THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY GERGELY, SEIP, KORTZ, D. COSTA, P. COSTA, DEASY, DeLUCA, DENLINGER, DERMODY, FRANKEL, GIBBONS, HALUSKA, HELM, KOTIK, MAHONEY, MANN, MARKOSEK, MATZIE, McILVAINE SMITH, MELIO, MENSCH, MUSTIO, PETRARCA, PRESTON, READSHAW, SCAVELLO, SIPTROTH, M. SMITH, SWANGER, VULAKOVICH, WALKO, WHITE AND YOUNGBLOOD, JUNE 5, 2009

REFERRED TO COMMITTEE ON FINANCE, JUNE 5, 2009  

AN ACT

Amending the act of June 21, 1939 (P.L.626, No.294), entitled

"An act providing for and regulating the assessment and

valuation of all subjects of taxation in counties of the

second class; creating and prescribing the powers and duties

of a Board of Property Assessment, Appeals and Review;

imposing duties on certain county and city officers;

abolishing the board for the assessment and revision of taxes

in such counties; and prescribing penalties," further

providing for appeals taken by municipalities and school

districts.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 10.1 of the act of June 21, 1939

(P.L.626, No.294), referred to as the Second Class County

Assessment Law, added March 26, 1992, (P.L.22, No.8) is amended

to read:

Section 10.1.  (a)  Other than during a countywide

reassessment, an appeal by a municipality or school district may

be taken from an assessment only when:

(1)  a parcel of land is divided and conveyed away in smaller

parcels;

(2)  improvements are made to real property; or

(3)  existing improvements are removed from real property or

are destroyed.

(b)  When an appeal is taken by a municipality or school

district of an assessment dealing with commercial property,

industrial property, multiple residential property over twenty

units or mobile home parks value made by the board and a

property appraisal is initiated after consultation between

representatives of the affected taxing jurisdictions involved,

the cost for the independent appraisal to be used by the board

in the appeal shall be paid in the following manner: the cost

shall be shared among the affected county, the affected

municipality or municipalities and the affected school district

or school districts in the same proportion the millage rate of

each entity is to the total millage of such entities.

Section 2.  This act shall take effect in 60 days.