1Amending Title 53 (Municipalities Generally) of the Pennsylvania
2Consolidated Statutes, further providing for assessment 
3appeals.

4The General Assembly of the Commonwealth of Pennsylvania
5hereby enacts as follows:

6Section 1. Section 8844(b) and (c) of Title 53 of the 
7Pennsylvania Consolidated Statutes, amended October 24, 2012 
8(P.L.1286, No.160), are amended to read:

9§ 8844. Notices, appeals and certification of values.

10* * *

11(b) Mailing and notice of appeal.--The notice shall be
12mailed within five days from the date the county assessment
13office makes the change or addition to its official records. The
14notice shall state that any persons aggrieved by the assessment
15and the affected taxing districts may file an appeal to the
16board, at no cost or filing fee required of the appellant,
17within 40 days of the date of the notice. The appeal shall be in
18writing and shall identify the following:

1(1) Appellant.

2(2) Property location.

3(3) Owner.

4(4) Assessment or assessments by which the person is
5aggrieved.

6(5) Address to which notice of the time and place for a
7hearing of the appeal shall be mailed.

8(c) Annual appeal deadline.--

9(1) Any person aggrieved by any assessment, whether or
10not the value thereof shall have been changed since the
11preceding annual assessment, or any taxing district having an
12interest in the assessment, may appeal to the board for
13relief. The board may not impose or assess any type of fee 
14relating to the appeal. Any person or taxing district
15desiring to make an appeal shall, on or before September 1 or
16the date designated by the county commissioners if the option
17under paragraph (3) is exercised, file with the board an
18appeal in writing, identifying the following:

19(i) Appellant.

20(ii) Property location.

21(iii) Owner.

22(iv) Assessment or assessments by which the person
23is aggrieved.

24(v) Address to which notice of the time and place
25for a hearing shall be mailed.

26(2) The same procedures and deadlines shall apply to a
27request for real estate tax exemption under section 8812
28(relating to exemptions from taxation).

29(3) The county commissioners may designate a date no
30earlier than August 1 as the date on or before which any

1person desiring to appeal from any assessment shall file with
2the board an appeal as long as the notice by publication
3required under section 8841(d)(1) is given at least two weeks
4prior to the date designated in accordance with this
5paragraph.

6* * *

7Section 2. This act shall take effect in 60 days.