Pennsylvania § 12522 - Assessment powers.

§ 12522. Assessment powers.

(a) Power to appoint assessors.--With regard to the valuing and assessing of property for taxation within a city, the following shall apply:

(1) If, on May 19, 2014, a city is utilizing the county assessment office for the valuation and assessment of property, the city shall continue to utilize the county assessment office for this purpose.

(2) If paragraph (1) does not apply, council may appoint and employ persons to value and assess property for taxation within a city, following the procedures and methodologies set forth in the assessment law applicable in the county in which the city is located, provided that the act of April 16, 1992 (P.L.155, No.28), known as the Assessors Certification Act, shall apply to persons hired pursuant to this paragraph.

(3) If paragraph (2) applies, a city may subsequently elect to utilize the county assessment office to value and assess property.

(4) The following shall apply with respect to the established predetermined ratio:

(i) A city, conducting its own assessments as authorized by paragraph (2) or utilizing the county assessment office pursuant to paragraph (1) or (3), may, by ordinance, adopt an established predetermined ratio different from that used by the county. The city shall apply the ratio selected to the actual valuation supplied by the county to determine assessed value for tax purposes. The established predetermined ratio selected by the city may not exceed 100% of actual value.

(ii) As used in this paragraph, the term "established predetermined ratio" shall mean the ratio of assessed value to market value established by council and uniformly applied in determining assessed value in any year.

(5) A city that is utilizing the county assessment office in accordance with paragraph (1) or that elects to utilize the county assessment office in accordance with paragraph (3) may not appoint and employ persons to value and assess property in accordance with paragraph (2).

(b) City-appointed assessors.--In any case in which a city appoints persons to value and assess property, the following shall apply:

(1) If the property being assessed is not wholly within the city limits, it shall be assessed in the same manner and within the same jurisdiction as if the property were being assessed for county purposes.

(2) If a city has established a registry of real estate for purposes of assessment, a city may obtain, from the official in charge of the registry, available information as to the registered owners of real estate, under rules and regulations as may be established by ordinance. It shall be a sufficient description of any real estate in any assessment books or duplicates to designate the real estate by the city lot number, other number or designation, as is used on the registry.

(3) For purposes of assessment appeals, council shall constitute the board of revision of taxes and appeals, and the city clerk shall serve as clerk of the board.

(4) Except as authorized in this section, the city shall not exercise powers contrary to or in limitation or expansion of powers granted by statutes that provide the substantive rules governing the making of assessments and valuations of property that are applicable to the assessment of property for taxation purposes under the county assessment law applicable in the county in which the city is located.

(5) A city conducting its own assessments pursuant to subsection (a)(2) shall establish and follow procedures that are consistent with similar procedures provided in the assessment law or laws applicable in the county in which the city is located, including providing notice of an opportunity to appeal assessments, for taking appeals to and from the board of revision of taxes and appeals and for the conduct of proceedings before the board.

(c) Temporary tax exemption for residential construction.--A temporary tax exemption for residential construction shall be subject to the following:

(1) New single and multiple dwellings constructed for residential purposes and improvements to existing unoccupied dwellings or improvements to existing structures for purposes of conversion to dwellings shall not be valued or assessed for purposes of real property taxes until:

(i) occupied;

(ii) conveyed to a bona fide purchaser; or

(iii) one year from the first day of the month in which falls the 60th day after the building permit was issued or, if no building permit or other notification of improvement was required, then from the date construction commenced.

(2) The assessment of any multiple dwelling because of occupancy shall be upon the proportion which the value of the occupied portion bears to the value of the entire multiple dwelling.

(3) As used in this subsection, the term "dwelling" means a building or portion of a building intended for permanent use as a home or residence.