Pennsylvania § 8847 - Application of assessment changed as result of appeal.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 8847 — Application of assessment changed as result of appeal., with citation guidance and answers to common questions.
§ 8847. Application of assessment changed as result of appeal.
(a) General rule.--Except as provided in subsection (b), for purposes of taxation, if there is a change in assessment made by the board as a result of an assessment appeal, a taxing district shall apply the changed assessment in computing taxes imposed in the next fiscal year of the taxing district following the fiscal year in which the board heard the appeal and rendered its decision.
(b) Exceptions.--Subsection (a) shall not apply to:
(1) Interim assessments made pursuant to section 8841(c) (relating to assessment roll and interim revisions).
(2) Reductions in assessments due to a catastrophic loss pursuant to section 8815 (relating to catastrophic loss).
(3) Correction to assessments made due to clerical or mathematical errors pursuant to section 8816 (relating to clerical and mathematical errors).
Source: official Pennsylvania text · Last verified 2026-08-27
Frequently Asked Questions About Pennsylvania § 8847
What does Pennsylvania Consolidated Statutes § 8847 cover?
Section 8847 ("Application of assessment changed as result of appeal.") is part of the Pennsylvania Consolidated Statutes, the codified statutory law of Pennsylvania. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Pennsylvania § 8847?
A common citation format is "Pennsylvania Consolidated Statutes § 8847" (Pennsylvania). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Pennsylvania law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Pennsylvania official source linked on this page or consult a licensed Pennsylvania attorney.
How does Pennsylvania § 8847 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Pennsylvania can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Pennsylvania.