title
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.
body
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) Appe...
Click here for full text