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Pennsylvania House of Representatives
07/09/2024 10:28 PM
Pennsylvania House of Representatives
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?SPick=20130&chamber=H&cosponId=14821
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House of Representatives
Session of 2013 - 2014 Regular Session

MEMORANDUM

Posted: June 4, 2014 03:26 PM
From: Representative Kerry A. Benninghoff
To: All House members
Subject: Spot Assessments
 
In the near future, I will be introducing legislation that eliminates a taxing jurisdiction's ability to skirt the prohibition on spot assessments. It has been brought to my attention that tax jurisdictions are utilizing a loophole in current law which results in a property being reassessed even though it does not meet any of the criteria found in the current assessment law for a spot reassessment.

Quite simply, upon the sale of a property, taxing jurisdictions are appealing the assessment of that property which results in a new spot assessment. The legislation that I will be introducing limits the ability of a taxing jurisdiction to appeal the assessment of a property. A taxing jurisdiction will only be able to appeal the assessment of a property under two distinct circumstances. An appeal will only be allowed by a taxing jurisdiction if:
  1. The appeal is from an assessment established during a countywide reassessment and the appeal is filed no later than the first day of September of the taxable year following the year for which the newly established values from the countywide reassessment shall take effect
  2. The appeal is from a change in the assessed value pursuant to Section 8817 of Title 53.

Section 8817 provides that a property may be reassessed if 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.

Thank you for your consideration!


Introduced as HB2348