See other bills
under the
same topic
PRINTER'S NO. 2852
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1990
Session of
2017
INTRODUCED BY HARPER, DALEY, KAMPF, JAMES AND FREEMAN,
DECEMBER 29, 2017
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, DECEMBER 29, 2017
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in consolidated county assessment,
further providing for definitions, for chief assessor, for
notices, appeals and certification of values, for special
provisions relating to countywide revisions of assessments,
for board of assessment appeals and board of assessment
revision, for regulations of board and for auxiliary appeal
boards and alternates; and making editorial changes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definition of "auxiliary appeal board" in
section 8802 of Title 53 of the Pennsylvania Consolidated
Statutes is amended to read:
§ 8802. Definitions.
The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
* * *
"Auxiliary appeal board." An auxiliary board of assessment
appeals created in accordance with section 8853 (relating to
auxiliary appeal boards [and alternates]).
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
* * *
Section 2. Section 8831(c) of Title 53 is amended by adding
a paragraph to read:
§ 8831. Chief assessor.
* * *
(c) Duties of chief assessor.--It shall be the duty of the
chief assessor to:
* * *
(7) Compile and periodically update a list of the names
and mailing addresses of each taxing district within the
county. The list shall be published, with the assistance of
the county commissioners, on the county's publicly accessible
Internet website and shall be made available in printed form
in a manner consistent with the act of February 14, 2008
(P.L.6, No.3), known as the Right-to-Know Law. Content or
omissions in a list assembled and distributed in accordance
with this paragraph shall not affect the validity of any
appeal or give rise to any action in law or equity.
* * *
Section 3. Sections 8844(e)(2) and 8848(b) of Title 53 are
amended to read:
§ 8844. Notices, appeals and certification of values.
* * *
(e) Appeals.--
* * *
(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
20170HB1990PN2852 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
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.
(2.1) 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[.] and, no later than
November 15, provide written notice of its decision to the
appellant, property owner and taxing districts. The written
notice shall contain, in addition to any content required by
the board, the following:
(i) A statement that the decision may be appealed to
the court of common pleas within 30 days of the mailing
date of the decision in accordance with law and local
rules.
(ii) A statement that an appellant must provide each
taxing district within which the property lies a copy of
the appeal in accordance with law and local rules, and
that a list of the names and addresses of taxing
districts in the county may be found on the county's
publicly accessible Internet website or may be requested
in print.
(iii) A statement that the board cannot provide
advice on filing an appeal to court and that a party may
wish to consult with an attorney when considering an
appeal.
20170HB1990PN2852 - 3 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
* * *
§ 8848. Special provisions relating to countywide revisions of
assessments.
* * *
(b) Informal review.--In conjunction with a countywide
revision of assessments, a designee of the county assessment
office may meet with property owners to review all proposed
assessments and correct errors prior to the completion of the
final assessment roll. In no event shall the market value or
assessed value of a property be adjusted as a result of an
informal review except to reflect changes to tabular data or
property characteristics inaccurately recorded during the
revision. Informal reviews, if conducted, shall be completed no
later than June 1.
* * *
Section 4. Section 8851(b)(2) of Title 53 is amended and
subsection (a) is amended by adding paragraphs to read:
§ 8851. Board of assessment appeals and board of assessment
revision.
(a) Establishment and membership.--
* * *
(1.1) The county commissioners may, on or after the
first organizational meeting occurring after the effective
date of this paragraph and every four years thereafter, elect
to appoint board members under paragraph (1) for terms of two
years each or four years each.
(1.2) The county commissioners shall be prohibited from
appointing a member to the board who is an employee of or
contractor with the county assessment office or is a party to
any contract with the county assessment office other than one
20170HB1990PN2852 - 4 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
that may be created for service as a board member.
* * *
(b) Powers and duties of board.--The board has the following
powers and duties:
* * *
(2) Promulgate regulations as provided in section 8852
(relating to regulations [of board] and training of boards).
* * *
Section 5. Sections 8852 and 8853 of Title 53 are amended to
read:
§ 8852. Regulations [of board] and training of boards.
(a) Regulations.--Subject to the approval of the county
commissioners, the board may adopt, amend, alter and rescind
regulations for the administration of and the conduct of
business and proceedings for itself and for auxiliary appeal
boards. The regulations may require a witness providing
testimony at a hearing relative to any aspect of the value of
the real estate which is the subject of the assessment or
reassessment appeal to disclose, under oath, whether any
compensation paid for the testimony is contingent on the result
obtained. The regulations shall be in writing and shall be a
public record open to examination, inspection and copying in
accordance with the act of February 14, 2008 (P.L.6, No.3),
known as the Right-to-Know Law.
(b) Training required.--Members of the board and each
auxiliary appeal board appointed after the effective date of
this subsection shall be authorized to hear appeals only if they
have completed training in accordance with this section, subject
to the following conditions and exceptions:
(1) A member of the board shall have up to six months
20170HB1990PN2852 - 5 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
from the date of appointment to complete the training
required under subsection (c). The member may hear appeals
without training during the six-month period. Failure of a
board member to obtain the training within six months of
appointment shall result in disqualification of the member
and shall create a vacancy. A new member shall be appointed
to replace the disqualified member within 30 days of the
effective date of the vacancy.
(2) A member of an auxiliary appeal board shall be
authorized to hear appeals only upon completion of training
required under subsection (c).
(3) A member of the board or auxiliary appeal board who
holds an active Certified Pennsylvania Evaluator
certification shall not be required to complete the training
under subsection (c).
(4) A member of the board or auxiliary appeal board who
holds an inactive Certified Pennsylvania Evaluator
certification shall not be required to complete the training
under subsection (c)(1).
(c) Curriculum and personnel.--The County Commissioners
Association of Pennsylvania, in coordination with the Assessors'
Association of Pennsylvania, shall establish a curriculum and
the method of training delivery. Training may be conducted
electronically or remotely, and the curriculum shall include the
following:
(1) Three hours of training on the assessment valuation
process in this Commonwealth.
(2) Three hours of training on the legal and
constitutional issues relating to the assessment process in
this Commonwealth and the duties and responsibilities of
20170HB1990PN2852 - 6 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
board members.
(3) In the case of board members, three hours of
training on real estate exemptions.
(d) Costs.--Costs of the training shall be paid by the
respective counties responsible for the appointment of the board
and auxiliary boards.
§ 8853. Auxiliary appeal boards [and alternates].
(a) Establishment and authority.--[In conjunction with a
countywide revision of assessments involving either a change in
the established predetermined ratio, or revaluing the properties
and applying the predetermined ratio, or in conjunction with
hearing and determining appeals by a person aggrieved by an
assessment, or in conjunction with the homestead exclusion
pursuant to Subchapter F of Chapter 85 (relating to homestead
property exclusion) or Ch. 3 Subch. E of the act of June 27,
2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer
Relief Act, the county commissioners may establish up to four
temporary auxiliary appeal boards, each to be known as an
auxiliary appeal board. The term of existence for an auxiliary
appeal board shall be the period of time required by the
auxiliary appeal board to hear and determine appeals from new
assessment values in accordance with this chapter and appeals
taken from assessments in the next succeeding year or the period
of time required to hear and determine appeals by any person
aggrieved by an assessment in accordance with section 8844(e)
(relating to notices, appeals and certification of values) or
the period of time required to hear and determine appeals
arising from applications for the homestead exclusion. The
authority of an auxiliary appeal board shall be limited to
hearing and determining appeals from assessments in accordance
20170HB1990PN2852 - 7 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
with the provisions of this chapter and the regulations of the
board established pursuant to section 8852 (relating to
regulations of board).] The county commissioners may establish
temporary auxiliary appeal boards for terms of existence
necessary to hear and determine appeals in a manner consistent
with this chapter and the regulations of the board. The
authority of the board is restricted to hearing and determining
the following matters:
(1) Appeals from assessment values determined in
accordance with this chapter, except that an auxiliary appeal
board shall not hear exemption appeals.
(2) Appeals arising from applications for the homestead
exclusion under Subchapter F of Chapter 85 (relating to
homestead property exclusion) or Subchapter E of Chapter 3 of
the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1),
known as the Taxpayer Relief Act.
(b) Membership.--An auxiliary appeal board shall be composed
of three [members who shall be appointed by the county
commissioners to serve for the time that the auxiliary appeal
board is in existence. Members of an auxiliary appeal board
shall be competent and qualified residents of the county.
Vacancies on an auxiliary appeal board shall be filled by
appointment by the county commissioners for the duration of the
auxiliary appeal board's existence, but the unavailability of a
member of the board for a scheduled hearing for which an
alternate member may be appointed in accordance with subsection
(c) shall not be considered a vacancy on the board.] residents
of the county trained in accordance with section 8852 (relating
to regulations and training of boards). An auxiliary appeal
board shall not hear an appeal unless all three members are
20170HB1990PN2852 - 8 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
physically present. Any salary of members of an auxiliary appeal
board shall be fixed by the salary board of the county.
[(c) Alternates.--In addition to the appointment of three
members to each auxiliary appeal board created in accordance
with subsection (a), the county commissioners may appoint no
more than eight alternate members, each of whom may serve as
directed by the board of assessment appeals on any auxiliary
appeal board in the event that a member of an auxiliary appeal
board is unavailable for a scheduled hearing by reason of being
absent, having a conflict or being disqualified. Alternate
members shall be appointed for the same length of time as any
auxiliary appeal board is in existence. Any salary of alternate
members serving on an auxiliary appeal board shall be fixed by
the salary board of the county. An alternate member shall have
the same authority as a member appointed under subsection (a) to
participate in the hearing and determination of appeals from
assessments after a countywide revision of assessments or
homestead exclusion.]
(d) Pools.--The county commissioners may create a pool of
qualified residents for potential service as auxiliary appeal
board members. The pool shall be subject to revision or
rescission at any time by the commissioners, and pool members
shall not be entitled to any salary unless serving on an
auxiliary appeal board. Pool members may serve as directed by
the board of assessment appeals on any auxiliary appeal board in
the event that a member of an auxiliary appeal board is
unavailable for a scheduled hearing by reason of being absent,
having a conflict or being disqualified. Nothing in this
subsection shall preclude the appointment of qualified auxiliary
appeal board members from outside of an established pool.
20170HB1990PN2852 - 9 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Section 6. This act shall take effect January 1, 2020.
20170HB1990PN2852 - 10 -
1