An Act amending Titles 16 (Counties) and 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes, in fiscal affairs, further providing for operating reserve fund; providing for regular cyclical revision of assessment and for State Tax Equalization Board; and making a repeal.

PRINTER'S NO. 1099
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 567
Session of
2025
INTRODUCED BY FONTANA, KEARNEY, COSTA AND L. WILLIAMS,
JULY 31, 2025
REFERRED TO LOCAL GOVERNMENT, JULY 31, 2025
AN ACT
Amending Titles 16 (Counties) and 53 (Municipalities Generally)
of the Pennsylvania Consolidated Statutes, in fiscal affairs,
further providing for operating reserve fund; providing for
regular cyclical revision of assessment and for State Tax
Equalization Board; and making a repeal.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 14984.3(c) of Title 16 of the
Pennsylvania Consolidated Statutes, added May 8, 2024 (P.L.50,
No.14), is amended to read:
§ 14984.3. Operating reserve fund.
* * *
(c) Purpose of appropriations.--The county commissioners
may, by resolution, make appropriations from the operating
reserve fund only to:
(1) meet emergencies involving the health, safety or
welfare of the residents of the county;
(2) counterbalance potential budget deficits resulting
from shortfalls in anticipated revenues or program receipts
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from any source;
(3) counterbalance potential budget deficits resulting
from increases in anticipated costs of goods or services;
[or]
(4) provide for anticipated operating expenditures
related either to the planned growth of existing projects or
programs or the establishment of new projects or programs if
for each project or program appropriations have been made and
allocated to a separate restricted account established within
the operating reserve fund[.]; or
(5) provide for the expenses related to countywide
revisions of assessment.
* * *
Section 2. Title 53 is amended by adding chapters to read:
CHAPTER 88A
REGULAR CYCLICAL REVISION OF ASSESSMENT
Sec.
88A01. Scope of chapter and applicability.
88A02. Legislative findings and purpose.
88A03. Definitions.
88A04. Regular cyclical revision of assessment.
88A05. Schedule of cyclical revision of assessment.
88A06. Funding cyclical revision of assessment.
88A07. Noncompliance.
§ 88A01. Scope of chapter and applicability.
(a) Scope.--This chapter shall apply to all counties of the
second, second A, third, fourth, fifth, sixth, seventh and
eighth classes, notwithstanding any provision of a home rule
charter to the contrary.
(b) Applicability.--
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(1) A countywide revision of assessment conducted in
accordance with this chapter shall not apply within any city
of the third class conducting an assessment as provided in 11
Pa.C.S. § 12522(a)(2) (relating to assessment powers) until
an election under 11 Pa.C.S. § 12522(a)(3) occurs.
(2) After a countywide revision of assessment conducted
in accordance with this chapter, a board of school directors
of a school district located within that county shall comply
with the limitations on tax increases applicable to a school
district subject to section 327 of the act of June 27, 2006
(1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief
Act, as described in that section.
§ 88A02. Legislative findings and purpose.
The General Assembly finds and declares as follows:
(1) The Uniformity Clause of the Constitution of
Pennsylvania requires that all taxes, including property
taxes, be uniform within the territory of the taxing
jurisdiction.
(2) Political subdivisions in this Commonwealth levy
taxes on real property according to a base year assessment
that is not subject to any statutory requirement to conduct a
countywide revision of assessment on a recurrent regular or
needs basis.
(3) The Supreme Court of Pennsylvania has held that the
base year system of taxation has been rendered
unconstitutional as applied where the prolonged and
potentially indefinite use of an outdated base year
assessment becomes stale, and thus violates the Uniformity
Clause.
(4) The Supreme Court determined that Pennsylvania is
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the only state in the United States that allows the
indefinite use of a base year by statute.
(5) Numerous Pennsylvania courts, having found that an
in-use base year assessment was unconstitutional as applied,
have repeatedly ordered counties to conduct countywide
revisions of assessment.
(6) The Supreme Court has articulated that the General
Assembly is the appropriate place to fashion a more
comprehensive and soundly constitutional scheme.
(7) Counties can facilitate a more uniform system of
taxation on property by performing regular countywide
revisions of assessment on all property on a regular and
recurrent basis.
§ 88A03. Definitions.
The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Coefficient of dispersion." The average deviation from the
median, mean or weighted mean ratio of assessed value to fair
market value, expressed as a percentage of that figure.
"Countywide revision of assessment." A revaluation of all
real property within a county.
"Department." The Department of Revenue of the Commonwealth.
"Parcel data review." An update to the property record card
to ensure consistency and accuracy of property characteristics
using field, photographic or computer-aided data collection and
review.
§ 88A04. Regular cyclical revision of assessment.
(a) Regular revisions.--A county shall conduct regular
countywide revisions of assessment according to the assessment
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schedule established by the department under section 88A05
(relating to schedule of cyclical revision of assessment).
(b) Individual parcel data review.--In support of the
county's responsibilities under subsection (a), a county shall
conduct a parcel data review of each parcel not less than once
every 10 years.
(c) Notification.--The commissioners, or the body or
individual exercising equivalent authority, of each county shall
notify the Secretary of Revenue in writing no later than 30 days
after a county has certified its assessment rolls based on a
completed countywide revision of assessment.
(d) Legal presumption.--The assessment rolls of a county
that is in compliance with this section shall be presumed to be
uniform for the purpose of any proceeding before a court of
competent jurisdiction unless a party can demonstrate by clear
and convincing evidence that the:
(1) latest countywide revision of assessment was based
on systemically deficient data collection or analysis; or
(2) coefficient of dispersion and the price-related
differential in the county are outside of the parameters for
the type of property established under the standards
published by the International Association of Assessing
Officers Standards in effect on the effective date of this
paragraph or under industry best standards.
(e) Appeals limited.--During a period that a legal
presumption exists under subsection (d), a taxing district has
the right to appeal an assessment, notwithstanding section
8848(c) (relating to special provisions relating to countywide
revisions of assessments) or 8855 (relating to appeals by taxing
districts) or any other law, if one of the following conditions
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is met:
(1) the appeal is from an assessment created during a
countywide reassessment and the appeal is filed by the first
day of September or the annual appeal date established by the
commissioners, or the body or individual exercising
equivalent authority, of each county of the taxable year
following the year for which the newly established values
from the countywide reassessment shall take effect;
(2) a parcel of land is divided and conveyed away in
smaller parcels; or
(3) a change has occurred in the productive use of the
property or parcel by material alteration in the nature of
the use or through alteration or additions that modify the
use.
§ 88A05. Schedule of cyclical revision of assessment.
(a) Initial assessment schedule.--The department shall
establish a schedule for each county to conduct an initial
countywide revision of assessment under this chapter which shall
be transmitted to the Legislative Reference Bureau for
publication in the next available issue of the Pennsylvania
Bulletin on or before January 1, 2026. The schedule shall
require between 10 and 15 counties to certify their assessment
rolls based on a completed countywide revision of assessment on
or before November 15, 2027, and each year thereafter such that
the schedule includes each county within a five-year period. The
department shall consider the following factors in establishing
the schedule:
(1) Date of the last countywide revision of assessment.
(2) Number of parcels in each county.
(3) Geography and population such that each scheduled
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year includes a selection of counties from different parts of
this Commonwealth, including rural, suburban and urban
communities.
(4) The number and location of school districts lying in
more than one county.
(b) Cyclical reassessment schedule.--On or before January 1,
2027, and each year thereafter, the department shall publish an
updated county reassessment schedule. The schedule shall require
each county to complete a countywide revision of assessment
every five years. In the event that a county completes a
countywide revision of assessment prior to the year designated
in the department's schedule, the department shall adjust the
schedule in the next yearly publication.
§ 88A06. Funding cyclical revision of assessment.
(a) Estimation of cost.--No later than September 30, 2026,
and each year thereafter, the commissioners, or the body or
individual exercising equivalent authority, of each county shall
adopt a resolution publishing an estimate of the costs of
compliance with this chapter over a five-year period.
(b) Supplemental revenue in support of countywide
reassessment.--To defray the costs to the county to comply with
this chapter, the commissioners, or the body or individual
exercising equivalent authority, of each county may:
(1) adopt a fee reasonably calculated to meet the costs
estimated in subsection (a), repayment of self-liquidating
debt under subsection (c), or both, and not to exceed $20 per
year, on each parcel of real property in the county; or
(2) levy a tax not to exceed one mill in addition to the
county's general millage.
(c) Operating reserve fund.--Any revenue collected under
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subsection (b) that is not expended by the county to meet the
county's obligations under this chapter in the current year, or
earmarked for repayment of debt under subsection (d) shall be
deposited into the county's operating reserve fund to provide
for future expenses related to countywide revisions of
assessment.
(d) Self-liquidating debt.--A county may issue self-
liquidating debt under Subpart B of Part VII (relating to
indebtedness and borrowing) to finance the county's costs to
comply with this chapter.
§ 88A07. Noncompliance.
If a county fails to certify the county's assessment rolls
based on a completed countywide revision of assessment in
accordance with the department's initial and cyclical schedules
under section 88A05 (relating to schedule of cyclical revision
of assessment), the department shall withhold all future
payments of funds to the county otherwise payable under 75
Pa.C.S. § 9010 (relating to disposition and use of tax) until
the delinquent countywide revision of assessment is completed
and notification of the revision of assessment is provided to
the department under section 88A04(c) (relating to regular
cyclical revision of assessment).
CHAPTER 88B
STATE TAX EQUALIZATION BOARD
Sec.
88B01. Short title.
88B02. Definitions.
88B03. Creation of board.
88B04. Membership.
88B05. Chairperson.
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88B06. Quorum.
88B07. Individual powers of members of the board.
88B08. Administrative assistance.
88B09. General powers and duties.
88B10. Compilation of data.
88B11. Monthly reports by counties and Commonwealth payments.
88B12. Annual reports of local assessing officials.
88B13. Market value and percentage of value.
88B14. Certification.
88B15. Objections.
88B16. Annual adjustments.
88B17. Determination and apportionment.
88B18. Special aid to school districts.
88B19. Common level ratio.
88B20. Publication of information by board.
88B21. State Tax Equalization Advisory Committee.
88B22. Construction.
88B23. Funding contingency.
§ 88B01. Short title.
This chapter shall be known and may be cited as the State Tax
Equalization Board Law.
§ 88B02. Definitions.
The following words and phrases when used in this chapter
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Advisory committee." The State Tax Equalization Advisory
Committee established under section 88B21 (relating to State Tax
Equalization Advisory Committee).
"Board." The State Tax Equalization Board established under
section 88B03 (relating to creation of board).
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"Department." The Department of Revenue of the Commonwealth.
§ 88B03. Creation of board.
The State Tax Equalization Board is established within the
department.
§ 88B04. Membership.
The board shall consist of the following three ex officio
members who shall receive no compensation as a board member:
(1) The Secretary of Community and Economic Development
or a designee.
(2) The Secretary of Education or a designee.
(3) The Secretary of Revenue or a designee.
§ 88B05. Chairperson.
The Governor shall designate one of the members as
chairperson. The chairperson shall be in charge of the
administration of the board and the transaction of the board's
routine business and shall execute the orders and policies of
the board. The chairperson may delegate to a member the
authority to act for the chairperson.
§ 88B06. Quorum.
Two members of the board shall constitute a quorum, and any
action of the board shall require the approval of two members.
§ 88B07. Individual powers of members of the board.
(a) Authority.--Any investigation, inquiry or hearing, which
the board has power to undertake or hold, may be undertaken or
held by one or more individual members of the board.
(b) Effect.--
(1) Conduct under subsection (a) shall be deemed to be
conduct of the board.
(2) In order to be effective, any determination, ruling
or order based upon conduct under subsection (a) must be:
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(i) approved and confirmed by a quorum of the board;
and
(ii) filed in the office of the board.
(3) Upon compliance with paragraph (2), the
determination, ruling or order shall be the determination,
ruling or order of the board.
(c) Agents and examiners.--
(1) In any investigation, inquiry or hearing, which may
be instituted, the board is authorized to employ special
agents or examiners.
(2) Agents and examiners under this subsection are
authorized to administer oaths, examine witnesses and receive
evidence, in a locality designated by the board. Evidence
under this paragraph shall have the same force and effect as
if taken or received by the board or any one or more of its
members under subsections (a) and (b).
§ 88B08. Administrative assistance.
The department shall provide appropriate administrative,
legal and technical support as needed by the board in order to
accomplish the board's purpose.
§ 88B09. General powers and duties.
The board has the following powers and duties:
(1) To determine the market value of taxable real
property in each school district and conduct investigations,
require information and have access to public records
necessary to make the determination under this paragraph.
(2) To require the board of revision of taxes of a
county of the first class, or a successor agency, and the
county commissioners, or the body or individual exercising
equivalent authority, of each county other than a county of
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the first class, to furnish a monthly list of all conveyances
or other transfers of real estate, or any interest in real
estate, recorded within the county during the preceding
month, stating the value of the Federal tax stamps affixed to
the deed for each conveyance and the assessed valuations for
county tax purposes of the real estate.
(3) To certify to the Department of Education and to the
board of school directors of each school district:
(i) by July 1 of each odd-numbered year, a list of
all school districts showing a four-year average of the
market value of taxable real property and the assessed
valuation for county tax purposes; and
(ii) by July 1 of each even-numbered year, the
changes in market values which result from properties
going on or off the assessment rolls for taxation
purposes.
(3.1) By July 1 of each odd-numbered year, to furnish to
the board of school directors of each school district
information as pertains to taxable real property in that
school district.
(4) To hear and decide appeals of parties that are
aggrieved by a finding or conclusion of the board.
(5) To:
(i) investigate the finances and general
circumstances of a school district requesting special aid
from the Department of Education; and
(ii) advise the Department of Education in making
grants of special aid.
(6) To make surveys and investigations of the finances
of school districts in the interest of a more equitable
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distribution of school support.
(7) To subpoena State and local officials and to require
from them information as necessary for the proper discharge
of its duties.
(8) To discharge functions imposed upon departmental
administrative boards by the act of April 9, 1929 (P.L.177,
No.175), known as The Administrative Code of 1929.
(9) To establish, annually, by July 1, a common level
ratio of assessed value to market value in each county for
the prior calendar year. Ratio calculations must be conducted
following the current standards published by the
International Association of Assessing Officers.
(10) To meet as necessary and at least every other month
to approve or confirm any determination, ruling or order
pursuant to section 88B07 (relating to individual powers of
members of the board).
(11) To create in consultation with the County
Commissioners Association of Pennsylvania and the Assessors'
Association of Pennsylvania an operations manual to be
utilized by counties when completing a countywide
reassessment or when valuating property.
(12) To create and maintain a centralized and
standardized Statewide database for counties to utilize and
report to the board all property values and data as required
by the board.
(13) To develop and maintain Statewide training programs
for all persons involved in the valuation of property within
all of the counties of this Commonwealth. These programs
shall provide basic and detailed training that shall be
completed and passed by any person employed to collect,
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compile, compare or handle data associated with the valuation
of any property for purposes of reassessment valuation within
this Commonwealth.
(14) To develop standards on contracting for assessment
services in consultation with the County Commissioners
Association of Pennsylvania and the Assessors' Association of
Pennsylvania, taking into consideration the standards
published by the International Association of Assessing
Officers. The standards shall:
(i) Require that the methodology used by any person,
company or organization to value property in this
Commonwealth be made public.
(ii) State that all data and calculations are the
property of the county and this Commonwealth.
(15) To develop and maintain technical assistance,
Statewide standards and training programs to assist counties
in conducting countywide revisions of assessment in
compliance with Chapter 88A (relating to regular cyclical
revision of assessment).
(16) To request meetings of, and consult with, the
advisory committee as needed to fulfill the duties under this
section.
§ 88B10. Compilation of data.
(a) Requirement.--The board shall accumulate and compile
data:
(1) showing the prices at which real property in each
school district has been sold and all other available matter
relevant to the market value of real property in all school
districts; and
(2) concerning new sales and improvements and other data
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necessary to ensure that the records of the board show the
current present market value of real property in each school
district as nearly as the same can be determined.
(b) Authority.--In compiling data under subsection (a), the
board is authorized to examine the following:
(1) Local tax assessment records maintained by local
assessors or county and city assessors and boards,
commissions or departments charged with the duty of revising
assessments.
(2) Public records.
§ 88B11. Monthly reports by counties and Commonwealth payments.
(a) Duty.--
(1) It shall be the duty of the following entities to
prepare, certify and electronically deliver to the board, on
the 15th day of each month, a list as prescribed by the board
of all conveyances or other transfers of real estate or any
interest in real estate, conveyed consistent with any
procedures for excluding sales data established in accordance
with section 88B20(a)(2) (relating to publication of
information by board), recorded within the county during the
preceding month:
(i) In counties of the first class, the board of
revision of taxes or its successor agency.
(ii) In counties of the second class, the office of
property assessment or its successor agency.
(iii) In counties of the second class A through
eighth class, the board as defined in section 8802
(relating to definitions).
(2) The list under paragraph (1) shall include the value
of the Federal tax stamps affixed to the deed for each
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conveyance or transfer as set forth on the list and the
assessed valuation for county tax purposes of the real
estate.
(3) At the end of each month, a list of all the real
estate conveyed or transferred within the county during the
month, stating the value of Federal tax stamps affixed to the
instrument conveying or transferring the real estate or any
interest in the real estate, shall be prepared and delivered
as follows:
(i) In counties of the first class, the recorder of
deeds shall prepare and deliver the list to the board of
revision of taxes or its successor agency.
(ii) In all counties except for a county of the
first class, the recorder of deeds shall prepare and
deliver the list to the county commissioners or the body
or agency exercising equivalent authority.
(b) Payment.--The board shall pay to the board of revision
of taxes, or its successor agency, of counties of the first
class and to the county commissioners, or the body or individual
exercising equivalent authority of every county except a county
of the first class the sum of 20¢ for each conveyance or
transfer of real estate on each list prepared, certified and
delivered to the board for its use under this section.
§ 88B12. Annual reports of local assessing officials.
By June 1 of each year, the following entities shall file
with the board a certificate prescribed by the board, and on
blanks furnished by the board, showing the assessed valuation of
all real property in each school district in the county on which
the taxes for the then current year are levied:
(1) The board of revision of taxes, or its successor
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agency, of counties of the first class.
(2) The office of property assessment, or its successor
agency, of counties of the second class.
(3) The board as defined in section 8802 (relating to
definitions).
§ 88B13. Market value and percentage of value.
From the data compiled under section 88B12 (relating to
annual reports of local assessing officials), the board shall as
soon as possible after July 1 of each year determine the market
value of real property in each school district, the percentage
of the market value as determined by the assessed valuation for
county tax purposes, and the four-year moving average of market
values.
§ 88B14. Certification.
As soon as the market value of the real property in each
school district in this Commonwealth has been determined and the
percentage of the value of the assessed valuation for county tax
purposes has been established, the board shall certify the
amounts to the Department of Education and for each school
district to the board of school directors.
§ 88B15. Objections.
A school district aggrieved by a finding or conclusion of the
board affecting the amount of any Commonwealth subsidy payable
to the school district may file written objections with the
board, to which the following shall apply:
(1) The board shall conduct a hearing at which the board
and the school district may submit evidence to show that the
findings of the board are incorrect and present arguments to
substantiate its contentions.
(2) Following review of all the evidence submitted and
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the arguments of the school district, the board may make
modifications and adjustments of its findings and
computations as appropriate or dismiss the objections. The
board shall prepare written findings of fact based upon all
the evidence submitted.
(3) Any valuations adjusted under paragraph (2) shall
form the basis of valuations used to determine the amounts of
Commonwealth educational subsidies.
§ 88B16. Annual adjustments.
By July 1 of each odd-numbered year, the board shall adjust
the market value of real property in each school district to
conform with new data accumulated since the market values for
the last preceding two years were determined. The board shall
determine the percentage of the market value of the assessed
valuation of all real property in the school district on which
county taxes for the then current year are levied. The market
values, percentages and adjustments shall be certified to the
Department of Education and each school district with the same
right to hearings as provided under section 88B15 (relating to
objections).
§ 88B17. Determination and apportionment.
(a) Certification.--As soon as possible each odd-numbered
year and after the final adjustment of values by the board, the
board shall certify to the Department of Education the market
value of all real property in each school district.
(b) Standard reimbursement fraction.--Each school district's
assessed valuation to be used for purposes of computing its
standard reimbursement fraction shall be the market value under
subsection (a).
(c) Payments.--Every two years the market value under
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subsection (a) shall be used by the Department of Education to
determine the amount of funds needed to meet payments required
by law to school districts and career and technical schools
within the two fiscal years beginning every June 1 and ending
every May 31. The Department of Education shall allot the
payments to the respective school districts.
§ 88B18. Special aid to school districts.
Before granting any special aid to a school district, the
Department of Education shall submit the request for special aid
to the board. The board shall make its recommendations with
consideration given to the school district's ability to raise
funds by taxation. Before making any recommendation, the board
shall carefully investigate and study the financial
circumstances of the school district and whether or not it has
exhausted its available taxing power not only on real property,
but also on all other available property and subjects of
taxation, and that collection of taxes is being effectively
conducted and enforced. Recommendations shall be transmitted to
the Department of Education.
§ 88B19. Common level ratio.
(a) Establishment.--The board shall annually, prior to July
1, establish for each county a common level ratio for the prior
calendar year.
(b) Method.--In arriving at the ratio under subsection (a),
the board shall use statistically acceptable techniques,
including sales ratio studies. The board's method in arriving at
the ratio shall be public information. The ratio shall be
certified to the chief assessor of each county and shall be
admissible as evidence in any appeal involving real property tax
assessments.
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(c) Appeal.--A political subdivision or taxpayer aggrieved
by any finding, conclusion, method or technique of the board
made under this section may, in writing, file objections to and
appeal de novo the ratio determination to Commonwealth Court.
After receiving the objections, the board may grant a hearing
and may modify or adjust its findings and computations as
appropriate.
(d) Review.--If the common level ratio increases or
decreases by 10% or more, the board shall immediately review its
findings prior to certification of the ratio.
§ 88B20. Publication of information by board.
(a) Publication of information.--The board shall publish the
following information, which shall be updated annually:
(1) The statistical methods used to calculate the common
level ratio and the State Tax Equalization Board market
ratio.
(2) Procedures for excluding sales data and how the
procedures compare with practices of the International
Association of Assessing Officers.
(3) Procedures to ensure that dissimilar properties are
not treated as a single group.
(4) Standards to be used for sales sample size and
procedures to be used when sales samples are not adequate.
(b) Transmission of data from contractor.--If a municipality
contracts for services relating to an assessment, the data
collected by the contractor must be transmitted to the
municipality within 60 days of its collection or development.
§ 88B21. State Tax Equalization Advisory Committee.
(a) Establishment.--The State Tax Equalization Advisory
Committee is established within the department for purposes of
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providing the board with technical support, responding to issues
presented to it by the board and making recommendations in order
to assist the board with fulfilling its duties under this
chapter. The department shall provide administrative, legal and
technical support as needed by the advisory committee in order
to accomplish its purpose.
(b) Membership.--The advisory committee shall consist of 13
voting members, selected as follows:
(1) A designee of the Secretary of Revenue who shall be
an employee of the department.
(2) A designee of the Secretary of Community and
Economic Development who shall be an employee of the
Department of Community and Economic Development.
(3) A designee of the Secretary of Education who shall
be an employee of the Department of Education.
(4) One member of the Local Government Commission
appointed by the President pro tempore of the Senate.
(5) One member of the Local Government Commission
appointed by the Minority Leader of the Senate.
(6) One member of the Local Government Commission
appointed by the Speaker of the House of Representatives.
(7) One member of the Local Government Commission
appointed by the Minority Leader of the House of
Representatives.
(8) The following members appointed by the Governor as
follows:
(i) One representative of the Local Government
Commission who is not a commission member and is
appointed in consultation with the Executive Director of
the Local Government Commission.
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(ii) Three representatives of county government with
experience in property valuation assessment and taxation.
One representative shall be from a county of the first
class appointed from a list of three qualified
individuals recommended by the County Commissioners
Association of Pennsylvania. One representative shall be
from a county of the second class or second class A
appointed from a list of three qualified individuals
recommended by the County Commissioners Association of
Pennsylvania. One representative shall be from a county
of the third, fourth, fifth, sixth, seventh or eighth
class appointed from a list of three qualified
individuals recommended by the County Commissioners
Association of Pennsylvania.
(iii) Two representatives of the Assessors'
Association of Pennsylvania appointed in consultation
with the Executive Director of the Assessors' Association
of Pennsylvania.
(c) Terms of appointment.--
(1) The terms of the members appointed under subsection
(b)(1), (2) and (3) shall continue so long as the appointing
public official continues to serve in an official position.
(2) The terms of the members appointed under subsection
(b)(4), (5), (6) and (7) shall coincide with the terms of
their respective elective offices. The members may not
continue to serve on the advisory committee beyond the
expiration of their term.
(3) The members under subsection (b)(8) shall be
appointed by the Governor for staggered five-year terms.
(d) Initial appointment, expiration and vacancy.--An
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appointing authority shall appoint initial members to the
advisory committee within 30 days of the effective date of this
subsection. When a vacancy occurs on the advisory committee, the
appointing authority shall appoint a successor member within 90
days of the vacancy. Except for members appointed under
subsection (b)(4), (5), (6) and (7), a member whose term has
expired shall continue as a member of the advisory committee
until a replacement has been appointed. An expired member shall
have full voting rights and count towards a quorum. In no event
shall a member continue to serve on the advisory committee
beyond 180 days from the date of the term expiration.
(e) Organization.--The members of the advisory committee
shall elect from among themselves a member to serve as
chairperson and any other officers as they deem necessary.
(f) Compensation.--The members of the advisory committee
shall serve without compensation but shall be reimbursed by the
Commonwealth for all necessary expenses incurred while attending
meetings of the advisory committee.
(g) Meetings.--The advisory committee shall meet as often as
necessary at the call of the chairperson of the advisory
committee, who shall also call meetings at the request of the
board. There shall be at least two weeks' notice to each member
of the advisory committee of any meeting.
(h) Quorum.--Seven members of the advisory committee shall
constitute a quorum. A majority of the advisory committee shall
be necessary to take any action of the advisory committee.
§ 88B22. Construction.
Nothing in this chapter shall be construed to change or
affect the validity of the assessed valuation of any real
property for the purpose of levying taxes by any political
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subdivision.
§ 88B23. Funding contingency.
The board's authority to carry out the duties set forth in
section 88B09(11), (12), (13) and (14) (relating to general
powers and duties) is contingent upon receipt of an
appropriation in an amount sufficient to complete these duties.
Section 3. Repeals are as follows:
(1) The General Assembly declares that the repeal under
paragraph (2) is necessary to effectuate the addition of 53
Pa.C.S. Ch. 88B.
(2) Chapter 15 of the act of June 27, 1996 (P.L.403,
No.58), known as the Community and Economic Development
Enhancement Act, is repealed.
(3) All acts and parts of acts are repealed insofar as
they are inconsistent with this act.
Section 4. The addition of 53 Pa.C.S. Ch. 88B is a
continuation of Chapter 15 of the act of June 27, 1996 (P.L.403,
No.58), known as the Community and Economic Development
Enhancement Act. The following apply:
(1) Except as otherwise provided in 53 Pa.C.S. Ch. 88B,
all activities initiated under Chapter 15 of the Community
and Economic Development Enhancement Act shall continue and
remain in full force and effect and may be completed under 53
Pa.C.S. Ch. 88B. Resolutions, orders, regulations, rules,
decisions and sequence of methods used for arriving at market
value for odd-numbered and even-numbered years which were
made under Chapter 15 of the Community and Economic
Development Enhancement Act and which are in effect on the
effective date of this section shall remain in full force and
effect until revoked, vacated or modified under 53 Pa.C.S.
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Ch. 88B. Contracts, obligations and agreements entered into
under Chapter 15 of the Community and Economic Development
Enhancement Act are not affected nor impaired by the repeal
of Chapter 15 of the Community and Economic Development
Enhancement Act.
(2) The Legislative Reference Bureau has the power and
duty to recodify regulations of the State Tax Equalization
Board to effectuate the addition of 53 Pa.C.S. Ch. 88B.
(3) Except as set forth in paragraph (4), any difference
in language between 53 Pa.C.S. Ch. 88B and Chapter 15 of the
Community and Economic Development Enhancement Act is
intended only to conform to the style of the Pennsylvania
Consolidated Statutes and is not intended to change or affect
the legislative intent, judicial construction or
administrative interpretation and implementation of the State
Tax Equalization Board Law.
(4) Paragraph (3) does not apply to the following
provisions:
(i) Replacing the Department of Community and
Economic Development with the Department of Revenue.
(ii) The addition of 53 Pa.C.S. § 88B04.
(iii) The addition of 53 Pa.C.S. § 88B09(15).
Section 5. This act shall take effect in 60 days.
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