THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE RESOLUTION

INTRODUCED BY LEVDANSKY, YUDICHAK, SCAVELLO, WHITE, D. COSTA, P. COSTA, FRANKEL, FREEMAN, GINGRICH, GRUCELA, HALUSKA, KORTZ, MANDERINO, MARKOSEK, MILLARD, MILNE, MUNDY, MURPHY, MURT, READSHAW, SIPTROTH, K. SMITH, SOLOBAY, STABACK, STURLA, SWANGER, WAGNER, WATERS AND YOUNGBLOOD, JUNE 5, 2009

REFERRED TO COMMITTEE ON FINANCE, JUNE 5, 2009  

A RESOLUTION

Directing the Legislative Budget and Finance Committee, in

conjunction with the Local Government Commission and the

State Tax Equalization Board, to request the assistance of

the Assessors and County Commissioners Associations of

Pennsylvania to conduct a study of the Commonwealth's

fragmented system of property tax assessment, compare it to

real property tax systems of other states, including

specifically the real property tax reassessment systems of

Maryland and California, and identify measures to make the

Pennsylvania system more uniform, transparent, cost effective

and acceptable to the taxpayer, as well as determining the

impact of adopting the Maryland system.

WHEREAS, Pennsylvania operates under at least five major

assessment statutes, none of which are wholly consistent with

the others; and

WHEREAS, Each county operates under at least two statutes

concurrently, and there are assessment provisions sprinkled

among other statutes (County Code, e.g.) as well; and

WHEREAS, At least two home rule counties provide for

different administrative procedures in their home charters than

exist in State statute that previously applied to them; and

WHEREAS, There are no uniform revenue restraints for all

classes of political subdivisions following the implementation

of a countywide reassessment; and

WHEREAS, The current system provides little protection for

taxpayers who experience sudden and dramatic increases in their

property assessment as a result of a countywide reassessment;

and

WHEREAS, The current system results in a lack of uniformity

from county to county and property to property resulting in vast

inequities among taxpayers and taxing jurisdictions; and

WHEREAS, There is no funding base for reassessment, and the

significant expense of reassessment is the single greatest

reason they are not done regularly; therefore be it

RESOLVED, That the Legislative Budget and Finance Committee,

in conjunction with the Local Government Commission and the

State Tax Equalization Board, request the assistance of the

Assessors and County Commissioners Associations of Pennsylvania

to conduct a study of the current property tax assessment

systems operating in this Commonwealth; and be it further

RESOLVED, That the study shall include an analysis of the

following:

(1)  The current systems of property tax reassessment in

Pennsylvania.

(2)  The current systems and property tax reassessment in

effect in Maryland and California.

(3)  The systems of property tax reassessment in effect

in other states with demographics similar to Pennsylvania;

and be it further

RESOLVED, That the study of each state's property tax

reassessment system shall include at least the following:

(1)  what levels of government levy the property tax,

(2)  who conducts the real property tax reassessment, is

it a state or a local function and are government employees

used or is it contracted out,

(3)  how are the property reassessments financed,

(4)  how often are the property reassessments conducted,

(5)  are there uniform procedures throughout the state,

(6)  are there taxpayer protections as to the amount of

additional revenue which may be generated by the taxing

district and limitations on how much individual taxpayers can

have their taxes increased immediately following a

reassessment,

(7)  how does the system for appeals operate, and

(8)  are there constitutional provisions that impact the

property tax reassessment;

and be it further

RESOLVED, That the Legislative Budget and Finance Committee

provide recommendations necessary or desirable to improve and

update the system of property tax assessment in Pennsylvania;

and be it further

RESOLVED, That the Legislative Budget and Finance Committee

report to the House of Representatives the result of its studies

and recommendations and file the report with the Chief Clerk of

the House of Representatives no later than June 30, 2010.