THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

INTRODUCED BY PILEGGI, YAW, RAFFERTY, MUSTO, FERLO, ERICKSON, WARD, BOSCOLA AND BRUBAKER, APRIL 30, 2010

REFERRED TO LOCAL GOVERNMENT, APRIL 30, 2010  

AN ACT

Amending the act of June 26, 1931 (P.L.1379, No.348), entitled,

as amended, "An act creating in counties of the second A and

third class a board for the assessment and revision of taxes;

providing for the appointment of the members of such board by

the county commissioners; providing for their salaries,

payable by the county; abolishing existing boards; defining

the powers and duties of such board; regulating the

assessment of persons, property, and occupations for county,

borough, town, township, school, and poor purposes;

authorizing the appointment of subordinate assessors, a

solicitor, engineers, and clerks; providing for their

compensation, payable by such counties; abolishing the office

of ward, borough, and township assessors, so far as the

making of assessments and valuations for taxation is

concerned; and providing for the acceptance of this act by

cities," further providing for auxiliary boards and for

alternate members.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 1 of the act of June 26, 1931 (P.L.1379,

No.348), amended April 22, 1997 (P.L.70, No.4) and June 22, 1999

(P.L.120, No.20), referred to as the Third Class County

Assessment Board Law, is amended to read:

Section 1.  (a)  In all counties of the second A and third

class in this Commonwealth, there is hereby created a board, to

be known as the Board of Assessment Appeals, which shall be

composed of three members. The members of said board shall be

appointed by the county commissioners of such counties to serve

for terms of four years each. Vacancies happening in said office

shall be filled by appointment by the county commissioners for

the unexpired terms. The salary of the members of said board

shall be fixed by the salary board of the county.

(b)  In conjunction with a countywide revision of assessments

involving either a change in the established predetermined ratio

or revaluing the properties and applying the predetermined ratio

or in conjunction with hearing and determining appeals by a

person aggrieved by an assessment in accordance with section

8(c) or in conjunction with the homestead exclusion under 53

Pa.C.S. Ch. 85 Subch. F (relating to homestead property

exclusion), known as the Homestead Property Exclusion Program

Act, the county commissioners may create up to four temporary

auxiliary appeal boards, each to be known as an auxiliary appeal

board. The term of existence for an auxiliary appeal board shall

be the period of time required by the auxiliary appeal board to

hear and determine appeals from new assessment values in

accordance with section 8(g) and appeals taken from assessments

in the next succeeding year or the period of time required to

hear and determine appeals by a person aggrieved by an

assessment in accordance with section 8(d) or the period of time

required to hear and determine appeals arising from application

for the homestead exclusion. An auxiliary appeal board shall be

composed of three members who shall be appointed by the county

commissioners to serve for the time that the auxiliary appeal

board is in existence. Members of an auxiliary appeal board

shall be competent and qualified residents of the county.

Vacancies on an auxiliary appeal board shall be filled by

appointment by the county commissioners for the duration of the

auxiliary appeal board's existence, but the unavailability of a

member of the board for a scheduled hearing for which an

alternate member may be appointed in accordance with subsection

(c) shall not be considered a vacancy on the board. Any salary

of members of an auxiliary appeal board shall be fixed by the

salary board of the county. The authority of an auxiliary appeal

board shall be limited to hearing and determining appeals from

assessments in accordance with the provisions of this act and

the rules and regulations established pursuant to section 5.

(c)  In addition to the appointment of three members to each

auxiliary appeal board created in accordance with subsection

(b), the county commissioners may appoint no more than eight

alternate members, each of whom may serve as directed by the

board of assessment appeals on any auxiliary appeal board in the

event that a member of an auxiliary appeal board is unavailable

for a scheduled hearing by reason of being absent, having a

conflict or being disqualified. Alternate members shall be

appointed for the same length of time as any auxiliary appeal

board is in existence. Any salary of alternate members shall be

fixed by the salary board of the county when serving on an

auxiliary appeal board. An alternate member shall have the same

authority as a member appointed under subsection (b) to

participate in the hearing and determination of appeals [from

assessments after a countywide revision of assessments].

Section 2.  This act shall take effect immediately.