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An Ordinance of the County of Allegheny, Commonwealth of
Pennsylvania providing for: changes to the property assessment oversight board; improvements in the administration and operation of the property tax assessment system in Allegheny county by providing for the performance of a countywide reassessment every three years; by establishing a base year market value, for equalization between countywide reassessments in terms of a base year; by providing for revisions of the assessment rolls in the tax years between countywide reassessments; by amending the procedure for certification of property valuations; and by establishing transitional provisions for the administration and operation of the assessment system within Allegheny County for the 2002 tax year until the implementation of the next countywide reassessment in the 2006 tax year
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WHEREAS, Chapter 205 of the County’s Administrative Code provides, among other things, for the creation of the Property Assessment Oversight Board to ensure professional assessment practices in the County; and
WHEREAS, Chapter 207 of the Administrative Code provides, among other things, for the establishment of a new Board of Property Assessment Appeals and Review to hear and render decisions on appeals of initial decisions concerning the valuation of real property and the tax exempt status of real property; and
WHEREAS, Chapter 209 of the Administrative Code provides, among other things, for the establishment of a separate County Office of Property Assessment with defined duties and responsibilities, the appointment of a Chief Assessment Officer, the establishment of professional qualifications for assessors and appraisers and miscellaneous processes and procedures affecting property assessments in Allegheny County; and
WHEREAS, the Council of Allegheny County adopted Bill No. 0422 on December 11, 2001 providing for an assessment standards and practices ordinance as mandated under Section 209.10 of the County’s Administrative Code; and
WHEREAS, Bill No. 0422 became County Ordinance No. 79-01; and
WHEREAS, on February 8, 2002, the Court of Common Pleas of Allegheny County issued an opinion and order which authorized the County of Allegheny to implement certain changes in the County’s property tax assessment system; and
WHEREAS, the Council of Allegheny County adopted Bill No. 0725 of May 7, 2002 providing, inter alia, that the next reassessment of all properties in Allegheny County be done such that valuation based thereon, as adopted, be certified and used for the purposes of taxation in 2006; and
WHEREAS, Bill No. 0725-02 became County Ordinance No. 23-02; and
WHEREAS, it is the desire of County Council, in cooperation with the Chief Executive, to continue to improve the professionalism of the Property Assessment Oversight Board and 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 CHAPTER 205
Article II, Chapter 205, Section 205.02 is amended to read as follows:
Section 205.02 Qualifications of Oversight Board Members;
Appointment; Terms; Organization of Oversight Board
A. The Oversight Board shall consist of threefive (35) members. OneTwo (12) members of the Board shall be designated from time to time by the President of County Council, or his/her designeeone of whom shall have at least 10 years active, practical experience as a Real Estate Appraiser.; Onetwo (12) members of the Board shall be designated from time to time by the Chief Executive, or his/her designeeone of whom shall have at least 10 years active, practical experience as a Real Estate Appraiser; and one (1) member shall be appointed by the Chief Executive with the consent of the majority of seated members of County Council, who has at least 10 years practical experience as a Real Estate Broker. This appointment shall be for a two-year period. There shall be no limit on the number of terms a person may serve.
B. The Oversight Board shall organize on the first business day of January of each year thereafter by electing one (1) of its members as Chairman, one (1) as Vice-Chairman and one (1) as Secretary.
SECTION 2 - AMENDMENT OF CHAPTER 207
Chapter 207 of the Administrative Code of Allegheny County is amended in part to read as follows:
Chapter 207 - New Board of Property Assessment Appeals and Review
Section 207.01 New Board of Property Assessment Appeals and Review Created; Purposes
There is hereby created as an agency of the County to become effective September l, 2000, a new "Board of Property Assessment Appeals and Review" hereinafter referred to as the "Appeals Board". The previous Board of Property Assessment, Appeals and Review is abolished. The purpose of the Appeals Board shall be: (1) to hear and decide all appeals concerning the valuations of parcels of real property within the County; and (2) to hear and decide all appeals of determinations of the tax exempt status of any parcel or real property within the County.
Section 207.02 Definitions
The following words and phrases when used in this Chapter shall have, unless the context clearly indicates otherwise, the meanings given to them in this section:
1. @Base year" shall mean the year upon which real property market values are based for the most recent County-wide revision of assessment of real property, or other prior year upon which the market value of all real property of the County is based. Real property market values shall be equalized within the County and any changes by the Appeals Board shall be expressed in terms of such base year values.
2. "Common level ratio" shall mean the ratio of assessed value to current market value used generally in the County as last determined by the State Tax Equalization Board pursuant to the act of June 27, 1947 (P .L. 1046, No. 447), referred to as the State Tax Equalization Board Law, 72 P.S. ' 4656.1 et seq
3. "Established predetermined ratio" shall mean the ratio of assessed value to market value established in this Administrative Code and uniformly applied in determining assessed value in any year.
Section 207.03 207.02 Qualifications of Board Members; Appointment; Terms: Organization of Appeals Board
A. The Appeals Board shall consist of seven (7) members. In making appointments to the Appeals Board, the racial, geographic, age and gender diversity of the County shall be considered. All members shall have been Registered Voters for at least the immediate year preceding appointment and shall remain Registered Voters for the duration of their terms. In addition to the foregoing, the members of the Appeals Board shall meet the following special qualifications: three (3) of the members shall have not less than ten (10) years practical experience as a registered real estate broker, or real estate appraiser or assessor; one (1) member shall have not less than ten (10) years practical experience as a building construction engineer, civil engineer or general contractor or assessor, and one (1) member shall have not less than ten (10) years experience as a practicing attorney at law with residential valuation expertise.
B. Four (4) members of the Appeals Board shall be appointed by the County Council. Three (3) members of the Appeals Board shall be appointed by the Chief Executive, with the consent of at least a majority of the Seated Members of County Council. In order to achieve staggered terms, in the first year of its existence, by lot, three (3) members shall serve a term of one (1) year, two (2) members shall serve a term of two (2) years and the remaining members shall serve a term of three (3) years. Thereafter, all terms shall be for three (3) years. No member shall serve more than two (2) terms. Reappointment must occur 30 days prior to the expiration of the current term. No member can serve as a member of the Appeals Board at the expiration of the term, unless reappointed.
C. All appointments to fill vacancies happening in any manner other than by the expiration of a term shall be only for the remainder of the unexpired term. In each case, whether or not the vacancy happens by the expiration of a term or otherwise, all Appeals Board members so appointed shall meet the qualifications for serving on the Appeals Board set forth in subsection A above.
D. The Appeals Board shall organize on the first Business Day of January of each year by electing one (1) of its members as chairman, one (1) as vice- chairman and one (1) as secretary.
E. All of the members of the Appeals Board shall devote sufficient time to the duties of their office to fully discharge such duties but may hold employment or may engage in business outside of their position as members of the Appeals Board.
F. No member shall be employed by the County or an elected official of a municipality or a school district nor hold an Elected Public Office nor be a member of a school board.
G. Appeals Board members shall disclose all property in which they have any ownership or business interest and shall recuse themselves from any decision regarding the taxable value of such property.
H. County Council shall establish by Resolution a per meeting stipend to be received by the members of the Appeals Board not to exceed in the aggregate nine thousand dollars ($9,000.00) annually per member.
Section 207.04 207.03 Compliance with County Procedures
All members of the Appeals Board and all employees and hearing officers assigned to work for the Appeals Board 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, by the personnel procedures set forth in Article X of this Administrative Code.
Section 207.05 207.04 - Solicitor to the Appeals Board
The Appeals Board may appoint a solicitor to serve at its pleasure. Such solicitor shall be an attorney at law admitted to practice in the Courts of the Commonwealth and shall be a member in good standing of the Bar of the Supreme Court of Pennsylvania. Such solicitor shall advise, counsel and represent the Appeals Board in matters involving assessment law and procedure, in all litigation involving the Appeals Board, and in all other ordinary and customary legal matters.
Section 207.06 207.05 - 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 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;
4. Appeals of preferential assessments made by the Office of Property Assessments 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 laws 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.
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 thirty (30) days from receipt to resolve that the changes shall not go into effect. If Council does not pass such a resolution within the thirty (30) days, the changes will take effect.
Section 207.07 207.06 - Powers and Duties of Appeals Board
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 determinations in accordance with its rules and regulations governing appeals as provided in 207.06 207.05 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 Section 207.06 207.05 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 expertise;
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’ determinations 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, Section 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.
Section 207.08 207.07 – Effect of Filing of Appeals
Appeals and exemption applications may be filed through March 31, provided however, that if March 31st in any succeeding year is a Saturday, Sunday or legal holiday, then appeals and may be filed with the Appeals Board until the close of business on the next business day of the tax 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.
Section 207.09 Catastrophic Loss
2. The State Priority List by the Department of Environmental Resources under the Hazardous Sites Cleanup Act.
Section 207.11 207.08 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 proper 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 subsection B, shall be made within thirty (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 (1) 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.
Section 207.12 207.09 - Continuation of Other Assessment Laws
Unless otherwise modified by this Administrative Code, all other provisions relating to tax assessments appeals set forth in the Second Class County Assessment Law, 72 P.S. '5452.1 et. seq., and applicable provisions of the General County Assessment Law, 72 P.S. '5020-101 et. seq., shall remain in full force and effect.
Section 207.12 207.10 - Preservation of Rights of Appeal
Nothing herein this chapter or this Administrative Code shall be construed or interpreted to in any way adversely affect, modify, repeal or change the right of any owner of real estate or taxable property or any taxing body, which may feel aggrieved by any decision concerning the valuation of property or the tax exempt status of a property, or any other assessment or exemption decision made by the Appeals Board under applicable law from appealing such decision to the Court of Common Pleas as provided by General County Assessment Law, the Second Class County Assessment Law or other applicable laws.
SECTION 3 - AMENDMENT OF CHAPTER 209
Chapter 209 of the Administrative Code of Allegheny County is amended in part to read as follows:
Chapter 209 - Office of Property Assessments
Section 209.01 Functions of the Office of Property Assessments
The Office of Property Assessments, 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 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, experience and knowledge to accomplish all these functions.
Section 209.02 Office of Property Assessments
The Office of Property Assessments shall be in the Executive Branch of County government.
Section 209.03 Compliance with County Procedures
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.
Section 209.04 Responsibilities of the Office of Property Assessments
The Office of Property Assessments 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 (30) 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;
E. Maintain the established lot and block system;
E. Perform all duties in connection with the establishment and maintenance of the County’s lot and block system including, but not limited, those specific duties and responsibilities set forth in Sections 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 by as approved by the Chief Assessment Officer and after consultation with the County Law Department;
H. Ensure the defense of assessed values in coordination with the Chief Assessment Officer. The 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 block and lot 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, Section 5 of the Charter;
M. Perform such other duties as may be assigned or delegated by the 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.
Section 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 ten (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 with consent of the Property Assessment Oversight Board (hereinafter referred to as the Oversight Board). 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 Oversight Board;
D. Deliver to the Oversight Board on behalf of the Office of Property Assessments a request for certification of 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 Chapter 210 of this Administrative Code;
E. Recommend to the County Council such elements amendments of an Assessment Standards and Practices Ordinance Chapter 210 of this Administrative Code 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 establishing 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.
K. Supervise and direct the activities of the assessors;
L. Report on administrative matters to the County Manager through the Manager of the Office of Property Assessments and perform other administrative duties as assigned by the County Manager; and
M. Approve interim values as requested by applicable taxing jurisdictions.
Section 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. This provision will not supercede any relevant bargaining unit agreements.
Section 209.05 209.07 Established Predetermined Ratio
The established predetermined ratio shall be one hundred percent (100%) of market value beginning with certification of assessments for the 2001 tax year.
Section 209.06 209.08 Real Property Revenue Limitations
A. The County shall not derive windfall benefits from annual property reassessments of the valuation of real property or from changes in the predetermined ratio of assessed valuation to market value of real estate. Following any annual reassessment or change in the predetermined ratio, the total amount of real estate tax revenue that can be received by reason of the reassessment or change in the ratio by the County from existing land, buildings and structures, shall not exceed one hundred five percent (105%) of the total amount of real estate tax revenue received by the County in the preceding year from that land, and those buildings and structures. If necessary, the County shall reduce the real estate tax rate to comply with this revenue limitation.
B. In calculating the one hundred five percent (105%) limit, the amount to be levied on newly constructed buildings or structures, or from increased valuations based on new improvements made to existing buildings and structures, shall not be considered.
Section 209.07 209.09 Determination of Market Value
In arriving at market value, the price at which any property may actually have been sold shall be considered but shall not be controlling. In arriving at the market value, all three (3) methods, namely, cost (reproduction or replacement, as applicable, less depreciation and all forms of obsolescence), comparable sales and income approaches, must be considered in conjunction with one another.
Section 209.08 209.10 Assessment Standards and Practices Ordinance
The Chief Executive shall, after considering the recommendations of the Board of Property Assessment Oversight Board and of the Chief Assessment Officer, present to County Council a proposed ordinance for adoption that shall:
A. Set forth a methodology for the valuation of properties for taxation purposes;
B. Set standards for property assessments that shall include, at a minimum, an acceptable limit on the deviation of the Common Level Ratio from the 100 percent Predetermined Ratio, an acceptable limit on the Coefficient of Dispersion, and an acceptable range for the Price-Related Differential. These standards shall be applied to the assessments within each taxing jurisdiction and, in the City of Pittsburgh, to the assessments within each ward. The measurements against the standards shall be calculated following nationally recognized practices;
C. Require an annual reassessment through a professionally developed and maintained Computer Assisted Mass Appraisal system (CAMA);
D. Require that the annual reassessment be applied to all properties, including tax exempt property, public utility property, and residential trailers;
E. Establish standards for recommending tax exemption for properties; and
F. Establish procedure for changing values on an administrative basis (e.g. catastrophic loss, errors in data, initial recommendation on tax exemption, etc.).
Section 209.07 Catastrophic Loss
Property owners who have suffered catastrophic loss to their real property shall have the right to request an appropriate reduction in valuation from the Office of Property Assessments. Such request for an appropriate reduction in valuation shall be filed with the Office of Property Assessments within the remainder of the calendar year in which the catastrophic loss occurred, or within six (6) months of the date on which the catastrophic loss occurred, whichever time period is longer. Upon receipt of a request for a reduction in valuation due to catastrophic loss, Office of Property Assessments shall 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 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 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 thirty (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 calendar year shall not be included in the revaluation as herein described for that calendar year. Any adjustment in the valuation of real property pursuant to this Section shall be reflected bythe appropriate taxing authorities. 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 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.
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 Environment 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 complete. 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 of the real property prior to the loss. For purposes of this Section, “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.
Section 209.11 209.08 Incorrect Assessments; Administrative Corrections
Whenever, through factual, mathematical or clerical error, an incorrect assessment is made, it shall be corrected by the Office of Property Assessments and approved by the Chief Assessment Officer. If taxes are paid on such incorrect assessment, the Office of Property Assessments, 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 (6) years, whichever is less, from the date of application for refund or discovery of such error by the Office of Property Assessments. The Office of Property Assessments shall 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 Office of Property Assessments shall be filed with the Appeals Board within thirty (30) days of the date of mailing of the notice of administrative correction.
The term “factual error” as used in Chapters 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.
Section 209.12 209.09 - Continuation of Other Assessment Laws
Unless otherwise modified by this Administrative Code, all provisions relating or governing tax assessments set forth in the Second Class County Assessment Law, 72 P .S. ' 5452.1 et seq., and applicable provisions of the General County Assessment Law, 72 P.S. ' 5020-101 et seq., and all other applicable Law shall remain in full force and effect.
Section 209.13 Spot Reassessment Prohibition
The Office of Property Assessments shall not engage in the practice of spot reassessment.
Section 209.14 Effective Date of this Chapter
Upon the abolition of the Board of Property Assessments, Appeals and Review as currently constructed pursuant to Chapter 207 of this Administrative Code, the establishment of a new Board of Property Assessment Appeals and Review pursuant to Chapter 207 and the establishment of a Property Assessment Oversight Board pursuant to Chapter 205, Chapter 209 shall become effective.
SECTION 4 - ASSESSMENT STANDARDS AND PRACTICES
The following Chapter 210 is hereby added to the Administrative Code:
Chapter 210 - Assessment Standards and Practices
SUBCHAPTER A - PRELIMINARY
Section 210.01 - Definitions
A. The following terms, when used in this Chapter or in Chapters 205, 207 or 209 of this Administrative Code shall, unless the context clearly indicates otherwise, or unless specifically redefined for purposes of a specific chapter, subchapter or section, have the following meanings:
AActual Value@ shall mean the same as Amarket value@ or Afair market value.@
AAdministrative Code@ shall mean the administrative code mandated under the Allegheny County Home Rule Charter, Article IV, Section 6, adopted by County Council as Ordinance No. 8, effective June 20, 2000, and all subsequent amendments thereof, which provides a plan of organization, departmental structure and operation of County government.
AAppeals Board@ shall mean the Allegheny County Board of Property Assessment Appeals and Review created pursuant to Section 207.01 of the Administrative Code.
AApplicable Laws@ shall mean the same as the definition of Alaws@ set forth in Section 101.03 of the Administrative Code.
AAssessed Value@ shall mean the value of an object of taxation arrived at by applying the established predetermined ratio to the valuation.
AAssessment@ shall mean the same as Aassessed value.@
AAssessment Progressivity (Regressivity)@ shall mean an appraisal bias that high-value properties are appraised higher (or lower) than low-value properties in relation to market value.
AAssessment Roll@ shall mean a list compiled by the Office of Property Assessments in paper or electronic form setting forth all taxable and exempt properties in the County for a tax year.
AAuthentic Mean@ shall mean a measure of central tendency. The result of adding all the values of a variable and dividing by the number of values.
ABase year@ shall mean the year upon which real property market values are based for the most recent Countywide revision of assessment Reassessment of real property, or other prior year upon which the market value of all real property of the County is based. Real property market values shall be equalized within the County by the Office of Property Assessments and any changes by the Appeals Board shall be expressed in terms of such base year values.
ABias@ shall mean the same as the definition set forth in either the IAAO’s Standard on Ratio Studies or any successor standard published by the IAAO.
ABusiness Day@ shall mean the same as the definition set forth in Section 101.03 of the Administrative Code.
ACAMA@ shall mean computer assisted mass appraisal.
ACatastrophic Loss@ shall mean the same as the definition set forth in Section 207.09 209.07 of the Administrative Code.
ACentral Tendency@ shall mean the tendency of most kinds of data to cluster around some typical or central value such as the mean or median.
ACertification@ shall mean the official declaration of the Oversight Board of the valuations of all parcels of real property on the assessment rolls of Allegheny County for the use of all taxing bodies within the County for the purpose of levying property taxes.
AChief Assessment Officer@ shall mean the individual within the Office of Property Assessment who is vested with the responsibilities set forth in Section 209.08 209.05 of the Administrative Code.
ACOD@ shall mean coefficient of dispersion.
ACoefficient of Dispersion@ shall mean the average deviation of a group of numbers from the median expressed as a percentage of the median. In ratio studies, the term “coefficient of dispersion shall mean” average percentage deviation from the median ratio.
ACommon Level Ratio@ shall mean the ratio of assessed value to current market value used generally in the County as last determined by the State Tax Equalization Board pursuant to the act of June 27, 1947 (P.L. 1046, NO. 447), referred to as the State Tax Equalization Board Law, 72 P.S. '4656.1 et seq.
ACost Approach@ shall mean one of the three recognized methods of valuation under the laws of the Commonwealth of Pennsylvania for determining the actual value of property by calculating the cost to reproduce or replace the improvements made to land less depreciation and all forms of obsolescence.
ACountywide Reassessment@ shall mean the setting of the actual value of every object of taxation within the County by the Office of Property Assessments by applying the three methods of valuation (cost approach, income approach, or sales approach) through a computer assisted mass appraisal system (CAMA) operated in accordance with standards prescribed in Section 210.05.
AEstablished Predetermined Ratio@ shall mean the ratio of assessed value to market value established in Section 210.03 of this Administrative Code and uniformly applied in determining the assessed value in any year.
AFair Market Value@ shall mean the same as Amarket value.@
AIAAO@ shall mean the International Association of Assessing Officers.
AIncome Approach@ shall mean one of the three recognized methods of valuation provided under the laws of the Commonwealth of Pennsylvania for determining the actual value of property based upon the present value of the projected income produced by the property.
AMarket Value@ shall mean the price which a purchaser, willing but not obligated to pay, would pay an owner, willing but not obligated to sell, taking into consideration all uses to which the property is adapted and might in reason be applied.
AMean@ shall mean the same as AAuthentic Mean. @
AMedian@ shall mean a measure of central tendency. The value of the middle item in an uneven number of items arranged or arrayed according to size; the authentic average of the central items in an even number of items similarly arranged.
AMethod of Valuation@ shall mean a manner for arriving at the actual value of property required by the laws of the Commonwealth of Pennsylvania
AObjects of Taxation@ shall mean all subjects to be valued and assessed and subject to taxation for all county, city, borough, town, township, home rule municipality or school district purposes included within the definition of real estate set forth in Section 5020-201(a) of the General County Assessment Law, 72 P.S. '5020-201(a) (2000) or any successor legislation. AObject of taxation@ also shall mean the same as Aproperty.@
AOffice of Property Assessments@ shall mean the County office created and vested with the functions set forth in Section 209.01 of the Administrative Code.
AOversight Board@ shall mean the Allegheny County Property Assessment Oversight Board created pursuant to Section 205.01 of the Administrative Code.
AProperty@ shall mean real estate or real property. AProperty@ also shall mean the same as the Aobjects of taxation.@
APRD@ shall mean price-related differential.
APrice-related Differential@ shall refer to the mean divided by the weighted mean. In ratio studies, price-related differentials above 1.03 tend to indicate assessment regressivity and price-related differentials below 0.98 tend to indicate assessment progressivity.
AProgressivity@ shall mean the same as assessment progressivity.
ARegressivity@ shall mean the same as assessment regressivity.
ASales Approach@ shall mean one of the three recognized methods of valuation provided under the laws of the Commonwealth of Pennsylvania for determining the actual value of property through comparisons with comparable, recently sold properties.
ASpot Reassessment@ shall mean the reassessment of a property or properties that is not conducted as part of a Countywide Reassessment and which creates, sustains or increases disproportionality among properties’ assessed values.
ATaxing Body@ shall mean any unit of local government or any school district within Allegheny County possessing the legal power to levy taxes on property.
AValuation@ shall mean the determination of the fair market value of property for the purpose of levying property taxes by all taxing bodies in Allegheny County.
AVariable@ shall mean an item of observation that can assume various values, such as, square feet, sales price, or sales ratios.
AWeighted Mean@ shall mean an average in which each value is adjusted by a factor reflecting its relative importance in the whole before the values are summed and divided by their number.
B. Except as otherwise provided in Subsection A above, the definitions contained in the IAAO’s Standard on Ratio Studies or any successor standard published by the IAAO are hereby incorporated in their entirety herein.
SUBCHAPTER B - VALUATION OF OBJECTS OF TAXATION
Section 210.02 - Valuation; Method of Valuation
A. It shall be the duty of the Office of Property Assessments, through its Chief Assessment Officer and staff of assessors, to rate and value all objects of taxation, whether for county, city, borough, town, township, home rule municipality or school district purposes, according to a base year market value as set forth in Section 210.04.
B. In arriving at such value for an object of taxation, the Office of Property Assessments and the Chief Assessment Officer shall consider the price at which any property may have sold, but such selling price shall not be controlling. Instead, such selling price, estimated or actual, shall be subject to revision by increase or decrease to accomplish equalization with similar property within the County.
C. In arriving at the actual value of an object of taxation, the Office of Property Assessments and the Chief Assessment Officer shall consider, in conjunction with one another, the cost approach, the sales approach and the income approach. Value shall be based upon the fee simple value which shall include the value of the fee simple estate including the lease fee estate and the lease hold estate as applicable.
Section 210.03 - Established Predetermined Ratio; Common Level Ratio
The Office of Property Assessments shall assess all objects of taxation within the County at a value based upon one hundred percent (100%) of the actual value, subject to base year equalization in years between Countywide Reassessments, beginning with the Certification for the 2001 tax year and all succeeding tax years; provided however, that the Office of Property Assessments shall assess all objects of taxation within the County based upon a common level ratio whenever the use of a common level ratio in the County is required in order to conform with the requirements of the State Tax Equalization Law or other successor state laws.
Section 210.04 - Performance of Countywide Reassessment; Base Year Established
A. The Office of Property Assessments, through the Chief Assessment Officer, shall perform a valuation of all objects of taxation in the County, increasing or decreasing the same as in its judgment may seem proper, every three (3) years beginning with the 2003 tax year. The Office of Property Assessments, through the Chief Assessment Officer, shall perform this Countywide Reassessment by applying the three methods of valuation (cost approach, income approach, or sales approach) through a computer assisted mass appraisal system (CAMA) operated in accordance with standards prescribed in Section 210.05.
B. For purposes of determining actual value under Section 210.02, the valuation of objects of taxation as of the year of any Countywide Reassessment shall serve as the base year market value. Revisions of the assessment rolls made in the tax years between Countywide Reassessments shall be equalized in terms of such base year value.
Section 210.05 - Operation of CAMA System
A. The County’s CAMA system shall be operated in accordance with the standards and practices set forth in the IAAO’s AStandard on the Application of the Three Approaches to Value in Mass Appraisal@ or any successor standard published by the IAAO.
B. The Office of Property Assessment, through the Chief Assessment Officer, as soon as reasonably possible, shall:
1. Prescribe guidelines for use by County assessors in applying the cost approach, sales approach and income approach as part of the County’s CAMA system in determining the actual value of all objects of taxation within the County.
2. Prepare and maintain manuals and other necessary guidelines consistent with the IAAO Standard on the Application of the Three Approaches to Value in Mass Appraisal or any successor standard published by the IAAO, reflecting the standard methods and techniques to perpetrate a current inventory of the objects of taxation; and
3. Establish all other internal policies, practices and procedures to implement any and all aspects of the CAMA System for the annual determination of valuation of all objects of taxation in the County as part of a Countywide Reassessment.
Section 210.06 - Revisions of Assessment Roll Between Countywide Reassessments
A. The Office of Property Assessments, through the Chief Assessment Officer, shall, in the tax years between Countywide Reassessments, revise the assessment rolls of the appropriate taxing bodies according to right and equity by correcting errors and by adding thereto any property, improvements or objects of taxation which may have been omitted or any new property, improvements or objects of taxation which may have come into being since the last Countywide Reassessment. Any property, improvements or object of taxation which may have been omitted shall be made subject to taxation for the period during which said property, improvements or objects of taxation shall have been omitted but in no event to exceed the period of five (5) calendar years preceding the year in which the property, improvements or objects of taxation omitted is first added to the assessment roll. Any such valuation as are made pursuant to the provisions of this Section shall be subject to appeal in the same manner as other assessments made pursuant to this act. Taxes levied on any such valuation shall not be made subject to the payment of any interest and penalties otherwise provided by law, except as the same are computed from the date of such correction or additions made pursuant to this Section. No bona fide purchaser of any property or subject of taxation without knowledge that the property or object of taxation was omitted from the assessment rolls for purposes of taxation shall be subject to any taxation based upon the additional valuation made pursuant to this Section.
B. The Office of Property Assessments, through the Chief Assessment Officer, shall also revise assessments and valuations in the tax years between Countywide Reassessments by increasing or decreasing the same where the value of the property or objects of taxation assessed or valued has changed by reason of any change of conditions thereon or adjacent thereto or in the vicinity thereof, or for the reason that the property assessed or valued has been subdivided or laid out into a plan of lots or other subdivisions, or for the reason that improvements have been placed thereon or added thereto, or for the reason that any public or other improvement has been made adjacent thereto or in the vicinity thereof, or where, for any other reason whatsoever, the value of the property has changed and it seems to the Chief Assessment Officer necessary and equitable to make a change in the valuation thereof. The Office of Property Assessments, through the Chief Assessment Officer, shall also in the tax years between Countywide Reassessments in all cases where it is apparent that any assessment is not in accord with the generality or uniform standard of assessments, revise and correct the same by increasing or decreasing the same where the value of the property or objects of taxation assessed do not conform to the generality or uniform standard of assessments.
Section 210.07 - Spot Reassessment Prohibited
The Office of Property Assessments shall not engage in the practice of spot reassessment.
SUBCHAPTER C - PERFORMANCE STANDARDS FOR
COUNTYWIDE REASSESSMENTS
Section 210.08 - Ratio Studies for Countywide Reassessment Required
For all Countywide Reassessments performed after 2003, the Office of Property Assessments through the Chief Assessment Officer, shall conduct ratio studies. The ratio studies shall be performed prior to the submission of a request for Certification of the Countywide Reassessment to the Oversight Board as set forth in Subchapter D hereof. The Two ratio studies to be shall be performed shall consist of the following: (1) a ratio study of the Countywide valuations of objects of taxation on a Countywide basis, hereinafter the Countywide Ratio Study; and (2) a ratio study of the valuations of objects of taxation within each taxing body of the County, including each ward within the City of Pittsburgh, hereinafter the Municipality Ratio Study.
Section 301.02 210.09 - Conduct of Annual Ratio Studies
The Office of Property Assessments’ ratio studies required under Section 210.08 above shall be conducted in accordance with the standards set forth in the IAAO’s AStandard on Ratio Studies@ or such successor standard published by the IAAO.
Section 301.03 210.10 - IAAO Ratio Studies Performance Standards
A. The ratio studies described in Section 301.01 210.08 above shall be measured against the following IAAO Ratio Study Performance Standards :
Measure of
Type of Property Central Tendency COD PRD
Single-family, residential
Newer, more homogenous areas 0.90-1.10 10.0 or less 0.98-1.03
Older, heterogeneous areas 0.90-1.10 15.0 or less 0.98-1.03
Rural residential and seasonal 0.90-1.10 20.0 or less 0.98-1.03
Income-producing properties
Larger, urban jurisdictions 0.90-1.10 15.0 or less 0.98-1.03
Smaller, rural jurisdictions 0.90-1.10 20.0 or less 0.98-1.03
Vacant land 0.90-1.10 20.0 or less 0.98-1.03
Other real and personal property 0.90-1.10 20.0 or less 0.98-1.03
As part of the Municipality Ratio Study, the Chief Assessment Officer shall determine the Performance Standards applicable to each taxing body within the County. The Countywide Ratio Study performed in conjunction with any Countywide Reassessment shall meet the IAAO Performance Standards for Larger, urban jurisdictions.
B. If the Countywide Ratio Study performed by the Office of Property Assessments in conjunction with its performance of a Countywide Reassessment indicates that the valuation of objects of taxation on a Countywide basis is within the Performance Standards set forth in Subsection A above, the Chief Assessment Officer shall prepare a Request for Certification in accordance with Section 210.11.
C. If the Countywide Ratio Study performed by the Office of Property Assessments in conjunction with its performance of a Countywide Reassessment indicates that the valuation of objects of taxation on a Countywide basis is not within the Performance Standards set forth in Subsection A above, the Office of Property Assessments shall immediately take such corrective measures and implement such equalization procedures deemed necessary by the Chief Assessment Officer to bring the valuation of objects of taxation on a Countywide basis within such Performance Standards. Upon completion of such corrective measures and equalization procedures necessary to bring the the valuations of objects of taxation on a Countywide basis within the above Performance Standards, the Chief Assessment Officer shall prepare a Request for Certification in accordance with Section 210.11.
SUBCHAPTER D - CERTIFICATION OF THE VALUATION OF
OBJECTS OF TAXATION
Section 210.11 - Certification of Countywide Reassessment
For all Countywide Reassessments performed after 2003, the following procedure for Certification of said Countywide Reassessment is hereby established.
A. Submission of Certification Requests; Content
On or before the first day of March of the calendar year preceding the implementation of a Countywide Reassessment, the Office of Property Assessments, through the Chief Assessment Officer, shall submit an official Request for Certification to the Oversight Board. The official Request for Certification shall include the following:
1. A list of the total value of all property on the assessment roll of the Office of Property Assessments broken down by municipality (and in the case of the City of Pittsburgh by ward) and a list of the total value of all taxable property on the assessment rolls of the Office of Property Assessments broken down by municipality (and in the case of the City of Pittsburgh by ward).
2. A statement from the Chief Assessment Officer that the Countywide valuation of the objects of taxation conducted by the Office of Property Assessments for the applicable tax year has been subjected to a ratio study and that the Countywide Ratio Study meets the IAAO Performance Standards set forth in Section 301.03 210.10 of this Ordinance.
3. The Chief Assessment Officer shall include with the official Request for Certification such other supporting information and documentation as the Chief Assessment Officer and Oversight Board deems necessary or desirable.
B. Consideration of Certification Request
The Oversight Board shall meet on or before the fifteenth day of March in the year preceding the implementation of a Countywide Reassessment to consider the Request for Certification. If the fifteenth day of March is not a Abusiness day@ as defined under the Administrative Code, then the Oversight Board shall meet and consider the request for Certification on the next business day. If the Countywide Ratio Study performed by the Office of Property Assessments is within the Performance Standards set forth in Section 210.08 of the Administrative Code, then the Oversight Board shall approve the request for Certification. If the Countywide Ratio Study performed by the Office of Property Assessments is not within the Performance Standards set forth in Section 210.10 of the Administrative Code, then the Oversight Board shall report the failure to certify a Countywide Reassessment to the Chief Executive and County Council and recommend to the Office of Property Assessments that appropriate remedial action be taken. After the Office of Property Assessments has taken remedial action, the Chief Assessment Officer shall resubmit a request for Certification to the Oversight Board.
C. Notice of Certification
1. Upon approval of the request for Certification, the Office of Property Assessments shall cause its clerks to immediately provide copies of the assessment roll for the upcoming Countywide Reassessment to each taxing body within the County for their review and use in the preparation of a budget and in the levying of property taxes for the upcoming tax year.
2. On or before the fifteenth day of April in the year preceding the implementation of a Countywide Reassessment, the Office of Property Assessments shall cause to be mailed to all owners of objects of taxation within the County at the change notice address on record with the Office of Property Assessments a notice of the Certification by the Oversight Board. In such notice, the Office of Property Assessments shall inform the owner of the property’s valuation on the assessment roll for the current tax year and the property’s valuation on the assessment roll for the upcoming tax years covered by the Countywide Reassessment. The notice shall further state that any person aggrieved by any change in valuation and any applicable taxing body may appeal such change in valuation to the Appeals Board.
D. Appeals of Certified Valuations
All appeals of certified valuations to be used in the next Countywide Reassessment shall be filed with the Appeals Board on or before the thirty-first day of May; provided however, that if the thirty-first day of May is not a business day as defined under this Administrative Code, then appeals may be filed until the close of business on the next business day.
E. Disposition by Appeals Board; Revision of Assessment Roll
1. The Appeals Board shall meet for the hearing of appeals of certified valuations to be used for the next Countywide Reassessment and shall continue to meet for such purpose from time to time until all appeals have been heard or otherwise resolved.
2. All appeals shall be handled by the Appeals Board in accordance with its rules and regulations adopted pursuant to Section 207.05 of this Administrative Code.
3. Nothing herein shall prohibit any owner of an object of taxation or taxing body from appealing any valuation in accordance with applicable law.
F. Final Establishment of Assessment Roll For Use in Countywide Reassessment Year
1. When the Appeals Board has completed its hearings of appeals of certified valuations to be used in the next Countywide Reassessment and has entered an order of disposition in each case, the Office of Property Assessments shall make such changes in the assessment roll for the upcoming Countywide Reassessment as will conform to such orders. The Appeals Board shall enter orders of dispositions in all appeals on or before the first day of December in the year preceding the implementation of the Countywide Reassessment.
2. If the Appeals Board is unable to hear and act upon all appeals prior to the first day of December in the year preceding the implementation of the Countywide Reassessment, the Appeals Board shall sustain the valuation as set forth in the Certification for all properties for which appeals have been filed and for which order of disposition have nt been entered by the Appeals Board shall remain in effect for purposes of preparation of a final assessment roll; provided however, that such appeals shall be considered to be on-going pursuant to Section 207.07 of this Administrative Code and subject to revision by the Appeals Board as it shall determine after hearing and final disposition of the appeal.
3. On or before the fifteenth day of December in the year preceding the implementation of a Countywide Reassessment, the Office of Property Assessments shall cause its clerks to provide a final and revised assessment roll to all taxing bodies within the County.
Section 210.12 - Certification in Non-Countywide Reassessment Tax Years
A. Submission of Certification Request; Content
On or before the first business day of March of the preceding year, the Office of Property Assessments, through the Chief Assessment Officer, shall submit an official Request for Certification to the Oversight Board for the upcoming Non-Countywide Reassessment tax year. The official Request for Certification for a non-Countywide Reassessment tax year shall include:
1. A list of the total value of all property on the assessment roll of the Office of Property Assessments broken down by municipality (and in the case of the City of Pittsburgh by ward) and a list of the total value of all taxable property on the assessment roll of the Office of Property Assessments broken down by municipality (and in the case of the City of Pittsburgh by ward).
2. A statement from the Chief Assessment Officer that the assessment roll has been revised as deemed necessary and proper to equalize valuations as of the base year market value.
3. The Chief Assessment Officer shall include with the official Request for Certification in a non-Countywide Reassessment tax year such other supporting information and documentation as the Chief Assessment Officer and Oversight Board deems necessary or desirable.
B. Consideration of Certification Request
Based upon the official Request for Certification submitted by the Office of Property Assessments, through the Chief Assessment Officer, the Oversight Board shall meet and vote to approve the certification on or before the fifteenth day of March; provided however, that if the fifteenth of March is not a business day as defined under the Administrative Code, then the Oversight Board shall meet and vote to approve the certification on the next business day.
C. Notice of Certification
1. Upon approval of the request for Certification for a Non-Countywide Reassessment, the Office of Property Assessments shall cause its clerks to immediately provide copies of the assessment roll for the upcoming Non-Countywide Reassessment year to each taxing body within the County for their review and use in the preparation of a budget and in the levying of property taxes for the upcoming tax year.
2. If the value of an object of taxation is changed from the value in the previous tax year and the owner has not been previously notified of such change, then the Office of Property Assessments shall cause to be mailed to the owner of such objects of taxation within the County at the change notice address on record with the Office of Property Assessments a notice of the change in valuation. Such notice shall be mailed on or before the first fifteenth day of April. In such notice, the Office of Property Assessments shall inform the owner of the property’s valuation on the assessment roll for the previous tax year and the property’s valuation on the assessment roll for the current tax year. The notice shall further state that any person aggrieved by any change in valuation and any applicable taxing body may appeal such change in valuation to the Appeals Board.
D. Appeals of Certified Valuations
All appeals of certified valuations to be used in the upcoming Non-Countywide Reassessment tax year shall be filed with the Appeals Board on or before the thirty-first day of May; provided however, that if the thirty-first day of May is not a business day as defined under this Administrative Code, then appeals may be filed until the close of business on the next business day.
E. Disposition by Appeals Board; Revision of Assessment Roll
1. The Appeals Board shall meet for the hearing of appeals of certified valuations to be used for the upcoming Non-Countywide Reassessment tax year and shall continue to meet for such purpose from time to time until all appeals have been heard or otherwise resolved.
2. All appeals shall be handled by the Appeals Board in accordance with its rules and regulations adopted pursuant to Section 207.05 of this Administrative Code.
3. Nothing herein shall prohibit any owner of an object of taxation or taxing body from appealing any valuation in accordance with applicable law.
F. Final Establishment of Assessment Roll For Use in Non-Countywide Reassessment Tax Year
1. When the Appeals Board has completed its hearings of appeals of certified valuations to be used in the upcoming Non-Countywide Reassessment tax year and has entered an order of disposition in each case, the Office of Property Assessments shall make such changes in the assessment roll for the upcoming Non-Countywide Reassessment tax year as will conform to such orders. The Appeals Board shall enter orders of dispositions in all appeals on or before the first day of December.
2. If the Appeals Board is unable to hear and act upon all appeals prior to the first day of December, the Appeals Board shall sustain the valuation as set forth in the Certification for all properties for which appeals have been filed and for which orders of dispositions have not been entered by the Appeals Board shall remain in effect for purposes of preparation of a final assessment roll; provided however, that such appeals shall be considered to be on-going pursuant to Section 207.07 of this Administrative Code and subject to revision by the Appeals Board as it shall determine after hearing and final disposition of the appeal.
3. On or before the fifteenth day of December, the Office of Property Assessment shall cause its clerks to provide a final and revised assessment roll to all taxing bodies within the County for use in the upcoming Non-Countywide Reassessment tax year.
4. Nothing herein shall prohibit any owner of an object of taxation or taxing body from appealing any valuation in the final and revised assessment roll in accordance with applicable law.
SUBCHAPTER E - TAX EXEMPTION
Section 501.01 210.13 - Exemptions From Taxation
Property within the County shall not be subject to taxation by any taxing body if the property qualifies for exemption under Article VIII of the Pennsylvania Constitution, Section 5020-204 of the General County Assessment Law or other applicable laws.
Section 501.02 210.14 - Application For Determination of Tax Exempt Status
The Office of Property Assessments shall receive in the first instance: (1) all applications from a legal or equitable owner to have property declared exempt from taxation; and (2) all applications from a taxing body within which a property formerly determined to be exempt from property taxation is located that the property no longer meets the standards under Article VIII of the Pennsylvania Constitution, Section 5020-204 of the General County Assessment Law or other applicable laws for property tax exemption. The Office of Property Assessments is directed to adopt reasonable rules and regulations governing the submission and consideration of applications for the grant or removal of property tax exempt status.
Section 501.03 210.15 - Determination of Tax Exempt Status
Based upon a review of the application for the grant or removal of tax exempt status and such other materials and information submitted by the legal or equitable owner or by the taxing body or bodies and after such consultation with legal counsel as deemed necessary and prudent, the Office of Property Assessments shall make a determination concerning whether the property qualifies or continues to qualify for property tax exempt status. The staff of the Office of Property Assessments shall provide written notice of the determination of the property’s tax exempt status to the legal or equitable owner of the property and to all taxing bodies within which the property is located.
Section 501.04 210.16 - Appeal of Determination of Property Tax Exempt Status
Any determination of the Office of Property Assessments concerning whether a property qualifies or continues to qualify for property tax exempt status may be appealed to the Appeals Board by the legal or equitable owner of the property or by any taxing body within which the property affected by the grant or denial of property tax exempt status is located.
SUBCHAPTER F - MISCELLANEOUS
Section 601.01 210.17 - Adoption of Rules Concerning Catastrophic Loss
The Office of Property Assessments shall promulgate, as soon conveniently possible, rules and regulations for use in the consideration of requests for reduction of the valuation of objects of taxation as a result of catastrophic loss.
Section 701.01 210.18 - Adoption of Rules Concerning Incorrect Assessments
The Office of Property Assessments shall promulgate, as soon conveniently possible, rules and regulations for use whenever the valuation of any object of taxation is discovered to have been made erroneously because of some factual, mathematical or clerical error.
SUBCHAPTER G - TRANSITIONAL PROVISIONS
To implement Countywide Reassessments every three (3) years beginning with the 2003 tax year, the following transitional provisions shall be applicable:
Section 210.19 – Special Transition Rules-Certification and Appeal Deadlines for the 2003, 2004 and 2005 Tax Years
A. Use of 2002 Countywide Reassessment in 2003 Tax Year
The 2002 Countywide Reassessment performed by the Office of Property Assessments, as modified by: any appeals, administrative corrections made pursuant to Section 209.08 of this Administrative Code, and the addition of improvements, and new and omitted properties, during the 2002 tax year and thereafter, shall be considered to be and shall constitute the 2003 Countywide Reassessment be the property values used in the 2003 tax year.
B. 2003 and 2004 and 2005 Tax Years – Certification; Notice; Appeals
1. Submission of Certification Request
On or before the ninth second day of January in the 2003 and 2004 and 2005 tax years, respectively, the Office of Property Assessments, through the Chief Assessment Officer, shall submit an official Request for Certification to the Oversight Board for the 2003 and 2004 and 2005 tax years, respectively. The official Request for Certification for the 2003 and 2004, respectively, and 2005 tax years shall include:
a. A list of the total value of all property on the assessment roll of the Office of Property Assessments broken down by municipality (and in the case of the City of Pittsburgh by ward) and a list of the total value of all taxable property on the assessment roll of the Office of Property Assessments broken down by municipality (and in the case of the City of Pittsburgh by ward).
b. For the 2003 tax year, a statement from the Chief Assessment Officer that the assessment roll has been revised by any appeals and administrative corrections made pursuant to Section 209.08 of this Administrative Code during the 2002 tax year; or for the 2004 and 2005 tax years, a statement from the Chief Assessment Officer that the assessment roll has been revised as deemed necessary and proper to equalize valuations as of the 2003 base year.
c. The Chief Assessment Officer shall include with the official Request for Certification for the 2003 and 2004 and 2005 tax years, respectively, such other supporting information and documentation as the Chief Assessment Officer and Oversight Board deems necessary or desirable.
2. Consideration of Certification Request
Based upon the respective official Request for Certification for the 2003 and 2004 and 2005 tax years submitted by the Office of Property Assessments, through the Chief Assessment Officer, the Oversight Board shall meet and vote to approve the Certification on or before the fifteenth day of January, in the years 2003 and 2004, respectively, and 2005; provided however, that if the fifteenth of January of that year is not a business day as defined under the Administrative Code, then the Oversight Board shall meet and vote to approve the Certification on the next business day.
3. Notice of Certification
a. Upon approval of the request for Certification for the 2003 and 2004 and 2005 tax years, respectively, the Office of Property Assessments shall cause its clerks to immediately provide copies of the assessment roll for the upcoming tax year to each taxing body within the County.
b. If the value of an object of taxation is changed from the value in the previous tax year and the owner has not been previously notified of such change, then the Office of Property Assessments shall cause to be mailed to the owner of such objects of taxation within the County at the change notice address on record with the Office of Property Assessments a notice of the change in valuation. Such notice shall be mailed on or before the thirty-first day of January, of the current tax year. In such notice, the Office of Property Assessments shall inform the owner of the property’s valuation on the assessment roll for the previous tax year and the property’s valuation on the assessment roll for the current tax year. The notice shall further state that any person aggrieved by any change in valuation and any applicable taxing body may appeal such change in valuation to the Appeals Board.
4. Appeals of Certified Valuations
All appeals of certified valuations to be used in the 2003 and 2004 and 2005 tax years, respectively, shall be filed with the Appeals Board on or before the thirty-first day of March in the years 2003 and 2004, respectively, 2005; provided however, that if the thirty-first day of March of that year is not a business day as defined under this Administrative Code, then appeals may be filed until the close of business on the next business day.
C. 2005 Tax Year – Certification; Notice; Appeals
1. Submission of Certification Request
On or before the first day of April in 2004, the Office of Property Assessments, through the Chief Assessment Officer, shall submit an official Request for Certification to the Oversight Board for the 2005 tax year. The official Request for Certification for the 2005 tax year shall include:
a. A list of the total value of all property on the assessment roll of the Office of Property Assessments broken down by municipality (and in the case of the City of Pittsburgh by ward) and a list of the total value of all taxable property on the assessment roll of the Office of Property Assessments broken down by municipality (and in the case of the City of Pittsburgh by ward).
b. For the 2005 tax year, a statement from the Chief Assessment Officer that the assessment roll has been revised as deemed necessary and proper to equalize valuations as of the 2003 base year.
c. The Chief Assessment Officer shall include with the official Request for Certification for the 2005 tax year such other supporting information and documentation as the Chief Assessment Officer and Oversight Board deems necessary or desirable.
2. Consideration of Certification Request
Based upon the official Request for Certification for the 2005 tax year submitted by the Office of Property Assessments, through the Chief Assessment Officer, the Oversight Board shall meet and vote to approve the Certification on or before the fifteenth day of April in the year 2004; provided however, that if the fifteenth of April of that year is not a business day as defined under the Administrative Code, then the Oversight Board shall meet and vote to approve the Certification on the next business day.
3. Notice of Certification
a. Upon approval of the request for Certification for the 2005 tax year, the Office of Property Assessments shall cause its clerks to immediately provide copies of the assessment roll for the 2005 tax year to each taxing body within the County.
b. If the value of an object of taxation is changed from the value in the previous tax year and the owner has not been previously notified of such change, then the Office of Property Assessments shall cause to be mailed to the owner of such objects of taxation within the County at the change notice address on record with the Office of Property Assessments a notice of the change in valuation. Such notice shall be mailed on or before the first day of May, 2004. In such notice, the Office of Property Assessments shall inform the owner of the property’s valuation on the assessment roll for the previous tax year and the property’s valuation on the assessment roll for the current tax year. The notice shall further state that any person aggrieved by any change in valuation and any applicable taxing body may appeal such change in valuation to the Appeals Board.
4. Appeals of Certified Valuations
All appeals of certified valuations to be used in the 2005 tax year shall be filed with the Appeals Board on or before the thirtieth day of June, 2004; provided however, that if the thirtieth day of June, 2004 is not a business day as defined under this Administrative Code, then appeals may be filed until the close of business on the next business day.
SECTION 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 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.