PRINTER'S NO. 2708
No. 2058 Session of 2001
INTRODUCED BY ROBERTS, MUNDY, SATHER, CREIGHTON, GODSHALL,
YOUNGBLOOD, DeLUCA, HORSEY, PALLONE, SHANER, STEELMAN,
PISTELLA AND KIRKLAND, OCTOBER 22, 2001
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, OCTOBER 22, 2001
AN ACT
1 Requiring counties to establish assessment guidelines and
2 grading processes; and providing for penalties.
3 The General Assembly of the Commonwealth of Pennsylvania
4 hereby enacts as follows:
5 Section 1. Short title.
6 This act shall be known and may be cited as the County
7 Uniform Assessment Guidelines Act.
8 Section 2. Uniform assessment required.
9 Assessments of real estate shall be uniformly performed
10 throughout each county.
11 Section 3. Assessment guidelines and grading process.
12 (a) Establishment.--
13 (1) Each county shall establish uniform reassessment
14 guidelines, procedures, grading processes, rates, systems and
15 methodologies for use throughout the county. The county may
16 have the reassessment guidelines, procedures, grading
17 processes, rates, systems and methodologies prepared by its
1 reassessment contractor for approval by the county.
2 (2) Each time a county undertakes a countywide
3 reassessment, the prior assessment guidelines, procedures,
4 grading processes, rates, systems and methodologies shall be
5 updated, revised or replaced by new assessment guidelines,
6 procedures, grading processes, rates, systems and
7 methodologies.
8 (3) New reassessment guidelines, procedures, grading
9 processes, rates, systems and methodologies shall be in a
10 complete self-contained written narrative format. The
11 narrative shall completely describe the valuation procedures,
12 grading processes, rates, systems and methodologies used by
13 the county or reassessment company.
14 (4) Sixty days prior to the certification of the
15 reassessment of the county by the county commissioners, the
16 county assessment office or the reassessment company shall
17 publish the results of a study to determine the accuracy of
18 the reassessment. This study shall include, but is not
19 limited to, a common level ratio study and co-efficient of
20 dispersion study using the sales data from the year prior to
21 the reassessment. Any study conducted under this section
22 shall be completed using the State Tax Equalization Board
23 procedures and rules. Further studies shall be completed as
24 to types of real estate including residential, commercial and
25 industrial, agricultural and vacant land, with each category
26 further stratified by value. In each category, a co-efficient
27 of dispersion equal to 15% shall be required as the minimum
28 level of overall accuracy for adoption of the reassessment.
29 The accuracy studies shall be made available to the public
30 without charge, upon completion. Copies may be made available at
20010H2058B2708 - 2 -
1 cost.
2 (b) Filing.--The reassessment guidelines, procedures,
3 grading processes, rates, systems and methodologies shall be
4 kept on file in the county assessment office and at the
5 headquarters of the reassessment contractor, if any, until the
6 next county assessment is certified by the county commissioners.
7 (c) Availability to the public.--The reassessment
8 guidelines, procedures, grading processes, rates, systems and
9 methodologies shall be made available to the public without
10 charge. Copies shall be made available at cost.
11 Section 4. Required information.
12 (a) General rule.--Each reassessment record card shall
13 include the following information:
14 (1) The name of the county.
15 (2) The name, address and telephone number of the
16 reassessment contractor, if any.
17 (3) The name of the county assessment supervisor.
18 (4) The name of the certified Pennsylvania evaluator,
19 license number and signature of the person who performed the
20 reassessment and whether the person was employed by the
21 county or the reassessment contractor.
22 (5) A complete property description, assessment history,
23 sales history and a complete description of the valuation
24 approaches, methods and calculations used to determine the
25 assessment referencing the procedures shown in section 3(a).
26 (b) Review and certification.--Each reassessment valuation
27 shall be reviewed and certified at a minimum by a licensed
28 certified Pennsylvania evaluator. In the event that the
29 individual reviewing and placing the final value on a property
30 is a general appraiser or a residential appraiser, that
20010H2058B2708 - 3 -
1 individual shall be equally bound by these standards as well as
2 the Uniform Standards of Professional Appraisal Practice.
3 Section 5. License required.
4 A reassessment or mass appraisal company operating in this
5 Commonwealth shall be required to obtain a license from the
6 State Board of Certified Real Estate Appraisers before
7 conducting business in this Commonwealth.
8 Section 6. Liability.
9 Each county chief assessor, reassessment or mass appraisal
10 company shall be equally responsible and liable for the acts and
11 actions of its employees to fully comply with this act and the
12 Uniform Standards of Professional Appraisal Practice.
13 Section 7. Penalties.
14 (a) Nature of proceedings.--All prosecutions for violations
15 under this act shall be subject to the rules and regulations
16 established by the State Board of Certified Real Estate
17 Appraisers.
18 (b) Schedule of penalties.--The State Board of Certified
19 Real Estate Appraisers shall prepare a schedule of penalties,
20 including license revocation, for failing to comply with this
21 act and shall, within three months of the effective date of this
22 act, publish the schedule in the Pennsylvania Bulletin.
23 Section 8. Effective date.
24 This act shall take effect in 60 days.
G10L16DMS/20010H2058B2708 - 4 -