PRIOR PRINTER'S NO. 37
PRINTER'S NO. 197
THE GENERAL ASSEMBLY OF PENNSYLVANIA
INTRODUCED BY GORDNER, MENSCH, TARTAGLIONE, ERICKSON, VULAKOVICH, HUGHES, YUDICHAK, SCHWANK, D. WHITE, FERLO, WARD, RAFFERTY, YAW, VANCE, PILEGGI AND EICHELBERGER, JANUARY 9, 2013
SENATOR HUTCHINSON, INTERGOVERNMENTAL OPERATIONS, REPORTED AS AMENDED, JANUARY 23, 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.
1STATE TAX EQUALIZATION BOARD
2Section 1500. Definitions.
6"Board." The State Tax Equalization Board.
7Section 1501. Creation of board.
10Section 1502. Membership.
11(a) Members.--The board shall consist of three members who
12must be citizens of the United States, residents of this
13Commonwealth and qualified electors for a period of at least one
14year next preceding their appointments. Each appointee must be
15familiar by training or experience with the problems involved in
16the work of the board.
17(b) Appointment and service.--
18(1) The members of the board shall be appointed by the
19Governor for terms of four years each, or until their
20successors are appointed and qualified. A vacancy shall be
21filled by appointment of the Governor for the unexpired term.
28Section 1503. Chairman.
4Section 1504. Quorum.
7Section 1505. Individual powers of members of the board.
18(ii) filed in the office of the board.
22(c) Agents and examiners.--
26(2) Agents and examiners under this subsection are
27authorized to administer oaths, examine witnesses and receive
28evidence, in a locality designated by the board. Evidence
29under this paragraph shall have the same force and effect as
30if taken or received by the board or any one or more of its
1members under subsections (a) and (b).
2Section 1506. Administrative assistance.
6Section 1507. General powers and duties.
7The board has the following powers and duties:
8(1) To determine the market value of taxable real
9property in each school district and to conduct
10investigations, require information and have access to public
11records necessary to make the determination under this
13(2) To require, in counties of the first class, the
14board of revision of taxes of such county, or its successor
15agency, and the county commissioners, or the body or
16individual exercising equivalent authority, of each county
17other than a county of the first class, to furnish a monthly
18list of all conveyances or other transfers of real estate, or
19any interest in real estate, recorded within the county
20during the preceding month, stating the value of the Federal
21tax stamps affixed to the deed for each conveyance, and the
22assessed valuations for county tax purposes of the real
30(ii) by July 1 of each even-numbered year, the
1(11) To create in consultation with the County
2Commissioners Association of Pennsylvania and the Assessors'
3Association of Pennsylvania an operations manual to be
4utilized by counties when completing a countywide
5reassessment or when valuating property.
10(13) To develop and maintain Statewide training programs
11for all persons involved in the valuation of property within
12all of the counties of this Commonwealth. These programs
13shall provide basic and detailed training that shall be
14completed and passed by any person employed to collect,
15compile, compare or handle data associated with the valuation
16of any property for purposes of reassessment valuation within
18(14) To develop standards on contracting for assessment
19services in consultation with the County Commissioners
20Association of Pennsylvania and the Assessors' Association of
21Pennsylvania, taking into consideration the standards
22published by the International Association of Assessing
23Officers. The standards shall:
29Section 1508. Compilation of data.
30(a) Requirement.--The board shall accumulate and compile
6(2) concerning new sales and improvements and other data
7necessary to ensure that the records of the board show the
8current present market value of real property in each school
9district as nearly as the same can be determined.
16(2) Public records.
19(a) Duty.--The following shall apply:
20(1) It shall be the duty of the following entities to
21prepare, certify and electronically deliver to the board on
22the 15th day of each month a list as prescribed by the board
23of all conveyances or other transfers of real estate or any
24interest in real estate, conveyed consistent with any
25procedures for excluding sales data established in accordance
26with section 1516.2(2), recorded within the county during the
30(ii) In counties of the second class, the office of
1property assessment or its successor agency.
5(2) The list under paragraph (1) shall include the value
6of the Federal tax stamps affixed to the deed for each
7conveyance or transfer as set forth on the list and the
8assessed valuation for county tax purposes of the real
10(3) At the end of each month, a list of all the real
11estate conveyed or transferred within the county during the
12month, stating the value of Federal tax stamps affixed to the
13instrument conveying or transferring the real estate or any
14interest in the real estate, shall be prepared and delivered
19(ii) In all counties except for a county of the
20first class, the recorder of deeds shall prepare and
21deliver the list to the county commissioners or the body
22or agency exercising equivalent authority.
23(b) Payment.--The board shall pay to the board of revision
24of taxes, or its successor agency, of counties of the first
25class and to the county commissioners, or the body or individual
26exercising equivalent authority, of every county except a county
27of the first class the sum of 20¢ for each conveyance or
28transfer of real estate on each list prepared, certified and
29delivered to the board for its use under this section.
30Section 1510. Annual reports of local assessing officials.
1By June 1 of each year, the following entities shall file
2with the board a certificate prescribed by the board and on
3blanks furnished by the board showing the assessed valuation of
4all real property in each school district in the county on which
5the taxes for the then current year are levied:
12Section 1511. Market value and percentage of value.
13From the data compiled under section 1510, the board shall as
14soon as possible after July 1, determine the market value of
15real property in each school district and the percentage of the
16market value as determined by the assessed valuation for county
18Section 1512. Certification.
19As soon as the market value of the real property in each
20school district in this Commonwealth has been determined and the
21percentage of the value of the assessed valuation for county tax
22purposes has been established, the board shall certify the
23amounts to the Department of Education and for each school
24district to the board of school directors.
25Section 1513. Objections.
26(a) School district.--Any school district aggrieved by any
27finding or conclusion of the board affecting the amount of any
28Commonwealth subsidy payable to it may file written objections
29with the board.
30(b) Hearing.--The board shall conduct a hearing at which the
4(c) Findings.--Following review of all the evidence
5submitted and the arguments of the school district, the board
6may make modifications and adjustments of its findings and
7computations as appropriate or dismiss the objections. The board
8shall prepare written findings of fact based upon all the
13Section 1514. Annual adjustments.
14By July 1 of each odd-numbered year, the board shall adjust
15the market value of real property in each school district to
16conform with new data accumulated since the market values for
17the last preceding two years were determined. The board shall
18determine the percentage of the market value of the assessed
19valuation of all real property in the school district on which
20county taxes for the then current year are levied. The market
21values, percentages and adjustments shall be certified to the
22Department of Education and each school district with the same
23right to hearings as provided under section 1513.
24Section 1515. Determination and apportionment.
25(a) Certification.--As soon as possible each odd-numbered
26year and after the final adjustment of values by the board, the
27board shall certify to the Department of Education the market
28value of all real property in each school district.
3(c) Payments.--Every two years the market value under
4subsection (a) shall be used by the Department of Education to
5determine the amount of funds needed to meet payments required
6by law to school districts and vocational schools within the two
7fiscal years beginning every June 1 and ending every May 31. The
8Department of Education shall allot the payments to the
9respective school districts.
10Section 1516. Special aid to school districts.
11Before granting any special aid to a school district, the
12Department of Education shall submit the request for special aid
13to the board. The board shall make its recommendations with
14consideration given to the school district's ability to raise
15funds by taxation. Before making any recommendation, the board
16shall carefully investigate and study the financial
17circumstances of the school district and whether or not it has
18exhausted its available taxing power not only on real property,
19but also on all other available property and subjects of
20taxation, and that collection of taxes is being effectively
21conducted and enforced. Recommendations shall be transmitted to
22the Department of Education.
23Section 1516.1. Common level ratio.
27(b) Method.--In arriving at the ratio, the board shall use
28statistically acceptable techniques, including sales ratio
29studies. The board's method in arriving at the ratio shall be
30public information. The ratio shall be certified to the chief
3(c) Appeal.--Any political subdivision or taxpayer aggrieved
4by any finding, conclusion, method or technique of the board
5made under this section may, in writing, file objections to and
6appeal de novo the ratio determination to Commonwealth Court.
7After receiving the objections, the board may grant a hearing
8and may modify or adjust its findings and computations as
13Section 1516.2. Publication of information by board.
26If a municipality contracts for services relating to an
27assessment, the data collected by the contractor must be
28transmitted to the municipality within 60 days of its collection
30Section 1517. Saving clause.
5Section 1518. (Reserved).
6Section 1519. Repeal.
9Section 1520. (Reserved).
10Section 1521. Funding contingency.
11The board's authority to carry out the duties set forth in
12section 1507(11), (12), (13) and (14) is contingent upon receipt
13of an appropriation in an amount sufficient to complete these
15Section 2. Repeals are as follows:
1force and effect and may be completed under Chapter 15 of the
2act. Resolutions, orders, regulations, rules, decisions and
3sequence of methods used for arriving at market value for
4odd-numbered and even-numbered years which were made under
5the State Tax Equalization Board Law and which are in effect
6on the effective date of this section shall remain in full
7force and effect until revoked, vacated or modified under
8Chapter 15 of the act. Contracts, obligations and agreements
9entered into under the State Tax Equalization Board Law are
10not affected nor impaired by the repeal of the State Tax
11Equalization Board Law.
15(3) Except as set forth in paragraph (4), any difference
16in language between Chapter 15 of the act and the State Tax
17Equalization Board Law is intended only to conform to the
18style of the addition of a new chapter to the act and is not
19intended to change or affect the legislative intent, judicial
20construction or administrative interpretation and
21implementation of the State Tax Equalization Board Law.
24(i) Section 1501.
25(ii) Section 1502(c).
<-26(iii) Section 1506.
<-29(iv) (v) Section 1516.1(d).
<-30(v) (vi) Section 1516.2.
1(vi) (vii) Section 1521.
2Section 4. This act shall take effect immediately.