 market value upon which the assessed valuation on real property 19930H2211B2772 - 5 -
1 is based: 2 (1) when a parcel of land is divided and conveyed away in 3 smaller parcels or parcels of land are combined and conveyed 4 away in a larger parcel; 5 (2) when the economy of the county or a portion of the 6 county has depreciated or appreciated to such an extent that 7 real estate values in that area are affected; 8 (3) when there are corrections of mathematical and clerical 9 errors; or 10 (4) when improvements are made to real property or existing 11 improvements are removed from real property or are destroyed. 12 The painting of a building or the normal regular repairs to a 13 building [aggregating one thousand dollars ($1,000) or less in 14 value annually] shall not be deemed cause for a change in 15 valuation. 16 Section 6. Section 7(c) of the act, amended December 13, 17 1982 (P.L.1165, No.269), is amended to read: 18 Section 7. * * * 19 (c) The board shall assess real property at a value based 20 upon an established predetermined ratio which [may not exceed] 21 shall be one hundred percent of actual value. Such ratio shall 22 be established and determined by the [board of county 23 commissioners] governing body after proper notice has been 24 given. In arriving at actual value the county may utilize the 25 current market value or it may adopt a base year market value. 26 * * * 27 Section 7. Sections 8(d.2) and (e) and 9(a.1) of the act, 28 amended July 19, 1991 (P.L.91, No.21), are amended to read: 29 Section 8. * * * 30 (d.2) The board, after determining the market value of the 19930H2211B2772 - 6 -
1 property, shall then apply the established predetermined ratio 2 to such value unless the common level ratio published by the 3 State Tax Equalization Board on or before July 1 of the year 4 prior to the tax year on appeal before the board varies by more 5 than fifteen percent from the established predetermined ratio, 6 in which case the board shall apply that same common level ratio 7 to the market value of the property. As an example, in the case 8 of an established predetermined ratio of thirty percent the 9 following calculations would be made to determine the 10 permissible ratio variance: 11 30% (PDR) x 15% = 4.5% 12 30% (PDR) + 4.5% = 34.5% 13 30% (PDR) - 4.5% = 25.5% 14 * * * 15 (e) The board shall prepare three copies of the assessment 16 roll and deliver them on or before the fifteenth day of November 17 with its certificate that they are a true copy of the original 18 assessment roll to the following: 19 (1) One copy to the chief clerk of the [county 20 commissioners] governing body; 21 (2) One copy of such portion of the roll as contains the 22 assessment of persons or property within each school district to 23 the secretary of the board of school directors of the respective 24 school district; and 25 (3) One copy of such portion of the roll as contains the 26 assessment of persons or property within each city accepting the 27 provisions of this act, borough, town or township, to the 28 respective city clerk, borough secretary, town clerk or 29 secretary, or township secretary. All copies of such roll so 30 furnished shall for all purposes be considered as originals. The 19930H2211B2772 - 7 -
1 original assessment roll and the true copies may be corrected, 2 amended or changed after the fifteenth day of November as 3 circumstances may require. The said copies, in addition to the 4 information required to be shown on the original assessment 5 roll, shall provide space to the right of each assessment for 6 the entry of all taxes which may be levied thereon by the 7 respective political subdivisions. The original assessment roll 8 as corrected shall be preserved in the office of the chief 9 assessor or of the board and shall be open to public inspection, 10 subject to such regulations as the board may prescribe for the 11 preservation and safekeeping of such roll. 12 * * * 13 Section 9. * * * 14 (a.1) The court, after determining the market value of the 15 property pursuant to subsection (a)(1), shall then apply the 16 established predetermined ratio to such value unless the 17 corresponding common level ratio determined pursuant to 18 subsection (a)(2) varies by more than fifteen percent from the 19 established predetermined ratio, in which case the court shall 20 apply the respective common level ratio to the corresponding 21 market value of the property. As an example, in the case of an 22 established predetermined ratio of thirty percent the following 23 calculations would be made to determine the permissible ratio 24 variance: 25 30% (PDR) x 15% = 4.5% 26 30% (PDR) + 4.5% = 34.5% 27 30% (PDR) - 4.5% = 25.5% 28 * * * 29 Section 8. Section 17 of the act is amended to read: 30 Section 17. The [county commissioners] governing body of any 19930H2211B2772 - 8 -
1 such county shall have authority to prepare, at the cost of the 2 county, such proper maps and plans and surveys as may be deemed 3 necessary to secure a proper and equitable assessment. 4 Section 9. Section 19.2 of the act, added December 6, 1972 5 (P.L.1424, No.311), is amended to read: 6 Section 19.2. Whenever a city of the third class elects to 7 accept the provisions of this act, all former city employes in 8 the office of the city assessor who are employed in the office 9 of the county assessor and who are members of the city's pension 10 or retirement system may, notwithstanding the provisions of 11 section 10, act of August 31, 1971 (Act No.96), known as the 12 "County Pension Law" relating to compulsory membership, file an 13 election in writing with the [county commissioners] governing 14 body and the city pension board within one year after they 15 become county employes, to retain their membership in the city 16 pension or retirement system. The county shall deduct from the 17 employes' salaries the amounts of their contributions to the 18 pension or retirement system of the city and pay such deductions 19 to the city pension or retirement system. A member who files an 20 election as herein provided may not thereafter elect to become a 21 member of the county's retirement system and shall continue to 22 remain a member of the city pension or retirement system until 23 retirement. 24 Section 10. This act shall take effect in 60 days. K18L53RZ/19930H2211B2772 - 9 -