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Pennsylvania House of Representatives
07/17/2024 06:23 AM
Pennsylvania House of Representatives
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?SPick=20230&chamber=H&cosponId=40348
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House of Representatives
Session of 2023 - 2024 Regular Session

MEMORANDUM

Posted: March 29, 2023 12:53 PM
From: Representative Valerie S. Gaydos
To: All House members
Subject: Equal & Uniform Tax Assessment
 
In the near future I will be introducing legislation that would amend the Consolidated County Assessment Act, by adding an equity statute that would limit any change in value for properties going through an assessment appeal.

With this proposed amendment, a taxpayer will be assured that they will be fairly assessed among their peers by requiring a taxing district to value the property based upon the market using the median appraised value of comparable sales.  This is accomplished by removing the requirement of making independent determinations of market value for the subject and comparable properties. 

My proposal creates guardrails so that governmental entities cannot single out individuals for intense scrutiny and limits the ability of school boards to increase a taxpayer’s assessment beyond that of its similarly situated peers.  This would not restrict a taxing district from participating in the process or limit their ability to protect their tax base from underassessment and file initial appeals.
 
However, taxpayers should be able to defend these actions without exposing their private information and this legislation would protect them from non-uniform taxation.

This amendment seeks to ensure constitutional uniformity that is simplistic and fair to all taxpayers in the following ways:
  • Where a taxpayer elects to defend an appeal on the basis of equal and uniform assessment, the appeal is determined in favor of the taxpayer once the taxpayer brings forth evidence supporting that the government’s requested assessment exceeds the median assessed value of a reasonable number of comparable properties appropriately adjusted. 
 

  • Where a taxpayer elects to prosecute an appeal on the basis of equal and uniform assessment, the appeal is determined in favor of the taxpayer once the taxpayer brings forth evidence supporting that the existing assessment is greater than the median assessed value of a reasonable number of comparable properties appropriately adjusted. 
 
Please join me in cosponsoring this important legislation that will ensure that taxpayers properties will be equally and fairly assessed among their peers.