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An Ordinance amending the Administrative Code of the County of Allegheny, Commonwealth of Pennsylvania, by providing for administrative changes to the Property Tax Assessment Appeal System in Allegheny County.
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WHEREAS, Section 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, Section 5-207.06 of the Administrative Code specifically establishes the duties of the Appeals Board with regard to promulgating rules and regulations governing the procedure for filing appeals of assessed property values; and
WHEREAS, it is the desire of County Council to continue to improve the administration and operation of the property tax appeal system in Allegheny County.
The Council of the County of Allegheny hereby enacts as follows:
Section 1. Amendment of § 5-207.06 of the Administrative Code.
Section 5-207.06 of the Administrative Code is amended 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 appeals of the County certified valuation of real property;
(2) Appeals regarding the tax-exempt status of real property based upon applicable laws;
(3) Appeals of catastrophic loss values set by the Office of Property Assessment, through the Chief Assessment Officer;
(4) Appeals of preferential assessments made by the Office of Property Assessment, 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 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.
(1) The Appeals Board shall require taxing bodies that elect to file appeals of assessed values to provide a valid appraisal report or estimated appraisal value of the property or properties subject to the requested appeal before an appeal may be granted or a hearing date scheduled, with such appraisal or estimate of appraised value only to be deemed valid if it is made by an assessor or appraiser who, at a minimum, is a Certified Pennsylvania Evaluator or the equivalent.
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.
SECTION 2. If any provision of this 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 3. 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.
SPONSORED BY COUNCIL MEMBER KRESS