2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 85 - Assessments of Persons and Property › Section 8584 - Administration and procedure

§ 8584. Administration and procedure.
(a) Application; determinations.--
The owner or owners of real property seeking to have property approved as homestead property or farmstead property shall file an application with the assessor on the form developed under section 8587 (relating to uniform application). Determinations with respect to the qualification of all or a part of a parcel of real property as homestead property or farmstead property shall be made by the assessor.
(b) Filing deadlines; renewal of application.--
Applications shall be filed with the assessor not later than March 1 of each year, provided that, in a city of the first class, the application shall be filed with the assessor not later than a date set by the governing body, which date shall be no later than December 1 of the year prior to the year in which the exclusion shall first apply. The governing body of a county may adopt a schedule for review or reapplication for real property previously approved as homestead property or farmstead property.
(c) Notice of applications and deadlines.--
The assessor shall provide sufficient notice to the public regarding the availability of applications to designate real property as homestead property or farmstead property and all filing deadlines. The assessor shall make applications available at least 75 days before the filing deadline, provided that, in a city of the first class, the application shall be available at least 60 days before the filing deadline.
(d) Denial of application.--
The assessor shall provide to each property owner whose application for approval as homestead property or farmstead property is being denied in whole or in part a written notice of denial by first class mail not later than 120 days after the filing deadline. The notice shall include all reasons for denial. Failure by the assessor to provide notice under this subsection shall be deemed to be approval of the application.
(e) Appeals of assessor's decision.--
An owner aggrieved by the decision of the assessor may appeal to the board for a review of the decision in a manner consistent with the provisions for appeal of assessments under the applicable assessment law. Appeals under this subsection shall be limited to whether the application meets the requirements of subsections (a) and (b) or whether the parcel for which the appeal is made meets the definition of "farmstead property" or "homestead property."
(f) Other appeals.--
Appeals regarding the assessed value of real property under the applicable assessment law shall be based on the assessed value of the real property before application of the exclusions for homestead property or farmstead property. The issue of qualification as homestead property or farmstead property shall not be raised in an appeal except as provided in subsection (e).
(g) False or fraudulent applications.--
The assessor may select, randomly or otherwise, applications filed under subsection (a) to review for false or fraudulent information.
(h) Penalties.--
Any person who files an application under subsection (a) which is false as to any material matter shall:
(1) pay any taxes which would have been due but for the false application, plus simple interest computed at the rate provided in section 806 of the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code;
(2) pay a penalty equal to 10% of the unpaid taxes computed under paragraph (1); and
(3) upon conviction for filing an application under subsection (a) which a person knows to be fraudulent, be guilty of a misdemeanor of the third degree and be sentenced to pay a fine not exceeding $2,500.
(i) Reports.--
At the same time as the assessor certifies the tax duplicate, the assessor shall provide to the governing bodies of the county and each political subdivision within the county upon request and at no charge a certified report listing at least all of the following information:
(1) The parcel number of each parcel which is approved, in whole or in part, as homestead property.
(2) The assessed value of each parcel which is approved, in whole or in part, as homestead property.
(3) The portion of the assessed value of each parcel listed under paragraph (2) which is approved as homestead property.
(4) The median assessed value of the homestead property listed in paragraph (3).
(5) The parcel number of each parcel which is approved, in whole or in part, as farmstead property.
(6) The assessed value of each parcel which is approved, in whole or in part, as farmstead property.
(7) The portion of the assessed value of each parcel listed under paragraph (6) which is approved as farmstead property.
The governing body of the county may set reasonable fees for providing customized reports or services not otherwise required under this chapter or other applicable law to political subdivisions.
(j) Notification on change of use.--
(1) A property owner whose property is approved as homestead property or farmstead property and which property no longer qualifies as homestead property or farmstead property shall notify the assessor within 45 days of the date the property no longer qualifies as homestead property or farmstead property. Failure to notify the assessor as required by this subsection shall be treated in the same manner as a false application under subsection (g).
(2) The recorder of deeds shall periodically provide to the assessor a list of real property conveyance documents which have been presented for recording. The list shall include the name of the grantor and the address of the property. For the purposes of this paragraph, the word "document" shall have the meaning ascribed to it in section 1101-C of the Tax Reform Code.
(July 5, 2012, P.L.1097, No.131, eff. imd.)
2012 Amendment
.
Act 131 amended subsecs. (b) and (c).
Cross References.
Section 8584 is referred to in sections 8401, 8582, 8586, 8587 of this title.