PRIOR PRINTER'S NOS. 1337, 1697 PRINTER'S NO. 1916
No. 1156 Session of 1983
INTRODUCED BY ITKIN, CESSAR, POTT, TRELLO, SEVENTY, MICHLOVIC, VAN HORNE, DeLUCA, PISTELLA AND PRESTON, JUNE 6, 1983
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES, OCTOBER 11, 1983
AN ACT 1 Amending the act of June 21, 1939 (P.L.626, No.294), entitled 2 "An act providing for and regulating the assessment and 3 valuation of all subjects of taxation in counties of the 4 second class; creating and prescribing the powers and duties 5 of a Board of Property Assessment, Appeals and Review; 6 imposing duties on certain county and city officers; 7 abolishing the board for the assessment and revision of taxes 8 in such counties; and prescribing penalties," providing for 9 the right to appeal before the board for persons suffering 10 catastrophic losses to their property. 11 The General Assembly of the Commonwealth of Pennsylvania 12 hereby enacts as follows: 13 Section 1. Section 10 of the act of June 21, 1939 (P.L.626, 14 No.294), referred to as the Second Class County Assessment Law, 15 amended December 13, 1982 (P.L.1186, No.272), is amended to 16 read: 17 Section 10. (a) The board shall, as provided by this act 18 and by the provisions of existing law, examine and revise the 19 assessments and valuations, increasing or decreasing the same as 20 in their judgment may seem proper, and shall add thereto such 21 property or subjects of taxation as may have been omitted.
1 (b) After such revision, the board shall, by rule, fix 2 convenient times for the hearing of appeals from said 3 assessments and valuations. 4 (c) In any appeal of an assessment the board shall make the 5 following determinations: 6 (1) The current market value for the tax year in question. 7 (2) The common level ratio. 8 (d) The board, after determining the current market value of 9 the property for the tax year in question, shall then apply the 10 established predetermined ratio to such value unless the common 11 level ratio varies by more than fifteen percent (15%) from the 12 established predetermined ratio, in which case the board shall 13 apply the common level ratio to the current market value of the 14 property for the tax year in question. 15 (e) Nothing herein shall prevent any appellant from 16 appealing any base year valuation without reference to ratio. 17 (f) [The] Except as provided for in subsection (g), the 18 valuations determined in accordance with this section shall 19 stand as the valuations for the assessments of all county and 20 institution district taxes and for such other political 21 subdivisions as levy their taxes on county assessments and 22 valuations in the county until the next triennial assessment. 23 (g) Persons who have suffered catastrophic losses to their 24 property shall have the right to appeal before the board, WITHIN <-- 25 THE REMAINDER OF THE COUNTY FISCAL YEAR IN WHICH THE 26 CATASTROPHIC LOSS OCCURRED, OR WITHIN SIX (6) MONTHS OF THE DATE 27 ON WHICH THE CATASTROPHIC LOSS OCCURRED, WHICHEVER TIME PERIOD 28 IS LONGER. The duty of the board shall be to consider <-- 29 reassessing REASSESS the value of the property in the following <-- 30 manner: the value of the property before the catastrophic loss 19830H1156B1916 - 2 -
1 based on the percentage of the taxable year for which the 2 property stood at its former value, added to the value of the 3 property after the catastrophic loss, based on the percentage of 4 the taxable year for which the property stood at its reduced 5 value. Any property improvements made subsequent to the 6 catastrophic loss in the same tax year shall not be included in 7 the reassessment as herein described for that tax year. Any 8 adjustment in an assessment pursuant to this subsection shall be 9 reflected by the appropriate taxing authorities in the form of a 10 credit for the next succeeding tax year. For purposes of this 11 subsection, the phrase "catastrophic loss" shall mean any loss 12 affecting DUE TO MINE SUBSIDENCE, FIRE, FLOOD OR OTHER NATURAL <-- 13 DISASTERS WHICH AFFECTS THE PHYSICAL STATE OF THE real property 14 AND which exceeds fifty percent (50%) of the market value of the <-- 15 real property prior to the loss. 16 Section 2. This act shall take effect in 60 days. E24L53JLW/19830H1156B1916 - 3 -