PRINTER'S NO. 37
THE GENERAL ASSEMBLY OF PENNSYLVANIA
INTRODUCED BY GORDNER, MENSCH, TARTAGLIONE, ERICKSON, VULAKOVICH, HUGHES, YUDICHAK, SCHWANK, D. WHITE, FERLO, WARD, RAFFERTY, YAW, VANCE AND PILEGGI, JANUARY 9, 2013
REFERRED TO INTERGOVERNMENTAL OPERATIONS, JANUARY 9, 2013
1Amending the act of June 27, 1996 (P.L.403, No.58), entitled "An
2act to enhance community and economic development in this
3Commonwealth by restructuring certain administrative
4functions and entities; changing the name of the Department
5of Commerce to the Department of Community and Economic
6Development; transferring functions of the Department of
7Community Affairs into the Department of Community and
8Economic Development and other agencies; providing for a
9Deputy Secretary for Community Affairs and Development in the
10Department of Community and Economic Development;
11establishing the Center for Local Government Services and the
12Local Government Advisory Committee; establishing the Small
13Business Advocacy Council; conferring powers and duties on
14the Legislative Reference Bureau; and making repeals,"
15codifying the State Tax Equalization Board into the act;
16further providing for creation of board, for membership, for
17general powers and duties and for common level ratio;
18providing for publication of information by board funding
19contingency; and making a related repeal.
26STATE TAX EQUALIZATION BOARD
1Section 1500. Definitions.
5"Board." The State Tax Equalization Board.
6Section 1501. Creation of board.
9Section 1502. Membership.
10(a) Members.--The board shall consist of three members who
11must be citizens of the United States, residents of this
12Commonwealth and qualified electors for a period of at least one
13year next preceding their appointments. Each appointee must be
14familiar by training or experience with the problems involved in
15the work of the board.
16(b) Appointment and service.--
17(1) The members of the board shall be appointed by the
18Governor for terms of four years each, or until their
19successors are appointed and qualified. A vacancy shall be
20filled by appointment of the Governor for the unexpired term.
27Section 1503. Chairman.
3Section 1504. Quorum.
6Section 1505. Individual powers of members of the board.
17(ii) filed in the office of the board.
21(c) Agents and examiners.--
25(2) Agents and examiners under this subsection are
26authorized to administer oaths, examine witnesses and receive
27evidence, in a locality designated by the board. Evidence
28under this paragraph shall have the same force and effect as
29if taken or received by the board or any one or more of its
30members under subsections (a) and (b).
1Section 1506. Administrative assistance.
5Section 1507. General powers and duties.
6The board has the following powers and duties:
7(1) To determine the market value of taxable real
8property in each school district and to conduct
9investigations, require information and have access to public
10records necessary to make the determination under this
12(2) To require, in counties of the first class, the
13board of revision of taxes of such county, or its successor
14agency, and the county commissioners, or the body or
15individual exercising equivalent authority, of each county
16other than a county of the first class, to furnish a monthly
17list of all conveyances or other transfers of real estate, or
18any interest in real estate, recorded within the county
19during the preceding month, stating the value of the Federal
20tax stamps affixed to the deed for each conveyance, and the
21assessed valuations for county tax purposes of the real
30(11) To create in consultation with the County
1Commissioners Association of Pennsylvania and the Assessors'
2Association of Pennsylvania an operations manual to be
3utilized by counties when completing a countywide
4reassessment or when valuating property.
9(13) To develop and maintain Statewide training programs
10for all persons involved in the valuation of property within
11all of the counties of this Commonwealth. These programs
12shall provide basic and detailed training that shall be
13completed and passed by any person employed to collect,
14compile, compare or handle data associated with the valuation
15of any property for purposes of reassessment valuation within
17(14) To develop standards on contracting for assessment
18services in consultation with the County Commissioners
19Association of Pennsylvania and the Assessors' Association of
20Pennsylvania, taking into consideration the standards
21published by the International Association of Assessing
22Officers. The standards shall:
28Section 1508. Compilation of data.
5(2) concerning new sales and improvements and other data
6necessary to ensure that the records of the board show the
7current present market value of real property in each school
8district as nearly as the same can be determined.
15(2) Public records.
18(a) Duty.--The following shall apply:
19(1) It shall be the duty of the following entities to
20prepare, certify and electronically deliver to the board on
21the 15th day of each month a list as prescribed by the board
22of all conveyances or other transfers of real estate or any
23interest in real estate, conveyed consistent with any
24procedures for excluding sales data established in accordance
25with section 1516.2(2), recorded within the county during the
4(2) The list under paragraph (1) shall include the value
5of the Federal tax stamps affixed to the deed for each
6conveyance or transfer as set forth on the list and the
7assessed valuation for county tax purposes of the real
9(3) At the end of each month, a list of all the real
10estate conveyed or transferred within the county during the
11month, stating the value of Federal tax stamps affixed to the
12instrument conveying or transferring the real estate or any
13interest in the real estate, shall be prepared and delivered
18(ii) In all counties except for a county of the
19first class, the recorder of deeds shall prepare and
20deliver the list to the county commissioners or the body
21or agency exercising equivalent authority.
22(b) Payment.--The board shall pay to the board of revision
23of taxes, or its successor agency, of counties of the first
24class and to the county commissioners, or the body or individual
25exercising equivalent authority, of every county except a county
26of the first class the sum of 20¢ for each conveyance or
27transfer of real estate on each list prepared, certified and
28delivered to the board for its use under this section.
29Section 1510. Annual reports of local assessing officials.
30By June 1 of each year, the following entities shall file
1with the board a certificate prescribed by the board and on
2blanks furnished by the board showing the assessed valuation of
3all real property in each school district in the county on which
4the taxes for the then current year are levied:
11Section 1511. Market value and percentage of value.
12From the data compiled under section 1510, the board shall as
13soon as possible after July 1, determine the market value of
14real property in each school district and the percentage of the
15market value as determined by the assessed valuation for county
17Section 1512. Certification.
18As soon as the market value of the real property in each
19school district in this Commonwealth has been determined and the
20percentage of the value of the assessed valuation for county tax
21purposes has been established, the board shall certify the
22amounts to the Department of Education and for each school
23district to the board of school directors.
24Section 1513. Objections.
25(a) School district.--Any school district aggrieved by any
26finding or conclusion of the board affecting the amount of any
27Commonwealth subsidy payable to it may file written objections
28with the board.
3(c) Findings.--Following review of all the evidence
4submitted and the arguments of the school district, the board
5may make modifications and adjustments of its findings and
6computations as appropriate or dismiss the objections. The board
7shall prepare written findings of fact based upon all the
12Section 1514. Annual adjustments.
13By July 1 of each odd-numbered year, the board shall adjust
14the market value of real property in each school district to
15conform with new data accumulated since the market values for
16the last preceding two years were determined. The board shall
17determine the percentage of the market value of the assessed
18valuation of all real property in the school district on which
19county taxes for the then current year are levied. The market
20values, percentages and adjustments shall be certified to the
21Department of Education and each school district with the same
22right to hearings as provided under section 1513.
23Section 1515. Determination and apportionment.
24(a) Certification.--As soon as possible each odd-numbered
25year and after the final adjustment of values by the board, the
26board shall certify to the Department of Education the market
27value of all real property in each school district.
2(c) Payments.--Every two years the market value under
3subsection (a) shall be used by the Department of Education to
4determine the amount of funds needed to meet payments required
5by law to school districts and vocational schools within the two
6fiscal years beginning every June 1 and ending every May 31. The
7Department of Education shall allot the payments to the
8respective school districts.
9Section 1516. Special aid to school districts.
10Before granting any special aid to a school district, the
11Department of Education shall submit the request for special aid
12to the board. The board shall make its recommendations with
13consideration given to the school district's ability to raise
14funds by taxation. Before making any recommendation, the board
15shall carefully investigate and study the financial
16circumstances of the school district and whether or not it has
17exhausted its available taxing power not only on real property,
18but also on all other available property and subjects of
19taxation, and that collection of taxes is being effectively
20conducted and enforced. Recommendations shall be transmitted to
21the Department of Education.
22Section 1516.1. Common level ratio.
26(b) Method.--In arriving at the ratio, the board shall use
27statistically acceptable techniques, including sales ratio
28studies. The board's method in arriving at the ratio shall be
29public information. The ratio shall be certified to the chief
30assessor of each county and shall be admissible as evidence in
1any appeal involving real property tax assessments.
2(c) Appeal.--Any political subdivision or taxpayer aggrieved
3by any finding, conclusion, method or technique of the board
4made under this section may, in writing, file objections to and
5appeal de novo the ratio determination to Commonwealth Court.
6After receiving the objections, the board may grant a hearing
7and may modify or adjust its findings and computations as
12Section 1516.2. Publication of information by board.
25If a municipality contracts for services relating to an
26assessment, the data collected by the contractor must be
27transmitted to the municipality within 60 days of its collection
29Section 1517. Saving clause.
30Nothing in this chapter shall be construed to change or
4Section 1518. (Reserved).
5Section 1519. Repeal.
8Section 1520. (Reserved).
9Section 1521. Funding contingency.
10The board's authority to carry out the duties set forth in
11section 1507(11), (12), (13) and (14) is contingent upon receipt
12of an appropriation in an amount sufficient to complete these
14Section 2. Repeals are as follows:
27(1) Except as otherwise provided in Chapter 15 of the
28act, all activities initiated under the State Tax
29Equalization Board Law shall continue and remain in full
30force and effect and may be completed under Chapter 15 of the
1act. Resolutions, orders, regulations, rules, decisions and
2sequence of methods used for arriving at market value for
3odd-numbered and even-numbered years which were made under
4the State Tax Equalization Board Law and which are in effect
5on the effective date of this section shall remain in full
6force and effect until revoked, vacated or modified under
7Chapter 15 of the act. Contracts, obligations and agreements
8entered into under the State Tax Equalization Board Law are
9not affected nor impaired by the repeal of the State Tax
10Equalization Board Law.
14(3) Except as set forth in paragraph (4), any difference
15in language between Chapter 15 of the act and the State Tax
16Equalization Board Law is intended only to conform to the
17style of the addition of a new chapter to the act and is not
18intended to change or affect the legislative intent, judicial
19construction or administrative interpretation and
20implementation of the State Tax Equalization Board Law.
23(i) Section 1501.
24(ii) Section 1502(c).
27(iv) Section 1516.1(d).
28(v) Section 1516.2.
29(vi) Section 1521.
30Section 4. This act shall take effect immediately.