reglab/statecodes huggingface dataset:
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 85 - Assessments of Persons and Property › Section 8583 - Exclusion for homestead property

§ 8583. Exclusion for homestead property.
(a) General rule.--
The governing body of a political subdivision may exclude from taxation a fixed dollar amount of the assessed value of each homestead property in the political subdivision consistent with section 8586 (relating to limitations).
(b) Jurisdictions crossing county lines.--
If a political subdivision is located in more than one county, the exclusion established under subsection (a) for each county portion of the political subdivision shall be uniform after adjustment for the common level ratios in the respective counties.
(c) Split rate taxes.--
In political subdivisions where different millage rates are applied to land and the improvements upon land, the exclusion established under subsection (a) shall be applied first to the value of the improvements, and the remainder of the exclusion, if any, shall be applied to the value of the land.
(d) New construction.--
The exclusion authorized under subsection (a) for a dwelling constructed during the taxable year and used as homestead property shall be prorated in a manner consistent with the assessment of real property taxes on that dwelling.
(e) Reassessment.--
After a revision of assessments by means of revaluing all properties, the governing body of the political subdivision providing an exclusion under this section shall adjust the amount of the exclusion for homestead property as follows:
(1) if the assessment base is revised by applying a change in the established predetermined ratio, the exclusion for homestead property shall be adjusted by the percentage change between the existing predetermined ratio and the newly established predetermined ratio; or
(2) if the assessor performs a revision of assessments by revaluing all properties and applying an established predetermined ratio, the exclusion for homestead property shall be adjusted by dividing the exclusion for homestead property for the year preceding the revision of assessments by the common level ratio and multiplying the quotient of that calculation by the newly established predetermined ratio.
Cross References.
Section 8583 is referred to in sections 8585, 8586, 8717 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 85 - Assessments of Persons and Property › Section 8585 - Exclusion for farmstead property

§ 8585. Exclusion for farmstead property.
(a) Authorization.--
The exclusion for farmstead property shall be authorized pursuant to section 2(b)(i) of Article VIII of the Constitution of Pennsylvania. This exclusion shall apply uniformly to each farmstead property within the taxing jurisdiction.
(b) General rule.--
Any governing body that excludes a portion of the value of homestead property under section 8583 (relating to exclusion for homestead property) shall exclude a portion of the assessed value of each farmstead property in the political subdivision by a fixed dollar amount established by its governing body, not to exceed the amount of the exclusion for homestead property under section 8583. The exclusion for farmstead property shall be in addition to any exclusion for homestead property for which the dwelling on the farm may qualify.
(c) Farmstead crossing county lines.--
If a political subdivision is located in more than one county, the exclusion for farmstead property computed under subsection (a) for each county portion of the political subdivision shall be uniform after adjustment for the common level ratios in the respective counties.
(d) New construction.--
The exclusion allowed under subsection (b) for a building constructed during the taxable year and used as farmstead property shall be prorated in a manner consistent with the assessment of real property taxes on that building.
(e) Reassessment.--
After a revision of assessments by means of revaluing all properties, the governing body of the political subdivision providing an evaluation under this section shall adjust the amount of the exclusion for farmstead property as follows:
(1) if the assessment base is revised by applying a change in the established predetermined ratio, the exclusion for farmstead property shall be adjusted by the percentage change between the existing predetermined ratio and the newly established predetermined ratio; or
(2) if performing a revision of assessments by revaluing all properties and applying an established predetermined ratio, the exclusion for farmstead property shall be adjusted by dividing the exclusion for farmstead property for the year preceding the revision of assessments by the common level ratio and multiplying the quotient of that calculation by the newly established predetermined ratio.
Cross References.
Section 8585 is referred to in section 8586 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 85 - Assessments of Persons and Property › Section 8586 - Limitations

§ 8586. Limitations.
(a) Limit on exclusion.--
(1) In accordance with the limits established on the exclusion for homestead property in Article VIII of the Constitution of Pennsylvania, no governing body of a political subdivision shall authorize an exclusion for homestead property in excess of the amount which is one-half of the median assessed value of homestead property in the political subdivision. The median assessed value of homestead property shall be determined by the information provided to the governing body under section 8584(i) (relating to administration and procedure).
(2) For the purposes of calculating the limit on the exclusion under paragraph (1), a political subdivision that is located in more than one county shall determine the median assessed value of homestead property for the entire political subdivision after dividing the assessed value of each homestead property by the common level ratio of the county in which the homestead property is located.
(b) Prohibition.--
The governing body of the political subdivision may not increase the millage rate of its tax on real property to pay for the exclusions authorized by sections 8583 (relating to exclusion for homestead property) and 8585 (relating to exclusion for farmstead property).
(c) Other tax exemption.--
Notwithstanding any provision of this subchapter to the contrary, no governing body in a city of the first class shall authorize a homestead property exclusion for property that, for the same tax year to which the homestead property exclusion would otherwise apply, has an exemption from real property taxation under the act of July 9, 1971 (P.L.206, No.34), known as the Improvement of Deteriorating Real Property or Areas Tax Exemption Act.
(Dec. 18, 2013, P.L.1165, No.106, eff. 60 days)
2013 Amendment. Act 106 added subsec. (c).
Cross References.
Section 8586 is referred to in sections 8583, 8717 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 85 - Assessments of Persons and Property › Section 8587 - Uniform application

§ 8587. Uniform application.
An application form for use by assessors under section 8584(a) (relating to administration and procedure) shall be developed by the Department of Community and Economic Development and published in the Pennsylvania Bulletin by September 30, 1998.
Cross References.
Section 8587 is referred to in section 8584 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 85 - Assessments of Persons and Property › Section 8588 - Applicability

§ 8588. Applicability.
Notwithstanding the provisions of section 8405 (relating to applicability), the provisions of this subchapter shall apply to cities and counties of the first class and to school districts of the first class. Any action taken pursuant to this subchapter by the governing body of a city of the first class shall apply to a city of the first class and to a school district of the first class.
(July 5, 2012, P.L.1097, No.131, eff. imd.)
2012 Amendment
.
Act 131 added section 8588.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 86 - Taxation for Public Transportation › Section 8602 - Local financial support

§ 8602. Local financial support.
(a) Imposition.--
Notwithstanding any other provision of law, a county of the second class may obtain financial support for transit systems by imposing one or more of the taxes under subsection (b). Money obtained from the imposition shall be deposited into a restricted account of the county.
(b) Taxes.--
(1) A county of the second class may, by ordinance, impose any of the following taxes:
(i) A tax on the sale at retail of liquor and malt and brewed beverages within the county. The ordinance shall be modeled on the act of June 10, 1971 (P.L.153, No.7), known as the First Class School District Liquor Sales Tax Act of 1971, and the rate of tax authorized under this subparagraph may not exceed the rate established under that act.
(ii) An excise tax on each renting of a rental vehicle in the county. The rate of tax authorized under this subparagraph may not exceed the rate established under section 2301(e) of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971. As used in this subparagraph, the term "rental vehicle" has the meaning given to it in section 1601-A of the Tax Reform Code of 1971.
(2) (Reserved).
(c) Definition.--
For purposes of this section, the term "county of the second class" shall not include a county of the second class A.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 87 - Other Subjects of Taxation › Extra - Chapter Notes

Enactment.
Chapter 87 was added May 5, 1998, P.L.301, No.50, effective January 1, 1999.
Enactment.
Subchapter C was added July 9, 2008, P.L.999, No.76, effective in 60 days.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 87 - Other Subjects of Taxation › Section 8701 - General tax authorization

§ 8701. General tax authorization.
(a) General rule.--
Subject to sections 8703 (relating to adoption of referendum) and 8704 (relating to public referendum requirements for increasing property taxes previously reduced) and except as provided in subsection (b), each school district shall have the power and may by resolution levy, assess and collect or provide for the levying, assessment and collection of the earned income and net profits tax under this chapter.
(b) Exclusions.--
No school district which levies an earned income and net profits tax authorized by this chapter shall have any power or authority to levy, assess or collect:
(1) A tax based upon a flat rate or on a millage rate on an assessed valuation of a particular trade, occupation or profession, commonly known as an occupation tax.
(2) A tax at a set or flat rate upon persons employed within the taxing district, commonly known as an occupational privilege tax.
(3) A per capita, poll, residence or similar head tax.
(4) The earned income and net profits tax levied under the Local Tax Enabling Act.
(5) An earned income tax under the act of August 24, 1961 (P.L.1135, No.508), referred to as the First Class A School District Earned Income Tax Act, or under the additional authority in section 652.1(a)(2) of the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949.
(6) Any tax under section 652.1(a)(4) of the Public School Code of 1949 except as it pertains to real estate transfer taxes.
(7) Except for taxes permitted under section 8402(b) (relating to scope and limitations), (c), (d), (e) and (f), any other tax authorized or permitted under the Local Tax Enabling Act.
(c) Delinquent taxes.--
The provisions of subsection (b) shall not apply to collection of delinquent taxes.
Cross References.
Section 8701 is referred to in sections 8703, 8717 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 87 - Other Subjects of Taxation › Section 8702 - Continuity of tax

§ 8702. Continuity of tax.
The earned income and net profits tax levied under the provisions of this chapter shall continue in force on a fiscal year basis without annual reenactment unless the rate of tax is increased or the tax is subsequently repealed.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 87 - Other Subjects of Taxation › Section 8705 - Local tax study commission

§ 8705. Local tax study commission.
(a) Appointment.--
A governing body may appoint a local tax study commission.
(b) Membership.--
The local tax study commission shall consist of five members who are resident individuals or taxpayers of the school district and shall reflect the socioeconomic, age and occupational diversity of the school district to the extent possible.
(1) Except for paragraph (2), no member shall be an official or employee, or a relative thereof, of the school district.
(2) One member may be a member of the governing body.
(c) Staff and expenses.--
The governing body shall provide necessary and reasonable support staff and shall reimburse the members of the local tax study commission for necessary and reasonable expenses in the discharge of their duties.
(d) Contents of study.--
The local tax study commission shall study the existing taxes levied, assessed and collected by the school district and their effect. The local tax study commission shall determine how the tax policies of the school district could be improved by the levy, assessment and collection of the taxes authorized pursuant to this chapter. The study shall include, but not be limited to, consideration of all of the following:
(1) Historic and present rates of and revenue from taxes currently levied, assessed and collected.
(2) The age, income, employment and property use characteristics of the existing tax base.
(3) Projected revenues of taxes currently levied, assessed and collected, including taxes authorized and taxes not levied under this chapter.
(e) Recommendation.--
Within 90 days of its appointment, the local tax study commission shall make a nonbinding recommendation to the governing body regarding the imposition of an earned income and net profits tax to be levied, assessed and collected commencing the next fiscal year. Except as provided in subsection (f), if the governing body appoints a commission, the earned income and net profits tax authorized under this chapter may not be levied, assessed or collected until receipt of the recommendation. No later than 90 days prior to the next municipal election occurring at least 150 days after the submission of the recommendation, the governing body shall accept or reject the recommendation of the local tax study commission or adopt an alternative proposal authorized under this chapter.
(f) Failure to issue a recommendation.--
If the local tax study commission fails to make a recommendation under subsection (e), the governing body may adopt a proposal authorized under this chapter.
(g) Public distribution of report.--
The local tax study commission shall publish a final report of its findings and recommendation and deliver the report to the governing body. The governing body shall supply copies to any interested persons upon request.
(h) Materials.--
All records of the local tax study commission shall be available for public inspection during the regular business hours of the school district.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 87 - Other Subjects of Taxation › Section 8706 - Property tax limits on reassessment

§ 8706. Property tax limits on reassessment.
After any county makes a countywide revision of assessment of real property at values based upon an established predetermined ratio as required by law or after any county changes its established predetermined ratio, each school district that has made an election under section 8703 (relating to adoption of referendum), which hereafter for the first time levies its real estate taxes on that revised assessment or valuation, shall for the first year reduce its tax rate, if necessary, for the purpose of having the percentage increase in taxes levied for that year against the real properties contained in the duplicate for the preceding year be less than or equal to the percentage increase in the Statewide average weekly wage for the preceding year notwithstanding the increased valuations of such properties under the revised assessment. For the purpose of determining the total amount of taxes to be levied for the first year, 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. The tax rate shall be fixed for that year at a figure which will accomplish this purpose. The provisions of section 8704 (relating to public referendum requirements for increasing property taxes previously reduced) shall apply to increases in the tax rate above the limits provided in this section.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 87 - Other Subjects of Taxation › Section 8711 - Earned income and net profits tax

§ 8711. Earned income and net profits tax.
A school district shall have the power to levy, assess and collect a tax on the earned income and net profits of resident individuals of the school district up to a maximum rate of 1.5%. The earned income and net profits tax may be levied by the school district at a rate of 1.0%, 1.25% or 1.5%.
Cross References.
Section 8711 is referred to in sections 8404, 8712, 8713, 8715, 8716 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 87 - Other Subjects of Taxation › Section 8712 - Collections

§ 8712. Collections.
Any school district imposing a tax under section 8711 (relating to earned income and net profits tax) shall designate the tax officer who is appointed under section 10 of the Local Tax Enabling Act, or otherwise by law, as the collector of the earned income and net profits tax. In the performance of the tax collection duties under this subchapter, the designated tax officer shall have all the same powers, rights, responsibilities and duties for the collection of the taxes which may be imposed under the Local Tax Enabling Act, Subchapter C of Chapter 84 (relating to local taxpayers bill of rights) or as otherwise provided by law.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 87 - Other Subjects of Taxation › Section 8713 - Credits

§ 8713. Credits.
(a) General rule.--
The provisions of section 14 of the Local Tax Enabling Act shall be used to determine any credits under the provisions of this chapter for any taxes imposed under section 8711 (relating to earned income and net profits tax).
(b) State tax credit.--
A credit against personal income tax due to the Commonwealth under section 302 of the Tax Reform Code shall be granted to all nonresidents of a city of the first class who are subject to a tax imposed by a city of the first class pursuant to the act of August 5, 1932 (Sp.Sess., P.L.45, No.45), referred to as the Sterling Act. The credit shall equal 0.2756% of salaries, wages, commissions, compensation or other income received for work done or services performed within a city of the first class. The Secretary of Revenue shall promulgate such regulations and forms as are necessary to implement the provisions of this subsection. This section shall only apply to residents of school districts which impose the tax under this subchapter. A governing body of a school district in a county of the second class A shall, and a governing body of a school district in a county of the third class may, include in the referendum question under section 8703 (relating to adoption of referendum) language asking whether the credit against the personal income tax in this subsection should be provided to the nonresident taxpayer in the city of the first class or the school district in which the taxpayer resides for the purpose of making additional tax reductions in the same manner as section 8717 (relating to disposition of earned income and net profits tax revenue). Should any court of competent jurisdiction determine that this subsection is unconstitutional, the provisions of this subsection shall be void and no credit shall be expanded or extended in any way by any court.
Cross References.
Section 8713 is referred to in section 8715 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 87 - Other Subjects of Taxation › Section 8714 - Earned income and net profits tax exemption

§ 8714. Earned income and net profits tax exemption.
A school district that imposes an earned income and net profits tax under this chapter may exempt from the payment of that tax any person whose total income from all sources is less than $7,500.
Cross References.
Section 8714 is referred to in section 8715 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 87 - Other Subjects of Taxation › Section 8715 - Rules and regulations

§ 8715. Rules and regulations.
Taxes imposed under section 8711 (relating to earned income and net profits tax) will be subject to all regulations adopted under section 13 of the Local Tax Enabling Act. A school district may adopt regulations for the processing of claims for credits or exemptions under sections 8713 (relating to credits) and 8714 (relating to earned income and net profits tax exemption).
References in Text.
Section 13 of the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, referred to in this section, is repealed.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 87 - Other Subjects of Taxation › Section 8716 - Procedure and administration

§ 8716. Procedure and administration.
In order to levy the tax under section 8711 (relating to earned income and net profits tax), the governing body shall adopt a resolution which shall refer to this subchapter prior to placing a question on the ballot under section 8703 (relating to adoption of referendum). Prior to adopting a resolution imposing the tax authorized by section 8711, the governing body shall give public notice of its intent to adopt the resolution in the manner provided by section 4 of the Local Tax Enabling Act and shall conduct at least one public hearing regarding the proposed adoption of the resolution.
Cross References.
Section 8716 is referred to in section 8703 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 87 - Other Subjects of Taxation › Section 8717 - Disposition of earned income and net profits tax revenue

§ 8717. Disposition of earned income and net profits tax revenue.
The disposition of revenue from an earned income and net profits tax or an increase in the rate of an earned income and net profits tax imposed by school districts under the authority of this chapter shall occur in the following manner:
(1) For the fiscal year of implementation of a newly imposed income tax, all earned income and net profits tax revenue received by a school district shall be used first to offset any lost revenue to the school district from the taxes prohibited under section 8701(b) (relating to general tax authorization) in an amount equal to the revenue collected from the prohibited taxes in section 8701(b) in the preceding fiscal year; second, to provide for an increase in budgeted revenues over the preceding fiscal year in accordance with the amount specified in the referendum question approved by the voters under section 8703 (relating to adoption of referendum); and third, to reduce the school district real property tax in the following order:
(i) By means of an exclusion for homestead property pursuant to section 8583 (relating to exclusion for homestead property).
(ii) By means of a reduction in the millage rate after the limit on the exclusion for homestead property has been reached under section 8586 (relating to limitations).
(2) For the fiscal year of implementation of an increase in the rate of the existing earned income and net profits tax imposed under this chapter, all revenue received by a school district directly attributable to the increased rate shall be used to reduce the school district real property tax in the following order:
(i) By means of an exclusion for homestead property pursuant to section 8583.
(ii) By means of a reduction in the millage rate after the limit on the exclusion for homestead property has been reached under section 8586.
Cross References.
Section 8717 is referred to in section 8713 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 87 - Other Subjects of Taxation › Section 8721 - Hotel room rental (Repealed)

§ 8721. Hotel room rental (Repealed).
2016 Repeal.
Section 8721 was repealed April 20, 2016, P.L.134, No.18, effective immediately.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 87 - Other Subjects of Taxation › Section 8723 - Local sales tax revenues in cities of the first class

§ 8723. Local sales tax revenues in cities of the first class.
Notwithstanding the provisions of section 696 of the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949, an increase in grants to a school district of the first class by a city of the first class based on debt service to be paid as authorized under section 201-B(f)(1) of the Tax Reform Code shall not require a comparable increase in grants by the city in subsequent years.
(Sept. 24, 2014, P.L.2452, No.131, eff. imd.)
2014 Amendment.
Act 131 added section 8723.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 88 - Consolidated County Assessment › Section 8801 - Short title and scope of chapter

§ 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).
Agreements or Assessment Practices.
Section 5(1) of Act 93 of 2010 provided that subsec. (b)(2) shall not affect an agreement or agreed to assessment practice actively in place in a county on January 28, 2007.
Cross References.
Section 8801 is referred to in section 8823 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 88 - Consolidated County Assessment › Section 8803 - Excluded provisions

§ 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.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 88 - Consolidated County Assessment › Section 8804 - Construction of chapter

§ 8804. Construction of chapter.
(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.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 88 - Consolidated County Assessment › Section 8813 - Temporary tax exemption for residential construction

§ 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.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 88 - Consolidated County Assessment › Section 8814 - Temporary assessment change for real estate subject to sewer connection ban order

§ 8814. Temporary assessment change for real estate subject to 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.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 88 - Consolidated County Assessment › Section 8815 - Catastrophic loss

§ 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.
Cross References.
Section 8815 is referred to in section 8847 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 88 - Consolidated County Assessment › Section 8816 - Clerical and mathematical errors

§ 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.
Cross References.
Section 8816 is referred to in section 8847 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 88 - Consolidated County Assessment › Section 8817 - Changes in assessed valuation

§ 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 shall not be deemed cause for a change in valuation by the assessors under the authority of this section.
(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).
(July 7, 2022, P.L.455, No.41, eff. 60 days)
2022 Amendment.
Act 41 amended subsec. (a).
Cross References.
Section 8817 is referred to in section 8841 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 88 - Consolidated County Assessment › Section 8818 - Assessment of lands divided by boundary lines

§ 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.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 88 - Consolidated County Assessment › Section 8820 - Assessment of real estate subject to ground rent or mortgage

§ 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.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 88 - Consolidated County Assessment › Section 8822 - Taxing districts lying in more than one county and choice of assessment ratio

§ 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.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 88 - Consolidated County Assessment › Section 8831 - Chief assessor

§ 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.
(7) Compile and periodically update a list of the names and mailing addresses of each taxing district within the county. The list shall be published, with the assistance of the county commissioners, on the county's publicly accessible Internet website and shall be made available in printed form in a manner consistent with the act of February 14, 2008 (P.L.6, No.3), known as the Right-to-Know Law. Content or omissions in a list assembled and distributed in accordance with this paragraph shall not affect the validity of any appeal or give rise to any action in law or equity.
(d) Compensation.--
The chief assessor shall receive compensation as determined by the salary board of the county.
(Oct. 24, 2018, P.L.1139, No.155, eff. Jan. 1, 2020)
2018 Amendment.
Act 155 added subsec. (c)(7).
Cross References.
Section 8831 is referred to in section 8802 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 88 - Consolidated County Assessment › Section 8832 - Subordinate assessors

§ 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.
Cross References.
Section 8832 is referred to in section 8831 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 88 - Consolidated County Assessment › Section 8833 - Solicitor

§ 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.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 88 - Consolidated County Assessment › Section 8834 - Assessment records system

§ 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.
Cross References.
Section 8834 is referred to in section 8851 of this title.