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An Ordinance amending the Administrative Code of the County of Allegheny, Commonwealth of Pennsylvania, by providing for administrative and operational changes to the Property Tax Assessment System in Allegheny County pertaining to the Chief Assessment Officer and the Office of Property Assessments.
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WHEREAS, § 5-207 of the Administrative Code provides, among other things, for the powers and duties of the Board of Property Assessment Appeals and Review; and
WHEREAS, § 5-209 of the Administrative Code provides, among other things, for the functions, roles and responsibilities of the County Office of Property Assessments and Chief Assessment Officer; and
WHEREAS, it is the desire of County Council, in cooperation with the Chief Executive, to continue to improve the administration and operation of the property tax assessment system in Allegheny County.
The Council of the County of Allegheny hereby enacts as follows:
Section 1. AMENDMENT OF § 5-207 OF THE ADMINISTRATIVE CODE
A. § 5-207.02 is deleted in its entirety.
B. § 5-207.03 shall be renumbered as § 5-207.02.
C. § 5-207.04 shall be renumbered as § 5-207.03.
D. § 5-207.05 shall be renumbered as § 5-207.04.
E. § 5-207.06 shall be renumbered as § 5-207.05 and is amended to read as follows:
§ 5-207.06 Rules and regulations for appeals.
A. The Appeals Board shall adopt rules and regulations for hearing and disposition of the following appeals:
(1) Assessment aAppeals of the County certified assessment and valuation of real property;
(2) Appeals regarding the tax-exempt status of real property as determined by the Office of Property Assessments, based upon applicable laws;
(3) Appeals of catastrophic loss values set by the Office of Property Assessments, through the Chief Assessment Officer;
(4) Appeals of preferential assessments made by the Office of Property Assessments, through the Chief Assessment Officer pursuant to the Pennsylvania Farmland and Forest Land Assessment Act (Clean and Green Law);
(5) Appeals from reassessments and exemptions under the Local Economic Revitalization Tax Assistance Act;
(6) Appeals from reassessments and exemptions under the New Home Construction Local Tax Abatement Act;
(7) Appeals from assessments of property under the Public Utility Realty Tax Act; and
(8) Appeals of administrative corrections of assessments or valuations of objects of taxation made by the Office of Property Assessments, through its Chief Assessment Officer, due to factual, mathematical or clerical errors; and
(9) Appeals of such other assessment and exemption matters as may be provided by applicable law or this Administrative Code.
B. The rules and regulations adopted by the Appeals Board shall include, but not necessarily be limited to, procedures for filing, scheduling and hearing appeals; required notices and postponement of hearings; rules of evidence governing such appeals; the methodology by which appeals decisions are to be made by the Appeals Board; and the format and content of the Appeals Board's appeal decisions, including providing in the disposition notice an explanation of the rationale leading to any change in assessed value as a result of the hearing.
C. The Appeals Board may modify or amend its rules. Notification of any changes must be made to the President of County Council and the Chief Executive. County Council will have 30 days from receipt to resolve that the changes shall not go into effect. If Council does not pass such a resolution within the 30 days, the changes will take effect.
F. § 5-207.07 shall be renumbered as § 5-207.06 and is amended to read as follows:
§ 5-207.07 Powers and duties.
The new Appeals Board shall have the power and its duty shall be to:
A. Hear all cases of appeals from assessments and tax exemption status determination in accordance with its rules and regulations governing appeals as provided in § 5-207.06 5-207.05 of this Administrative Code;
B. Contract, if necessary to fulfill its duties, with hearing officers to hear cases of appeals from assessments and tax exempt status determinations; in accordance with its rules and regulations as provided in § 5-207.06 5-207.05 of this Administrative Code, and in which case such hearing officers shall:
(1) In the case of hearings related to commercial and complex multi-family properties, be State Certified General Appraisers or have equivalent professional appraisal experience;
(2) In the case of hearings related to residential properties, be State Certified General or State Certified Residential Appraisers or be real estate industry professionals or lawyers with residential valuation expertise;
(3) Disclose all property in which they have any ownership or business interest; and
(4) Recuse themselves from any decision regarding the taxable value of property in which they have any ownership or business interest.
C. Render decisions of appeal hearings;
D. Hear and decide all appeals of the Office of Property Assessments' determination concerning the tax exempt status of any property, catastrophic loss values established for a property and administrative corrections of incorrect assessments due to factual, mathematical and clerical errors;
E. Provide reports of hearings for distribution to the entire Appeals Board. Reports shall include, but not be limited to, findings of fact, conclusions of law and a recommendation to the Appeals Board;
F. Ensure access to public records regarding assessments in accordance with Article X, § 5 of the Charter;
G. Perform and exercise such other powers and duties as may be conferred or imposed upon it by applicable Law and the provisions of this Administrative Code;
H. Adopt Rules and Regulations, within six (6) months of formation, consistent with applicable laws; and
I. Report annually to the Chief Executive and County Council regarding the activities of the Appeals Board.
G. § 5-207.08 shall be renumbered as § 5-207.07 and is amended to read as follows:
§ 5-207.08 Filing of appeals.
Appeals and exemption applications may be filed through March 31; provided, however, that if March 31 in any succeeding year is a Saturday, Sunday or legal holiday, then appeals may be filed with the Appeals Board until the close of business on the next business day of the year in which the assessment was certified, except for the 2001 tax year in which appeals may be filed on or before June 1, 2001. So long as an appeal remains pending before the Appeals Board, the appeal will also constitute an appeal for any assessment subsequent to the filing of such appeal and prior to the determination of the appeal by the Appeals Board. If an appeal extends into successive years, the Appeals Board shall determine the market value for each tax year in question.
H. § 5-207.09 is removed from § 5-207 and placed in § 5-209.07.
I. § 5-207.10 is renumbered as § 5-207.08 and amended to read as follows:
§ 207.10 Effect of appeal; refunds.
A. No appeal taken from any assessments made shall affect the validity of any taxes assessed, nor shall it prevent the collection of the taxes based upon the assessment if such assessment shall thereafter be reduced, and exoneration shall be granted for the property amount to equalize such reduction, if the taxes based upon such assessment have not been paid, and if the taxes based upon such assessment have been paid, the excess taxes collected shall be refunded to the person having made such payment. Such refund, except as provided in § 5-207.10B, shall be made within 30 days after the taxing body has been notified by mail by the Appeals Board of the reduction made in the assessment by the Appeals Board or by the court, and such refunds shall include interest at the legal rate commencing one year after the date of the receipt by the taxing bodies of the mailed reduction notice from the Appeals Board. No such appeal shall operate to relieve the appellant from liability for accrued interest and penalties on any unpaid taxes based upon the assessment as finally established.
B. The Appeals Board shall present to County Council quarterly reports of revisions in assessments. Such reports shall include, at a minimum, the property location and dollar amount of all revisions.
J. § 5-207.11 shall be renumbered as § 5-207.09.
K. § 5-207.12 shall be renumbered as § 5-207.10.
Section 2. AMENDMENT OF § 5-209 OF THE ADMINISTRATIVE CODE
A. § 5-209.01 is amended to read as follows:
§ 5-209.01 Functions of the Office of Property Assessments.
The Office of Property Assessments, at the direction and supervision of through the Chief Assessment Officer, shall make and supervise the making of all assessments and valuations of all subjects of real property taxation and make the determination of tax exempt status for any parcel of real property. The Office of Property Assessments, through at the direction and supervision of the Chief Assessment Officer, shall also make such other assessment and exemption determinations as required by other applicable laws. The Chief Assessment Officer shall play a key role by providing technical expertise, management, experience and knowledge to accomplish all these functions in fulfilling the duties and responsibilities of the Office of Property Assessments as well as those specifically provided for the Chief Assessment Officer.
B. § 5-209.02 is amended to read as follows:
§ 5-209.02 Organizational location of Office of Property Assessments.
The Office of Property Assessments shall be in the Executive Branch of County government. The Chief Assessment Officer shall be head of the Office of Property Assessments and shall be responsible for supervision and direction of the employees of said office. The Chief Assessment Officer shall report directly to the County Manager.
C. § 5-209.03 is amended to read as follows:
§ 5-209.03 Compliance with County procedures.
The Chief Assessment Officer and All all employees of the Office of Property Assessments shall abide by the Accountability, Conduct and Ethics Code, by the County fiscal procedures set forth in Article VIII of this Administrative Code, by the purchasing policy and procedures set forth in Article IX of this Administrative Code and by the personnel procedures set forth in Article X of this Administrative Code.
D. § 5-209.04 is amended to read as follows:
§ 5-209.04 Responsibilities of the Office of Property Assessment.
The Office of Property Assessments, as directed and supervised by the Chief Assessment Officer, shall:
A. Make all assessments and valuations of all subjects of real property taxation under the supervision of the Chief Assessment Officer;
B. Establish internal policies, practices and procedures within a time period deemed prudent in order to implement and maintain a computer assisted mass assessment system in the County;
C. Ensure that notices of changes in assessments based on the Office's monthly determinations of assessments on new or improved property are sent to all taxing jurisdictions within thirty days of such determination;
D. Serve as the County's contact with the community, individuals and taxing bodies for information and complaints, other than appeals, about assessment policies and practices;
A. Maintain the established lot and block system;
E. Perform all duties all connection with the establishment and maintenance of the County's lot and block system including, but not limited to, those specific duties and responsibilities set forth in § 3701 through 3707 of the Second Class County Code and the separate identification of land and buildings when a building is constructed upon leased property;
F. Ensure the establishment and maintenance of records of an adequate description of properties to assist in the determination of the value of those properties, and to permit inspection thereof by the public at all times during office hours;
G. Make the determination as to whether property shall be exempt from real estate taxation after recommendation as approved by the Chief Assessment Officer and after consultation with the County Law Department;
H. Ensure the defense of assessed values at the direction of in coordination with the Chief Assessment Officer. Upon direction by the Chief Assessment Officer, tThe Manager of the Office of Property Assessments may direct an assessor(s) to be present at any appeal hearing to defend the assessed value;
I. Ensure the maintenance in its office records, electronic or otherwise, of the present valuation of all real property, including all additions thereto and changes thereof;
J. Receive from the Recorder of Deeds a report of every deed or conveyance of land entered in the office for recording, which record shall set forth the following information, to wit: The recording date of the deed or conveyance, the names of the grantor and grantee in the deed, the location of the property as to city, borough, ward, town, or township mentioned and the lot and block number for the property. It shall be the further duty of the Recorder at intervals to file the aforesaid report in the Office of Property Assessments together with a certificate appended thereto that such record is correct;
K. Prepare and maintain manuals and other necessary guidelines consistent with nationally recognized standards to perpetuate a current inventory of all properties within the County;
L. Ensure access to public records regarding assessments in accordance with Article X, § 5 of the Charter;
M. Perform such other duties as may be assigned or delegated by the Chief Assessment Officer or County Manager in consultation with the Oversight Board;
N. Administer all abatement programs, including special acts; and
O. Process and schedule all appeals for the Appeals Board; and
P. Make administrative corrections in assessments or valuations of objects of taxation due to factual, mathematical or clerical errors upon approval by the Chief Assessment Officer.
E. § 5-209.05 is amended to read as follows:
§ 5-209.05 Chief Assessment Officer; duties and responsibilities.
The Chief Assessment Officer shall be an IAAO Certified Assessment Evaluator (CAE) or hold the highest-ranking Commonwealth appraiser's license. The Chief Assessment Officer shall have had a minimum of 10 years of progressively responsible professional experience in the management of property valuation. The Chief Assessment Officer shall have a firm command of assessment and taxation practices. The Chief Assessment Officer shall be appointed by the County Manager Executive with the unanimous consent of a majority of the seated members of the Property Assessment Oversight Board County Council. He/she shall perform the following duties and responsibilities:
A. Oversee the making of all assessments and make the final determination of the value of all subjects of taxation in accordance with law, ordinance and industry standards;
B. Ensure the revision and equalization of all such assessments and valuations between Countywide Reassessments;
C. Provide information as requested by the County Manager Oversight Board;
D. Deliver to the Oversight Board on behalf of the Office of Property Assessment a request for certification of Certify values for properties in the County in the form and within the time period set forth in the County's Assessment Standards and Practices Ordinance § 5-210 of this Administrative Code;
E. Recommend to the County Council such elements amendments of § 5-210an Assessment Standards and Practices Ordinance as the Chief Assessment Officer deems appropriate;
F. Ensure that revisions and equalizations are done in accordance with law, ordinance and industry standards at the lowest cost per parcel;
G. Promulgate guidelines for use by County assessors in applying the cost approach, sales approach and income approach to property valuation as part of the County's computer assisted mass appraisal system;
H. Provide advice and assistance in public relations efforts;
I. Assist in eEstablishing policies and procedures for the Office of Property Assessments;
J. Set Approve revised assessment values for properties which have suffered catastrophic losses or which have been given incorrect assessment values due to a factual, mathematical or clerical error; and
K. Supervise and direct the activities of the assessors;
L. Report on administrative matters to the County Manager and perform other administrative duties as assigned by the County Manager.
F. § 5-209.06 is amended to read as follows:
§ 5-209.06 Professional requirements.
Any assessor or appraiser hired in the Office of Property Assessments after the enactment of this Administrative Code who is involved in determining real property values shall, at a minimum, be a Certified Pennsylvania Evaluator or equivalent.
G. § 5-209.07 is deleted in its entirety, replaced with § 5-207.09 and amended to read as follows:
§ 5-207.09 Catastrophic loss.
Persons Property owners who have suffered catastrophic losses to their property shall have the right to request an appropriate reduction in assessed valuation from through the Office of Property Assessments. The new assessed value as determined by Such request for an appropriate reduction in valuation shall be filed with the Chief Assessment Officer through the Office of Property Assessments may be appealed to the Appeals Board within the remainder of the County fiscal calendar year in which the catastrophic loss occurred, or within six months of the date on which the catastrophic loss occurred, whichever time period is longer. On appeal, the duty of the Appeals Board Upon receipt of a request for a reduction in valuation due to catastrophic loss, the Office of Property Assessments shall be to set the establish a new value of the property in the following manner: the value of the property before the catastrophic loss based on the percentage of the taxable calendar year for which the property stood at its former value, added to the value of the property after the catastrophic loss, based on the percentage of the taxable calendar year for which the property stood or will stand at its reduced value. Property owners who are dissatisfied with the new value of the property as determined by the Office of Property Assessments shall have 30 days from the date of the Office of Property Assessments' determination of the new value to appeal such determination to the Appeals Board. Any property improvements made subsequent to the catastrophic loss in the same tax calendar year shall not be included in the reassessment revaluation as herein described for that tax calendar year. Any adjustment in an assessment the valuation of real property pursuant to this section:
Sshall be reflected by the appropriate taxing authorities in the form of a credit for the next succeeding tax year; or as follows:
(1) If a tax notice for the real property which suffered the catastrophic loss either has not been issued by the appropriate taxing authorities or has not been paid by the property owner, then a new tax notice for such property shall be prepared and the taxes due and owing on the property which suffered the catastrophic loss shall be calculated and paid by the property owner based upon: (a) the percentage of the calendar year that the property stood at its value before the catastrophic loss; and (b) the percentage of the calendar year that the property stood or will stand at its value after the catastrophic loss;
(2) If a tax notice for the real property which suffered the catastrophic loss was issued and paid prior to the occurrence of the catastrophic loss, then the appropriate taxing authorities shall issue a refund of taxes paid to the property owners based upon: (a) the percentage of the calendar year that the property stood at its value before the catastrophic loss; and (b) the percentage of the calendar year that the property stood or will stand at its value after the catastrophic loss.
Upon application by the property owner to the appropriate taxing authorities, shall result in a refund being paid to the property owner at the time of issuance of the tax notice for the next succeeding tax year by the respective taxing authorities. A reduction in assessed value for catastrophic loss due to inclusion or proposed inclusion of residential property on either the National Priority List under the Federal Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (Public Law 96-510, 94 Stat. 2767), 42 U.S.C.A. §9601 et seq., as amended, or the State Priority List under the act of October 18, 1988 (P.L. 756, No. 108), known as the Hazardous Sites Cleanup Act 35 P.S. §60201.101 et seq., shall be in effect until remediation is completed. For purposes of this Section, the phrase “catastrophic loss” shall mean any loss due to mine subsidence, fire, flood or other disaster which affects the physical state of the real property and which exceeds fifty percent (50%) of the market value or the real property prior to the loss. For purposes of this Section, the “catastrophic loss” shall also mean any loss which exceeds fifty per centum (50%) of the market value of the real property prior to the loss incurred by residential property owners who are not deemed responsible parties under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 or the Hazardous Sites Cleanup Act and whose residential property is included or proposed to be included as residential property on:
(1) The National Priority List by the Environmental Protection Agency under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980; and
(2) The State Priority List by the Department of Environmental Resources under the Hazardous Sites Cleanup Act.
H. § 5-209.08 is deleted in its entirety.
I. § 5-209.09 is deleted in its entirety.
J. § 5-209.10 is deleted in its entirety.
K. § 5-209.11 is renumbered as § 209.08 and is amended to read as follows:
§ 5-209.11 Incorrect assessments: administrative corrections.
Whenever, through factual, mathematical or clerical error, an incorrect assessment is made it shall be corrected by the Chief Assessment Officer through the Office of Property Assessments. If taxes are paid on such incorrect assessment, the Chief Assessment OfficerOffice of Property Assessment, upon discovery of such error and correction of the assessment, shall so inform the appropriate taxing bodies. The County shall make a refund to the taxpayer or taxpayers for the period of the error or six years, whichever is less, from the date of application for refund or discovery of such error by the Office of Property Assessments. provide written notice of any administrative correction made in the valuation of any object of taxation to the owner of the object of taxation and to all affected taxing bodies. Such written notice shall provide the basis for the administrative correction and contain information concerning the filing of an appeal of the administrative correction. Appeals of any administrative correction made by the Chief Assessment Officer shall be filed with the Appeals Board within thirty days of the date of mailing of the notice of administrative correction.
The term “factual error” as used in § 207, 209 and 210 of this Administrative Code shall include, but not necessarily be limited to, any mistake or incorrect statement concerning land size, relevant physical features of real property assessed, relevant physical features of structures located or erected on real property assessed and such other mistakes or errors in characteristics as recognized by law or practice.
L. § 5-209.12 shall be renumbered as § 5-209.09.
M. § 5-209.13 is deleted in its entirety.
N. § 5-209.14 is deleted in its entirety.
SECTION 3. If any provision of his Ordinance shall be determined to be unlawful, invalid, void or unenforceable, then that provision shall be considered severable from the remaining provisions of this Ordinance which shall be in full force and effect.
SECTION 4. Any Resolution or Ordinance or part thereof conflicting with the provisions of this Ordinance is hereby repealed so far as the same affects this Ordinance