PRINTER'S NO. 1695
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1145
Session of
2020
INTRODUCED BY KEARNEY, KILLION, BREWSTER, SCHWANK AND COSTA,
MAY 11, 2020
REFERRED TO LOCAL GOVERNMENT, MAY 11, 2020
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in consolidated county assessment,
further providing for special provisions relating to
countywide revisions of assessments.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 8848 of Title 53 of the Pennsylvania
Consolidated Statutes is amended by adding a subsection to read:
§ 8848. Special provisions relating to countywide revisions of
assessments.
* * *
(e) Exception.--In the event of a declaration by the
Governor of disaster emergency under 35 Pa.C.S. § 7301(c)
(relating to general authority of Governor) that occurs in the
year during which a county conducts appeals incident to a court-
ordered countywide reassessment, the following shall apply:
(1) The county assessment office shall mail the notice
required by subsection (a)(1) on or before July 1, except
that the notice shall set forth the right to appeal any new
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assessment value within the time period under paragraph (2).
(2) All property owners and affected taxing districts
shall have the right to appeal any new assessment value no
later than September 1 of the year in which the notice under
paragraph (1) is mailed.
(3) The board, in its discretion, may commence with the
hearing of appeals as soon as practicable. All appeals shall
be heard and acted upon by the board not later than November
15.
(4) The provisions of subsections (b) and (c)(3) shall
apply to appeals conducted in accordance with this
subsection.
(5) On or before December 1, 2020, the county assessment
office shall certify to the taxing districts the new
assessment rolls resulting from the countywide revision of
assessments.
(6) This subsection shall expire December 31, 2020.
Section 2. This act shall take effect immediately.
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