THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY ROBBINS, ERICKSON, EICHELBERGER, WOZNIAK AND BLAKE, JUNE 6, 2012

REFERRED TO FINANCE, JUNE 6, 2012  

AN ACT

Amending Title 53 (Municipalities Generally) of the Pennsylvania

Consolidated Statutes, in consolidated county assessment,

further providing for exemptions from taxation, for notices,

appeals and certification of values and for appeals to court

and providing for grantees of real property to register deed

with chief assessor.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Sections 8812(a) introductory paragraph and (b)

(1), 8844(c)(3) and (e) and 8854(a)(1) of Title 53 of the

Pennsylvania Consolidated Statutes are amended to read:

§ 8812.  Exemptions from taxation.

(a)  General rule.--The following property shall be exempt

from all county, city, borough, town, township, road, poor,

county institution district and school real estate taxes:

* * *

(b)  Exceptions.--

(1)  Except as otherwise provided in subsection [(a)(11),

(13)] (a)(13) and (15), all property, real or personal, other

than that which is actually and regularly used and occupied

for the purposes specified in this section, and all property

from which any income or revenue is derived, other than from

recipients of the bounty of the institution or charity, shall

be subject to taxation, except where exempted by law for

State purposes.

* * *

§ 8844.  Notices, appeals and certification of values.

* * *

(c)  Annual appeal deadline.--

* * *

(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] section 8841(d)(1) is given at

least two weeks prior to the date designated in accordance

with this paragraph.

* * *

(e)  Appeals.--

(1)  The board shall meet for the hearing of appeals and

shall meet for this purpose until all appeals have been heard

and acted upon. The board shall have the power to compel the

attendance of witnesses and the furnishing of documents. For

the purpose of examining witnesses, any member of the board

may administer oaths. All appeals other than appeals brought

under section 8841(c) shall be heard and acted upon no later

than October 31. When an appeal has been filed, the board

shall notify the appellant, property owner and each affected

taxing district of the time and place of the hearing. Each

party attending the hearing shall have the right to examine

any witness. The notice shall be mailed to the appellant at

the address designated in the appeal. Notices required by

this section shall be mailed no later than 20 days preceding

the appeal. Any appellant who fails to appear for the hearing

at the time fixed shall be conclusively presumed to have

abandoned the appeal unless the hearing date is rescheduled

by the mutual consent of the appellant and the board.

(2)  In any assessment appeal, the board shall determine

the market value of the property as of the date such appeal

was filed before the board and shall apply the established

predetermined ratio to that value, unless the common level

ratio last published by the State Tax Equalization Board

varies by more than 15% from the established predetermined

ratio, in which case the board shall apply that same common

level ratio to the market value of the property. Nothing in

this paragraph shall prevent an appellant from appealing a

base-year valuation without reference to ratio. When the

board has completed the appeal hearings, it shall give

written notice of its decision to the appellant, property

owner and affected taxing districts no later than November

15. The county assessment office shall make the appropriate

changes in the assessment roll to conform to the decision of

the board.

(3)  Nothing in this subsection shall be construed to

abridge, alter or limit the right of an appellant to assert a

challenge under section 1 of Article VIII of the Constitution

of Pennsylvania.

* * *

§ 8854.  Appeals to court.

(a)  Court of common pleas.--

(1)  Following an appeal to the board, any appellant,

property owner or affected taxing district may appeal the

board's decision to the court of common pleas in the county

in which the property is located in accordance with 42

Pa.C.S. § 5571(b) (relating to appeals generally) and local

rules of court.

* * *

Section 2.  Title 53 is amended by adding a section to read:

§ 8862.1.  Grantees of real property to register deed with chief

assessor.

It shall be the duty of every grantee of real property to

register the deed of conveyance in the office of the chief

assessor for the county in which the land or the greater portion

of it in area is situated, within 30 days from the date of

conveyance, unless the deed shall have been previously recorded

in the office of the recorder of deeds. Any person who willfully

fails to comply with the provisions of this section commits a

summary offense and shall, upon conviction, be sentenced to pay

a fine of not less than $50 and not more than $100.

Section 3.  This act shall take effect immediately.