THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY EICHELBERGER, ERICKSON AND WOZNIAK, JUNE 5, 2009

AS AMENDED ON THIRD CONSIDERATION, MAY 25, 2010   

AN ACT

Amending Title 53 (Municipalities Generally) of the Pennsylvania

Consolidated Statutes, consolidating and amending the Third

Class County Assessment Board Law, The Fourth to Eighth Class

and Selective County Assessment Law and provisions of The

County Code relating to auxiliary board of assessment appeals

and assessment of signs and sign structures; providing for

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municipal pensions in cities of the second class; and making

related repeals.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Title 53 of the Pennsylvania Consolidated

Statutes is amended by adding a chapter to read:

CHAPTER 88

CONSOLIDATED COUNTY ASSESSMENT

Subchapter

A.  Preliminary Provisions

B.  Subjects of Local Taxation; Exceptions; Special

Provisions on Assessments

C.  County Assessment Office

D.  Assessment Roll, Valuation, Notice and Appeals

E.  Boards and Appeals to Court

F.  Miscellaneous Provisions

SUBCHAPTER A

PRELIMINARY PROVISIONS

Sec.

8801.  Short title and scope of chapter.

8802.  Definitions.

8803.  Excluded provisions.

8804.  Construction.

§ 8801.  Short title and scope of chapter.

(a)  Short title.--This chapter shall be known and may be

cited as the Consolidated County Assessment Law.

(b)  Scope.--

(1)  This chapter shall apply to all of the following:

(i)  Counties of the second class A, third, fourth,

fifth, sixth, seventh and eighth classes of the

Commonwealth.

(ii)  Cities that elect to become subject to this

chapter in accordance with section 8868 (relating to

optional use by cities).

(2)  In addition to the applicability under paragraph

(1), the following provisions apply to counties of the first

and second class:

(i)  Section 8811(b)(5) (relating to subjects of

local taxation).

(ii)  Section 8842(b)(2) (relating to valuation of

property).

§ 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:

"Assessed value."  The assessment placed on real property by

a county assessment office upon which all real estate taxes

shall be calculated.

"Assessment."  Assessed value.

"Auxiliary appeal board."  An auxiliary board of assessment

appeals created in accordance with section 8853 (relating to

auxiliary appeal boards and alternates).

"Base year."  The year upon which real property market values

are based for the most recent countywide revision of assessment

of real property or other prior year upon which the market value

of all real property of the county is based for assessment

purposes. Real property market values shall be equalized within

the county and any changes by the board shall be expressed in

terms of base-year values.

"Board."  The board of assessment appeals or the board of

assessment revision established in accordance with section 8851

(relating to board of assessment appeals and board of assessment

revision). The term, when used in conjunction with hearing and

determining appeals from assessments, shall include an auxiliary

appeal board.

"Board of assessment appeals."  The assessment appeals board

in counties of the second class A and third class, and in

counties of the fourth through eighth classes, where the county

commissioners do not serve as a board of assessment revision.

"Board of assessment revision."  County commissioners in

counties of the fourth through eighth classes when serving as an

assessment appeals board.

"Chief assessor."  The individual appointed by the board of

county commissioners with the advice of the board of assessment

appeals in accordance with section 8831 (relating to chief

assessor).

"Common level ratio."  The ratio of assessed value to current

market value used generally in the county and published by the

State Tax Equalization Board on or before July 1 of the year

prior to the tax year on appeal before the board under the act

of June 27, 1947 (P.L.1046, No.447), referred to as the State

Tax Equalization Board Law.

"County assessment office."  The division of county

government responsible for preparing and maintaining the

assessment rolls, the uniform parcel identifier systems, tax

maps and other administrative duties relating to the assessment

of real property in accordance with this chapter.

"County commissioners."  The board of county commissioners

or, in home rule charter counties, the body or individual

exercising the equivalent authority.

"Countywide revision of assessment."  A change in the

established predetermined ratio or revaluation of all real

property within a county.

"Established predetermined ratio."  The ratio of assessed

value to market value established by the board of county

commissioners and uniformly applied in determining assessed

value in any year.

"Interim assessment."  A change to the assessment roll

anytime during the year.

"Municipality."  A county, city, borough, incorporated town

or township.

"Parcel identifier."  An identifying number assigned to real

property in accordance with the act of January 15, 1988 (P.L.1,

No.1), known as the Uniform Parcel Identifier Law.

"Taxing district."  A county, city, borough, incorporated

town, township, school district or county institution district.

"Spot reassessment."  The reassessment of a property or

properties by a county assessment office that is not conducted

as part of a countywide revision of assessment and which

creates, sustains or increases disproportionality among

properties' assessed values. The term does not include board

action ruling on an appeal.

§ 8803.  Excluded provisions.

Except as otherwise provided in this chapter, this chapter

does not repeal or modify:

(1)  The act of June 17, 1913 (P.L.507, No.335), entitled

"An act to provide revenue for State and county purposes,

and, in cities coextensive with counties, for city and county

purposes; imposing taxes upon certain classes of personal

property; providing for the assessment and collection of the

same; providing for the duties and compensation of

prothonotaries and recorders in connection therewith; and

modifying existing legislation which provided for raising

revenue for State purposes."

(2)  Any law relating to cities, boroughs, towns,

townships, school districts and poor districts.

(3)  The act of May 22, 1933 (P.L.853, No.155), known as

The General County Assessment Law, as it applies to counties

of the first and second classes.

§ 8804.  Construction.

(a)  Dates mandatory.--All dates specified in this chapter

for the performance of any acts or duties shall be construed to

be mandatory and not discretionary with the officials or other

persons who are designated by this chapter to perform such acts

or duties.

(b)  Pari materia.--This chapter shall be read in pari

materia with the act of November 26, 1997 (P.L.508, No.55),

known as the Institutions of Purely Public Charity Act.

SUBCHAPTER B

SUBJECTS OF LOCAL TAXATION; EXCEPTIONS;

SPECIAL PROVISIONS ON ASSESSMENTS

Sec.

8811.  Subjects of local taxation.

8812.  Exemptions from taxation.

8813.  Temporary tax exemption for residential construction.

8814.  Temporary assessment change for real estate subject to a

sewer connection ban order.

8815.  Catastrophic loss.

8816.  Clerical and mathematical errors.

8817.  Changes in assessed valuation.

8818.  Assessment of lands divided by boundary lines.

8819.  Separate assessment of coal and surface.

8820.  Assessment of real estate subject to ground rent or

mortgage.

8821.  Assessment of mobile homes and house trailers.

8822.  Taxing districts lying in more than one county and choice

of assessment ratio.

8823.  Limitation on tax increase after countywide reassessment.

§ 8811.  Subjects of local taxation.

(a)  Subjects of taxation enumerated.--Except as provided in

subsection (b), all subjects and property made taxable by the

laws of this Commonwealth for county, city, borough, town,

township and school district purposes shall, as provided in this

chapter, be valued and assessed at the annual rates, including

all:

(1)  Real estate, namely:

(i)  houses;

(ii)  house trailers and mobile homes permanently

attached to land or connected with water, gas, electric

or sewage facilities;

(iii)  buildings permanently attached to land or

connected with water, gas, electric or sewage facilities;

(iv)  lands, lots of ground and ground rents, trailer

parks and parking lots;

(v)  mills and manufactories of all kinds, furnaces,

forges, bloomeries, distilleries, sugar houses, malt

houses, breweries, tan yards, fisheries, ferries and

wharves;

(vi)  all office buildings;

(vii)  that portion of a steel, lead, aluminum or

like melting and continuous casting structure which

encloses or provides shelter or protection from the

elements for the various machinery, tools, appliances,

equipment, materials or products involved in the mill,

mine, manufactory or industrial process; and

(viii)  telecommunication towers that have become

affixed to land.

(2)  All other things now taxable by the laws of this

Commonwealth for taxing districts.

(b)  Exceptions.--The following are not subject to tax:

(1)  Machinery, tools, appliances and other equipment

contained in any mill, mine, manufactory or industrial

establishment shall not be considered or included as a part

of the real estate in determining the value for taxation of

the mill, mine, manufactory or industrial establishment.

(2)  Silos used predominantly for processing or storage

of animal feed incidental to operation of the farm on which

it is located, freestanding detachable grain bins or corn

cribs used exclusively for processing or storage of animal

feed incidental to the operation of the farm on which it is

located and inground and aboveground structures and

containments used predominantly for processing and storage of

animal waste and composting facilities incidental to

operation of the farm on which the structures and

containments are located shall not be considered or included

as part of the real estate.

(3)  No amusement park rides shall be assessed or taxed

as real estate regardless of whether they have become affixed

to the real estate.

(4)  No sign or sign structure primarily used to support

or display a sign shall be assessed as real property by a

county for purposes of the taxation of real property by the

county or a political subdivision located within the county

or by a municipality located within the county authorized to

assess real property for purposes of taxation, regardless of

whether the sign or sign structure has become affixed to the

real estate.

(5)  No wind turbine generators or related wind energy

appliances and equipment, including towers and tower

foundations, shall be considered or included as part of the

real property in determining the fair market value and

assessment of real property used for the purpose of wind

energy generation. Real property used for the purpose of wind

energy generation shall be valued under section 8842(b)(2)

(relating to valuation of property).

§ 8812.  Exemptions from taxation.

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

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

institution district and school real estate taxes:

(1)  All churches, meetinghouses or other actual places

of regularly stated religious worship, with the ground

annexed necessary for their occupancy and use.

(2)  All actual places of burial, including burial

grounds and all mausoleums, vaults, crypts or structures,

intended to hold or contain the bodies of the dead if used or

held by a person or organization deriving no private or

corporate profit from the enterprise and no substantial part

of whose activity consists of selling personal property in

connection therewith.

(3)  All hospitals, universities, colleges, seminaries,

academies, associations and institutions of learning,

benevolence or charity, including fire and rescue stations,

with the grounds annexed and necessary for their occupancy

and use, founded, endowed and maintained by public or private

charity as long as all of the following apply:

(i)  The entire revenue derived by the entity is

applied to support the entity and to increase the

efficiency and facilities of the entity, the repair and

the necessary increase of grounds and buildings of the

entity and for no other purpose.

(ii)  The property of purely public charities is

necessary to and actually used for the principal purposes

of the institution and not used in such a manner as to

compete with commercial enterprise.

(4)  All property of a charitable organization providing

residential housing services in which the charitable

nonprofit organization receives subsidies for at least 95% of

the residential housing units from a low-income Federal

housing program as long as any surplus from the assistance or

subsidy is monitored by the appropriate governmental agency

and used solely to advance common charitable purposes within

the charitable organization.

(5)  All school buildings belonging to any municipality

or school district, with the ground annexed and necessary for

the occupancy and use of the school buildings. This exemption

shall not apply to assessments or charges for the grading,

paving, curbing, macadamizing, maintenance or improvement of

streets or roads and constructing sewers and sidewalks and

other municipal improvements abutting land owned by the

school district. A school district of the second, third or

fourth class situated within a county subject to the

provisions of this chapter, and which is coterminous with a

city, borough, town or township shall not be subject to

assessments or charges for the grading, paving, curbing,

macadamizing, maintenance or improvement of streets or roads

and constructing sewers and sidewalks and other municipal

improvements abutting land owned by the school district; but

the school may agree to pay all or part of the assessments or

charges.

(6)  All courthouses and jails with the grounds annexed

and necessary for their occupancy and use.

(7)  All public parks owned and held by trustees for the

benefit of the public and used for amusements, recreation,

sports and other public purposes without profit.

(8)  All other public property used for public purposes

with the ground annexed and necessary for the occupancy and

use of the property, but this shall not be construed to

include property otherwise taxable which is owned or held by

an agency of the Federal Government. This chapter or any

other law shall not be construed to exempt from taxation any

privilege, act or transaction conducted upon public property

by persons or entities which would be taxable if conducted

upon nonpublic property regardless of the purpose for which

the activity occurs, even if conducted as agent for or lessee

of any public authority.

(9)  All real property used for limited access highways

and maintained by public funds.

(10)  All real and personal property owned, occupied and

used by any branch, post or camp of honorably discharged

servicemen or servicewomen and actually and regularly used

for benevolent, charitable or patriotic purposes.

(11)  All real property owned by one or more institutions

of purely public charity, used and occupied partly by the

owner or owners and partly by other institutions of purely

public charity and necessary for the occupancy and use of the

institutions so using it.

(12)  All playgrounds with the equipment and grounds

annexed necessary for the occupancy and use of the

playgrounds, founded, endowed or maintained by public or

private charity which apply their revenue to the support and

repair of the playgrounds and to increase the efficiency and

facilities thereof, either in ground or buildings, or

otherwise, and for no other purpose, and owned, leased,

possessed or controlled by public school boards or properly

organized and duly constituted playground associations, and

approved and accepted by the board of the county in which the

playgrounds are situated. A school board may, by resolution,

agree to pay for grading, paving, macadamizing, maintenance

or improvement of streets or roads abutting land owned by the

school district.

(13)  All buildings owned and occupied by free public

nonsectarian libraries and the land on which they stand, and

that which is immediately and necessarily appurtenant

thereto, notwithstanding the fact that some portion or

portions of the building or lands appurtenant may be yielding

rentals to the corporation or association managing the

library. The net receipts of the corporation or association

from rentals shall be used solely for the purpose of

maintaining the library.

(14)  All property, including buildings and the land

reasonably necessary thereto, provided and maintained by

public or private charity and used exclusively for public

libraries, museums or art galleries and not used for private

or corporate profit so long as the public use continues. In

the case of concert music halls used partly for exempt

purposes and partly for nonexempt purposes, that part

measured either in area or in time, whichever is the lesser,

which is used for nonexempt purposes shall be valued,

assessed and subject to taxation.

(15)  Notwithstanding the provisions of subsection (b) or

any other provision of this chapter to the contrary, all fire

and rescue stations which are founded, endowed and maintained

by public or private charity, together with the grounds

annexed and necessary for the occupancy and use of the fire

and rescue stations, and social halls and grounds owned and

occupied by fire and rescue stations and used on a regular

basis for activities which contribute to the support of fire

and rescue stations, as long as the net receipts from the

activities are used solely for the charitable purposes of the

fire and rescue stations.

(b)  Exceptions.--

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

(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.

(2)  Except as otherwise provided in subsection (a)(12),

all property, real and personal, actually and regularly used

and occupied for the purposes specified in this section shall

be subject to taxation unless the person or persons,

associations or corporation, so using and occupying the

property, shall be seized of the legal or equitable title in

the realty and possessor of the personal property absolutely.

(c)  Institutions of Purely Public Charity Act.--Each

provision of this chapter is to be read in para materia with the

act of November 26, 1997 (P.L.508, No.55), known as the

Institutions of Purely Public Charity Act, and to the extent

that a provision of this chapter is inconsistent with the

Institutions of Purely Public Charity Act, the provision is

superseded by that act.

§ 8813.  Temporary tax exemption for residential construction.

New single and multiple dwellings constructed for residential

purposes and improvements to existing unoccupied dwellings or

improvements to existing structures for purposes of conversion

to dwellings shall not be valued or assessed for purposes of

real property taxes until occupied, conveyed to a bona fide

purchaser or 30 months from the first day of the month after

which the building permit was issued or, if no building permit

or other notification of improvement was required, then from the

date construction commenced. The assessment of any multiple

dwelling because of occupancy shall be upon the proportion which

the value of the occupied portion bears to the value of the

entire multiple dwelling. As used in this section, the term

"dwellings" means buildings or portions thereof intended for

permanent use as homes or residences.

§ 8814.  Temporary assessment change for real estate subject to

a sewer connection ban order.

When a department or agency of the Commonwealth or a

municipality has ordered a sewer connection ban because of a

lack of adequate sewage treatment facilities, the real estate

affected by the order shall be reassessed for the duration of

the order. The assessment shall be based on the value of the

best use of the land during the period of the reassessment. For

the purposes of this section, the term "affected by the order"

shall be defined as the application for a building permit and

the denial to the applicant of permission to proceed with the

building or construction because of a sewer ban order.

§ 8815.  Catastrophic loss.

(a)  General rule.--Persons who have suffered catastrophic

losses to their property shall have the right to appeal before

the board within the remainder of the county fiscal year in

which the catastrophic loss occurred, or within six months of

the date on which the catastrophic loss occurred, whichever

period is longer. The duty of the board shall be to reassess the

property to reflect the loss in value from the date of the loss

to the end of the taxable year. Any property improvements made

subsequent to the catastrophic loss in the same tax year shall

not be added to the assessment roll for the remainder of that

tax year but shall be added for the following year.

(b)  Refund or credit.--Any adjustments in assessment under

this section:

(1)  shall be reflected by the appropriate taxing

authorities in the form of a credit for the succeeding tax

year; or

(2)  upon application by the property owner to the

appropriate taxing authorities, shall result in a refund

being paid to the property owner at the time of issuance of

the tax notice for the next succeeding tax year by the

respective taxing authorities; however, a reduction in

assessed value for catastrophic loss due to inclusion or

proposed inclusion as residential property on either the

National Priority List under the Comprehensive Environmental

Response, Compensation, and Liability Act of 1980 (Public Law

96-510, 94 Stat. 2767) or the State Priority List under the

act of October 18, 1988 (P.L.756, No.108), known as the

Hazardous Sites Cleanup Act, shall be in effect until

remediation is completed.

(c)  Definition.--As used in this section, the term

"catastrophic loss" means any loss due to mine subsidence, fire,

flood or other natural disaster which affects the physical state

of the real property and which exceeds 50% of the market value

of the real property prior to the loss. The term "catastrophic

loss" shall also mean any loss which exceeds 50% of the market

value of the real property prior to the loss incurred by

residential property owners who are not deemed responsible

parties under the Comprehensive Environmental Response,

Compensation, and Liability Act of 1980 or the Hazardous Sites

Cleanup Act and whose residential property is included or

proposed to be included as residential property on:

(1)  the National Priority List by the Environmental

Protection Agency under the Comprehensive Environmental

Response, Compensation, and Liability Act of 1980; or

(2)  the State Priority List by the Department of

Environmental Resources under the Hazardous Sites Cleanup

Act.

§ 8816.  Clerical and mathematical errors.

(a)  Correction.--If, through mathematical or clerical error,

an assessment is higher than it should have been and taxes are

paid on such incorrect assessment, the county assessment office,

upon discovery of the error and correction of the assessment,

shall so inform the appropriate taxing district or districts,

which shall make a refund to the taxpayer or taxpayers for the

period of the error or six years, whichever is less, from the

date of application for refund or discovery of the error by the

board. Reassessment, with or without application by the owner,

as a decision of judgment based on the method of assessment,

shall not constitute an error under this section.

(b)  Increases.--Nothing in this section shall be construed

as prohibiting an assessment office from increasing an

assessment for the current taxable year upon the discovery of a

clerical or mathematical error.

§ 8817.  Changes in assessed valuation.

(a)  General rule.--In addition to other authorization

provided in this chapter, the assessors may change the assessed

valuation on real property when a parcel of land is subdivided

into smaller parcels or when improvements are made to real

property or existing improvements are removed from real property

or are destroyed. The recording of a subdivision plan shall not

constitute grounds for assessment increases until lots are sold

or improvements are installed. The painting of a building or the

normal regular repairs to a building aggregating $2,500 or less

in value annually shall not be deemed cause for a change in

valuation.

(b)  Construction.--A change in the assessed valuation on

real property authorized by this section shall not be construed

as a spot reassessment under section 8843 (relating to spot

reassessment).

§ 8818.  Assessment of lands divided by boundary lines.

(a)  Assessment of lands divided by county boundary lines.--

(1)  If county boundary lines divide a tract of land, the

land will be assessed in the county in which the mansion

house is located.

(2)  If county boundary lines pass through the mansion

house, the owner of the land may choose the county in which

the property will be assessed. If the owner refuses or fails

to choose the county in which the property will be assessed,

the county in which the larger portion of the mansion house

is located has the right of assessment.

(3)  If vacant land is divided by the boundary lines of

two counties, the land shall be assessed in each county in

which it is located.

(b)  Assessment of lands divided by township boundary

lines.--

(1)  If land is divided by the boundary lines of a

township and a city, a township and a borough or a township

and a town, and the mansion house is located in the township,

all of the land will be assessed in the township.

(2)  If land is divided by the boundary lines of a

township and a city, a township and a borough, a township and

a town or two townships, and the mansion house is located in

the city, borough, town or one township, then the land shall

be assessed in the municipality in which it actually lies.

(3)  If vacant land is divided by the boundary lines of

two townships, the land shall be assessed in each township in

which it is located.

(c)  Assessment where township boundary lines pass through

mansion house.--If the boundary lines of any township and a

city, borough or township pass through the mansion house, the

owner of the land may choose the municipality in which the land

shall be assessed. If the owner refuses or neglects to choose,

the mansion house shall be considered to be entirely located in

the township for assessment purposes.

(d)  Assessment where lands are divided by boundary lines

between cities, boroughs or cities and boroughs.--

(1)  If lands are divided by the boundary lines of two or

more cities, two or more boroughs, or one or more cities and

one or more boroughs, the lands shall be assessed in the city

or borough in which the mansion house is located.

(2)  If the boundary lines pass through the mansion

house, the lands shall be assessed in the city or borough in

which the larger portion of the mansion house is located.

(3)  If vacant land is divided by the boundary lines of

two or more cities, two or more boroughs, or one or more

cities and one or more boroughs, the land shall be assessed

in each municipality in which it is located.

(e)  Assessment of coal underlying lands divided by county,

city, township or borough boundary lines.--Where coal is lying

underneath lands that are divided by county, city, township or

borough lines, and the ownership of the coal has been severed

from the ownership of the strata or surface, the county

assessment office shall assess each division of coal in the

municipality in which it actually lies.

§ 8819.  Separate assessment of coal and surface.

The county assessment office shall assess coal and surface

separately in cases where the owner or life tenant of land does

not have the right to mine the coal underlying the surface.

§ 8820.  Assessment of real estate subject to ground rent or

mortgage.

All real estate subject to ground rent or mortgage shall be

estimated at its full value and assessed and taxed accordingly.

In the case of real estate subject to ground rent, where there

is no provision made in the ground rent deed that the lessee

shall pay the taxes on the ground rent, the ground rent shall be

estimated and assessed for taxes to the owners thereof.

§ 8821.  Assessment of mobile homes and house trailers.

(a)  Duty.--It shall be the duty of the county assessment

office to assess all mobile homes and house trailers within the

county according to the actual value thereof. All mobile homes

or house trailers which are subject to taxation as real estate

as provided in this chapter shall be assessed and taxed in the

name of the owner. The land upon which the mobile home or house

trailer is located at the time of assessment shall be assessed

separately and shall not include the value of the house trailer

or mobile home located thereon.

(b)  Records.--All mobile home court operators, which shall

mean every person who leases land to two or more persons for the

purpose of allowing the lessees to locate on the land a mobile

home or house trailer which is subject to real property

taxation, shall maintain a record of the leases, which shall be

open for inspection at reasonable times by the county assessment

office. Each month, the mobile home court operator shall send a

record to the county assessment office of the arrivals and

departures of mobile homes or house trailers in the court during

the prior month, including the make, model, manufacturer, year

and serial number of the mobile home or house trailer.

(c)  Notice.--Each person in whose name a mobile home or

house trailer is assessed, rated or valued as provided in this

chapter shall be notified in writing by the assessor that it

shall be unlawful for any person to remove the mobile home or

house trailer from the taxing district without first having

obtained removal permits from the local tax collector.

(d)  Removal permits.--The local tax collector shall issue

removal permits upon application and payment of a fee of $2 and

of all taxes levied and assessed on the mobile home or house

trailer to be moved.

(e)  Penalty.--Any person who moves a mobile home or house

trailer from the territorial limits of the taxing district

without first having obtained a removal permit issued under this

chapter shall, upon summary conviction, be sentenced to pay a

fine of $100 and costs of prosecution or to imprisonment for not

more than 30 days, or both.

(f)  Characterization of property.--Nothing in this section

shall be construed as prohibiting a mobile home or house trailer

upon which a real property tax is levied as provided by law from

being deemed tangible personal property for other purposes.

§ 8822.  Taxing districts lying in more than one county and

choice of assessment ratio.

(a)  General rule.--Except as provided in subsections (b) and

(c), if a taxing district lies in more than one county and the

respective counties fix different predetermined ratios for the

assessment of property, the following shall apply:

(1)  The taxing district may levy its taxes on the ratio

to actual value used by any one of the counties.

(2)  A county, other than the county whose predetermined

ratio has been selected in accordance with paragraph (1),

shall certify to the taxing district a copy of the assessment

roll which shows the actual valuations of properties within

the county's portion of the taxing district, so that taxes to

be levied on the property may be calculated using the

assessed valuation determined by applying the selected

predetermined ratio to actual valuation of the property.

(b)  Multiple counties.--In the case of school districts

lying in more than one county, section 672.1 of the act of March

10, 1949 (P.L.30, No.14), known as the Public School Code of

1949, shall apply.

(c)  Annexation.--If land in one county has been annexed to a

borough in another county, the following shall apply:

(1)  For county tax purposes, the lands and properties

within the borough shall be assessed by the county assessment

office of the county in which the lands and properties are

located.

(2)  For borough and school tax purposes, all lands and

properties within the borough, regardless of the county in

which they are located, shall be assessed by the county

assessment office of the county that assessed lands and

properties within the borough prior to the annexation.

§ 8823.  Limitation on tax increase after countywide

reassessment.

(a)  Scope.--

(1)  Except as set forth in paragraph (2), this section

applies to taxing districts in counties within the scope of

this chapter under section 8801(b)(1) (relating to short

title and scope of chapter).

(2)  This section does not apply to a school district

subject to section 327 of the act of June 27, 2006 (1st

Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act.

(b)  Initial rate.--In the first year that any county

implements a countywide revision of assessment by revaluing the

properties and applies an established predetermined ratio or

changes its assessment base by applying a change in the

predetermined ratio, a taxing district levying its real estate

taxes on the revised assessment roll for the first time shall

reduce its tax rate, if necessary, so that the total amount of

taxes levied for that year against the real properties contained

in the duplicate does not exceed the total amount it levied on

the properties in the preceding year. The tax rate shall be

fixed at a figure that will accomplish this purpose.

(c)  Final tax rate.--After establishing a tax rate under

subsection (b), a taxing district may, by a separate and

specific vote, establish a final tax rate for the first year in

which the reassessment is implemented to levy its real estate

taxes on the revised assessment. The tax rate under this

subsection shall be fixed at a figure which limits the total

amount of taxes levied for that year against the real properties

contained in the duplicate for the preceding year to not more

than 10% greater than the total amount it levied on the

properties the preceding year, notwithstanding the increased

valuations of the properties under the revised assessment.

(d)  New construction.--For the purpose of determining the

total amount of taxes to be levied for the first year under

subsections (b) and (c), the amount to be levied on newly

constructed buildings or structures or on increased valuations

based on new improvements made to existing houses need not be

considered.

(e)  Court approval.--With the approval of the court of

common pleas, upon good cause shown, any taxing district may

increase the tax rate prescribed in this section,

notwithstanding the provisions of this section.

SUBCHAPTER C

COUNTY ASSESSMENT OFFICE

Sec.

8831.  Chief assessor.

8832.  Subordinate assessors.

8833.  Solicitor.

8834.  Assessment records system.

§ 8831.  Chief assessor.

(a)  Appointment.--In each county, a chief assessor shall be

appointed. The chief assessor shall be appointed by the county

commissioners with the advice of the board.

(b)  Qualifications.--Any person appointed as a chief

assessor under this chapter shall be a Certified Pennsylvania

Evaluator pursuant to the act of April 16, 1992 (P.L.155,

No.28), known as the Assessors Certification Act. Any person

employed as a chief assessor on the effective date of this

chapter shall obtain certification in accordance with the

Assessors Certification Act.

(c)  Duties of chief assessor.--It shall be the duty of the

chief assessor to:

(1)  Hire subordinate assessors under section 8832

(relating to subordinate assessors).

(2)  Prepare and submit to the board for its approval

regulations in accordance with this chapter.

(3)  Prepare and maintain a permanent records system and

other maps, plans, surveys and records as may be deemed

necessary to secure a proper and equitable assessment.

(4)  Prepare an assessment roll in accordance with this

chapter.

(5)  Supervise and direct the activities of the

subordinate assessors and other employees subject to

regulations prescribed by the board.

(6)  Perform all duties imposed upon the chief assessor

by this chapter.

(d)  Compensation.--The chief assessor shall receive

compensation as determined by the salary board of the county.

§ 8832.  Subordinate assessors.

(a)  Hiring and compensation.--The chief assessor, with the

approval of the board, shall hire subordinate assessors subject

to any applicable county personnel policy and regulations of the

board, as necessary in carrying out the duties imposed by this

chapter. A subordinate assessor shall receive compensation as

determined by the salary board of the county.

(b)  Duties of subordinate assessors and other employees.--In

order to carry out the provisions of this chapter, subordinate

assessors and other employees shall perform those duties as may

be assigned to them by the chief assessor.

(c)  Certification of assessors.--The act of April 16, 1992

(P.L.155, No.28), known as the Assessors Certification Act,

shall apply to any person responsible for the valuation of real

property for ad valorem taxation purposes in accordance with

this chapter.

(d)  Elected assessors abolished.--The office of local

elected assessor in all taxing districts subject to this chapter

is hereby abolished.

§ 8833.  Solicitor.

The board may appoint an attorney as solicitor to the board

and assessment office to advise on all legal matters and appear

for and represent the board on all appeals taken from its

decisions or orders to all courts of competent jurisdiction. The

salary of the appointed solicitor shall be fixed by the salary

board of the county. If the board does not appoint a solicitor

in accordance with this section, the county solicitor must serve

as solicitor to the board and assessment office to the extent

that there is not a conflict of interest.

§ 8834.  Assessment records system.

It shall be the duty of the county assessment office to

maintain a permanent records system consisting of:

(1)  Tax maps of the entire county drawn to scale or

aerial maps, which maps shall indicate all property and lot

lines, set forth dimensions or areas and identify the

respective parcels or lots by a number system.

(2)  Property record cards identifying the property

location on the tax maps and any uniform parcel identifier

which may have been assigned, and acreage or dimensions,

description of improvements, if any, the owner's name and

mailing address and date of acquisition, the purchase price,

if any, set forth in the deed of acquisition and the assessed

valuation.

(3)  Property owner's index consisting of an alphabetical

listing of all property owners, cross-indexed with the

property record cards or electronic or computerized method of

searching for property owners by name.

SUBCHAPTER D

ASSESSMENT ROLL, VALUATION, NOTICE AND APPEALS

Sec.

8841.  Assessment roll and interim revisions.

8842.  Valuation of property.

8843.  Spot reassessment.

8844.  Notices, appeals and certification of values.

8845.  Service of notices.

8846.  Notice of changes given to taxing authorities.

8847.  Application of assessment changed as result of appeal.

8848.  Special provisions relating to countywide revisions of

assessments.

§ 8841.  Assessment roll and interim revisions.

(a)  Preparation of assessment roll.--Annually, on or before

the first day of July, the county assessment office shall

prepare and submit to the board, in a form prescribed by the

board, an assessment roll of property subject to local taxation

or exempted from local taxation.

(b)  Form of assessment roll.--The board shall determine the

form of the assessment roll which shall include the following

for each taxing district:

(1)  The name of the last known owner of record of each

parcel with the last known address of the owner.

(2)  The location of each parcel and the uniform parcel

identifier or reference to the tax map.

(3)  The assessment of each parcel of land and the

assessed value of any improvements.

(4)  The aggregate assessments for each municipality.

(5)  The assessment of each parcel exempted from local

taxation.

(c)  Interim revisions to assessment roll.--The county

assessment office is authorized to make additions and revisions

to the assessment roll at any time in the year to change the

assessments of existing properties pursuant to section 8817

(relating to changes in assessed valuation) or add properties

and improvements to property mistakenly omitted from the

assessment roll as long as notice is provided in accordance with

section 8844 (relating to notices, appeals and certification of

values). All additions and revisions shall be a supplement to

the assessment roll for levy and collection of taxes for the tax

year for which the assessment roll was originally prepared.

(d)  Public inspection of assessment rolls.--

(1)  The assessment roll shall be open to public

inspection at the county assessment office during ordinary

business hours. Within 15 days after completion of the

assessment roll, the county assessment office, by publication

in one or more newspapers of general circulation in the

county, shall give notice of the following:

(i)  The fact that the assessment roll has been

completed.

(ii)  The place where and time when the assessment

roll will be open for inspection.

(iii)  The right to file in writing an appeal from an

assessment, on or before the first day of September, or

an earlier date designated by the county commissioners,

in accordance with section 8844.

(2)  This subsection shall be not be construed to limit

the right of any resident of this Commonwealth to access

public records in accordance with the act of February 14,

2008 (P.L.6, No.3), known as the Right-to-Know Law.

§ 8842.  Valuation of property.

(a)  Predetermined ratio.--The county assessment office shall

assess real property at a value based upon an established

predetermined ratio which may not exceed 100% of actual value.

The ratio shall be established and determined by the board of

county commissioners by ordinance. In arriving at actual value,

the county may utilize the current market value or it may adopt

a base-year market value.

(b)  Valuation.--

(1)  Except as set forth in paragraph (2), the following

apply:

(i)  In arriving at actual value, the price at which

any property may actually have been sold, either in the

base year or in the current taxable year, shall be

considered but shall not be controlling.

(ii)  The selling price shall be subject to revision

by increase or decrease to accomplish equalization with

other similar property within the county.

(iii)  In arriving at the actual value, the following

methods must be considered in conjunction with one

another:

(A)  Cost approach, that is, reproduction or

replacement, as applicable, less depreciation and all

forms of obsolescence.

(B)  Comparable sales approach.

(C)  Income approach.

(2)  The valuation of real property used for the purpose

of wind energy generation for assessment purposes shall be

developed by the county assessor utilizing the income

capitalization approach to value. The valuation shall be

determined by the capitalized value of the land lease

agreements, supplemented by the sales comparison data

approach as deemed necessary by the county assessor. The

lessee, or lessor on behalf of the lessee, shall provide the

nonproprietary lease and lease income information reasonably

needed by the county assessor to determine value by September

1.

(c)  Impact of restrictions and tax credits on valuation.--

(1)  In arriving at the actual value of real property,

the impact of applicable rent restrictions, affordability

requirements or any other related restrictions prescribed by

any Federal or State programs shall be considered.

(2)  Federal or State income tax credits with respect to

property shall not be considered real property or income

attributable to real property.

§ 8843.  Spot reassessment.

The county assessment office is prohibited from engaging in

the practice of spot reassessment. In the event that the county

assessment office engages in the practice of spot reassessment,

the property owner may file an appeal to the board, limited to

the issue of spot reassessment, in accordance with this chapter.

Upon a finding by the board or an adjudication by the court that

the property owner has been subjected to a spot reassessment,

the property owner shall be entitled to a refund of any taxes

paid pursuant to a spot reassessment and interest thereon from

the date of payment at the same rate and in the same manner as

the Commonwealth is required to pay interest pursuant to section

806.1(b) of the act of April 9, 1929 (P.L.343, No.176), known as

The Fiscal Code. A change in assessment resulting from an appeal

to the board by a taxpayer or taxing district shall not

constitute a spot reassessment.

§ 8844.  Notices, appeals and certification of values.

(a)  Notices.--The county assessment office shall mail to

each record property owner, at the last known address of the

record property owner, and to the affected taxing districts

notice of any change in assessment or new assessment made

pursuant to section 8841(c) (relating to assessment roll and

interim revisions). The notice shall state:

(1)  Mailing date.

(2)  Property location.

(3)  Parcel identifier.

(4)  Effective date.

(5)  Established predetermined ratio.

(6)  Base-year value.

(7)  Old assessment.

(8)  New assessment, including the assessment of each

parcel of land and the assessed value of any improvements.

(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 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. 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.

(d)  Class action.--For the purpose of assessment appeals,

the term "person" shall include, in addition to that provided by

law, a group of two or more persons acting on behalf of a class

of persons similarly situated with regard to an assessment. The

regulations adopted by the board may establish additional

criteria for a group of two or more persons to act on behalf of

a class, including, but not limited to, specifying a date or

time by which any person desiring to be a member of the class

must file a written election with the board.

(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