PRINTER'S NO. 2370
No. 1914 Session of 1995
INTRODUCED BY CONTI, BATTISTO, MILLER, BAKER, HERSHEY, DEMPSEY,
ARMSTRONG, STISH, KREBS, COY, HANNA, CARONE, WAUGH, CURRY,
BROWNE, GORDNER, VAN HORNE AND STEIL, JUNE 29, 1995
REFERRED TO COMMITTEE ON FINANCE, JUNE 29, 1995
AN ACT
1 Amending the act of June 26, 1931 (P.L.1379, No.348), entitled,
2 as amended, "An act creating in counties of the second A and
3 third class a board for the assessment and revision of taxes;
4 providing for the appointment of the members of such board by
5 the county commissioners; providing for their salaries,
6 payable by the county; abolishing existing boards; defining
7 the powers and duties of such board; regulating the
8 assessment of persons, property, and occupations for county,
9 borough, town, township, school, and poor purposes;
10 authorizing the appointment of subordinate assessors, a
11 solicitor, engineers, and clerks; providing for their
12 compensation, payable by such counties; abolishing the office
13 of ward, borough, and township assessors, so far as the
14 making of assessments and valuations for taxation is
15 concerned; and providing for the acceptance of this act by
16 cities," limiting the act to counties of the second class A.
17 The General Assembly of the Commonwealth of Pennsylvania
18 hereby enacts as follows:
19 Section 1. The title of the act of June 26, 1931 (P.L.1379,
20 No.348), referred to as the Third Class County Assessment Board
21 Law, amended December 14, 1967 (P.L.851, No.373), is amended to
22 read:
23 AN ACT
24 Creating in counties of the second [A and third] class A a board
1 for the assessment and revision of taxes; providing for the
2 appointment of the members of such board by the governing
3 body of the county [commissioners]; providing for their
4 salaries, payable by the county; abolishing existing boards;
5 defining the powers and duties of such board; regulating the
6 assessment of persons, property, and occupations for county,
7 borough, town, township, school, and poor purposes;
8 authorizing the appointment of subordinate assessors, a
9 solicitor, engineers, and clerks; providing for their
10 compensation, payable by such counties; abolishing the office
11 of ward, borough, and township assessors, so far as the
12 making of assessments and valuations for taxation is
13 concerned; and providing for the acceptance of this act by
14 cities.
15 Section 2. Section 1 of the act, amended December 14, 1967
16 (P.L.851, No.373) and November 19, 1968 (P.L.1073, No.327), is
17 amended to read:
18 Section 1. Be it enacted, &c., That [in] this act shall be
19 known and may be cited as the "Second Class A County Assessment
20 Board Law."
21 Section 1.1. In all counties of the second [A and third]
22 class A in this Commonwealth, there is hereby created a board,
23 to be known as the Board of Assessment Appeals, which shall be
24 composed of three members. The members of said board shall be
25 appointed by the [county commissioners] governing body of such
26 counties to serve for terms of four years each. Vacancies
27 happening in said office shall be filled by appointment by the
28 [county commissioners] governing body for the unexpired terms.
29 The salary of the members of said board shall be fixed by the
30 salary board of the county.
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1 [The terms of office of any persons now acting as members of
2 any such board for the assessment and revision of taxes in any
3 such county of the third class shall cease and terminate, and
4 the duties and terms of the borough, ward, and township
5 assessors in such counties, so far as assessments for taxation
6 are concerned, shall cease and terminate upon the passage and
7 approval of this act by the Governor.]
8 Section 3. Section 1.1 of the act, amended or added December
9 13, 1982 (P.L.1165, No.269) and July 19, 1991 (P.L.91, No.21),
10 is amended to read:
11 Section [1.1] 1.2. The following words and phrases when used
12 in this act shall have, unless the context clearly indicates
13 otherwise, the meanings given to them in this section:
14 "Base year." The year upon which real property market values
15 are based for the most recent countywide revision of assessment
16 of real property or other prior year upon which the market value
17 of all real property of the county is based. Real property
18 market values shall be equalized within the county and any
19 changes by the board of assessment appeals shall be expressed in
20 terms of such base year values.
21 "Board." The board of assessment appeals in counties of the
22 second [A and third] class A.
23 "Common level ratio." The ratio of assessed value to current
24 market value used generally in the county as last determined by
25 the State Tax Equalization Board pursuant to the act of June 27,
26 1947 (P.L.1046, No.447), referred to as the State Tax
27 Equalization Board Law.
28 ["County commissioners." The board of county commissioners
29 or other similar body in home rule charter counties.]
30 "Established predetermined ratio." The ratio of assessed
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1 value to market value established by the [board of county
2 commissioners] governing body and uniformly applied in
3 determining assessed value in any year.
4 "Governing body." The board of county commissioners in
5 counties of the second class A, or the legislative policymaking
6 body in home rule charter counties.
7 "Spot reassessment." The reassessment of a property or
8 properties that is not conducted as part of a countywide
9 [revised reassessment] review of assessments and which creates,
10 sustains or increases disproportionality among properties'
11 assessed values.
12 Section 4. Section 6 of the act, amended December 13, 1982
13 (P.L.1165, No.269), is amended to read:
14 Section 6. [(a)] The subordinate assessors shall make the
15 annual valuation of all property and persons, taxable upon
16 occupations, subject to assessment for taxation for aforesaid
17 purposes, together with a list of all persons subject to a
18 school per capita tax or a poll tax, within their respective
19 districts, and, in so doing, shall view all properties in their
20 district taxable for said purposes. They shall make a personal
21 house to house canvass for their district, in order that the
22 lists of persons taxable upon occupation or subject to a school
23 per capita tax or poll tax may be accurate and correct insofar
24 as it is possible to make them. They shall also have and
25 possess, except as modified by this act, the same powers and
26 perform the same duties and be subject to the same liabilities
27 as are now or shall hereafter be conferred or imposed upon
28 borough, ward, town, and township assessors with respect to
29 making valuations for taxation purposes. All such assessors who
30 shall fail to make valuations and lists in the manner herein
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1 provided shall be guilty of a misdemeanor, and, upon conviction
2 thereof, shall be sentenced to pay a fine not exceeding five
3 hundred dollars, and, in default of the payment of such fine and
4 costs, to undergo an imprisonment not exceeding ninety days.
5 [(b) Notwithstanding any other provisions of this act, any
6 county of the fifth class the classification of which has been
7 ascertained according to its population by reference to the last
8 preceding decennial United States census, and certified and
9 recorded pursuant to section 211 of the act of August 9, 1955
10 (P.L.323, No.130), known as "The County Code," to be advanced in
11 classification to a county of the third class, shall continue to
12 operate a tax assessment system under the provisions of the act
13 of May 21, 1943 (P.L.571, No.254), known as "The Fourth to
14 Eighth Class County Assessment Law," and continue the permanent
15 system of records, including tax maps of the entire county,
16 property record cards, and property owner's index and continue
17 to take into consideration the value of property as indicated by
18 the use of said permanent system of records, cost, charts and
19 land values applied on the basis of zones and districts as well
20 as the price for which property would bonafidely sell in
21 accordance with the requirements of the act of May 21, 1943
22 (P.L.571, No.254), known as "The Fourth to Eighth Class County
23 Assessment Law," as amended.]
24 Section 5. Section 6.1 of the act, added July 19, 1991
25 (P.L.91, No.21), is amended to read:
26 Section 6.1. The subordinate assessors may change the fair
27 market value upon which the assessed valuation on real property
28 is based:
29 (1) when a parcel of land is divided and conveyed away in
30 smaller parcels or parcels of land are combined and conveyed
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1 away in a larger parcel;
2 (2) when the economy of the county or a portion of the
3 county has depreciated or appreciated to such an extent that
4 real estate values in that area are affected;
5 (3) when there are corrections of mathematical and clerical
6 errors; or
7 (4) when improvements are made to real property or existing
8 improvements are removed from real property or are destroyed.
9 The painting of a building or the normal regular repairs to a
10 building [aggregating one thousand dollars ($1,000) or less in
11 value annually] shall not be deemed cause for a change in
12 valuation.
13 Section 6. Section 7(c) of the act, amended December 13,
14 1982 (P.L.1165, No.269), is amended to read:
15 Section 7. * * *
16 (c) The board shall assess real property at a value based
17 upon an established predetermined ratio which [may not exceed]
18 shall be one hundred percent of actual value. Such ratio shall
19 be established and determined by the [board of county
20 commissioners] governing body after proper notice has been
21 given. In arriving at actual value the county may utilize the
22 current market value or it may adopt a base year market value.
23 * * *
24 Section 7. Sections 8(d.2) and (e) and 9(a.1) of the act,
25 amended July 19, 1991 (P.L.91, No.21), are amended to read:
26 Section 8. * * *
27 (d.2) The board, after determining the market value of the
28 property, shall then apply the established predetermined ratio
29 to such value unless the common level ratio published by the
30 State Tax Equalization Board on or before July 1 of the year
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1 prior to the tax year on appeal before the board varies by more
2 than fifteen percent from the established predetermined ratio,
3 in which case the board shall apply that same common level ratio
4 to the market value of the property. As an example, in the case
5 of an established predetermined ratio of thirty percent the
6 following calculations would be made to determine the
7 permissible ratio variance:
8 30% (PDR) x 15% = 4.5%
9 30% (PDR) + 4.5% = 34.5%
10 30% (PDR) - 4.5% = 25.5%
11 * * *
12 (e) The board shall prepare three copies of the assessment
13 roll and deliver them on or before the fifteenth day of November
14 with its certificate that they are a true copy of the original
15 assessment roll to the following:
16 (1) One copy to the chief clerk of the [county
17 commissioners] governing body;
18 (2) One copy of such portion of the roll as contains the
19 assessment of persons or property within each school district to
20 the secretary of the board of school directors of the respective
21 school district; and
22 (3) One copy of such portion of the roll as contains the
23 assessment of persons or property within each city accepting the
24 provisions of this act, borough, town or township, to the
25 respective city clerk, borough secretary, town clerk or
26 secretary, or township secretary. All copies of such roll so
27 furnished shall for all purposes be considered as originals. The
28 original assessment roll and the true copies may be corrected,
29 amended or changed after the fifteenth day of November as
30 circumstances may require. The said copies, in addition to the
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1 information required to be shown on the original assessment
2 roll, shall provide space to the right of each assessment for
3 the entry of all taxes which may be levied thereon by the
4 respective political subdivisions. The original assessment roll
5 as corrected shall be preserved in the office of the chief
6 assessor or of the board and shall be open to public inspection,
7 subject to such regulations as the board may prescribe for the
8 preservation and safekeeping of such roll.
9 * * *
10 Section 9. * * *
11 (a.1) The court, after determining the market value of the
12 property pursuant to subsection (a)(1), shall then apply the
13 established predetermined ratio to such value unless the
14 corresponding common level ratio determined pursuant to
15 subsection (a)(2) varies by more than fifteen percent from the
16 established predetermined ratio, in which case the court shall
17 apply the respective common level ratio to the corresponding
18 market value of the property. As an example, in the case of an
19 established predetermined ratio of thirty percent the following
20 calculations would be made to determine the permissible ratio
21 variance:
22 30% (PDR) x 15% = 4.5%
23 30% (PDR) + 4.5% = 34.5%
24 30% (PDR) - 4.5% = 25.5%
25 * * *
26 Section 8. Section 17 of the act is amended to read:
27 Section 17. The [county commissioners] governing body of any
28 such county shall have authority to prepare, at the cost of the
29 county, such proper maps and plans and surveys as may be deemed
30 necessary to secure a proper and equitable assessment.
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1 Section 9. Section 19.2 of the act, added December 6, 1972
2 (P.L.1424, No.311), is amended to read:
3 Section 19.2. Whenever a city of the third class elects to
4 accept the provisions of this act, all former city employes in
5 the office of the city assessor who are employed in the office
6 of the county assessor and who are members of the city's pension
7 or retirement system may, notwithstanding the provisions of
8 section 10, act of August 31, 1971 (Act No.96), known as the
9 "County Pension Law" relating to compulsory membership, file an
10 election in writing with the [county commissioners] governing
11 body and the city pension board within one year after they
12 become county employes, to retain their membership in the city
13 pension or retirement system. The county shall deduct from the
14 employes' salaries the amounts of their contributions to the
15 pension or retirement system of the city and pay such deductions
16 to the city pension or retirement system. A member who files an
17 election as herein provided may not thereafter elect to become a
18 member of the county's retirement system and shall continue to
19 remain a member of the city pension or retirement system until
20 retirement.
21 Section 10. This act shall take effect in 60 days.
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