THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY KASUNIC, WOZNIAK, COSTA, BROWNE, BOSCOLA, ALLOWAY, TARTAGLIONE AND WAUGH, JANUARY 26, 2011

REFERRED TO LOCAL GOVERNMENT, JANUARY 26, 2011  

AN ACT

Amending Title 53 (Municipalities Generally) of the Pennsylvania

Consolidated Statutes, further providing for assessment

appeals.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 8844(b) and (c) of Title 53 of the

Pennsylvania Consolidated Statutes, added October 27, 2010 (P.L.

, No.93), are amended to read:

§ 8844.  Notices, appeals and certification of values.

* * *

(b)  Mailing and notice of appeal.--The notice shall be

mailed within five days from the date the county assessment

office makes the change or addition to its official records. The

notice shall state that any persons aggrieved by the assessment

and the affected taxing districts may file an appeal to the

board, at no cost or filing fee required of the appellant, 

within 40 days of the date of the notice. The appeal shall be in

writing and shall identify the following:

(1)  Appellant.

(2)  Property location.

(3)  Owner.

(4)  Assessment or assessments by which the person is

aggrieved.

(5)  Address to which notice of the time and place for a

hearing of the appeal shall be mailed.

(c)  Annual appeal deadline.--

(1)  Any person aggrieved by any assessment, whether or

not the value thereof shall have been changed since the

preceding annual assessment, or any taxing district having an

interest in the assessment, may appeal to the board for

relief. The board may not impose or assess any type of fee

relating the appeal. Any person or taxing district desiring

to make an appeal shall, on or before September 1 or the date

designated by the county commissioners if the option under

paragraph (3) is exercised, file with the board an appeal in

writing, identifying the following:

(i)  Appellant.

(ii)  Property location.

(iii)  Owner.

(iv)  Assessment or assessments by which the person

is aggrieved.

(v)  Address to which notice of the time and place

for a hearing shall be mailed.

(2)  The same procedures and deadlines shall apply to a

request for real estate tax exemption under section 8812

(relating to exemptions from taxation).

(3)  The county commissioners may designate a date no

earlier than August 1 as the date on or before which any

person desiring to appeal from any assessment shall file with

the board an appeal as long as the notice by publication

required under this chapter is given at least two weeks prior

to the date designated in accordance with this paragraph.

* * *

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