[HISTORY: Adopted by the Board of Commissioners
of York County at time of adoption of Code; see Ch. 1, General Provisions,
Art. II. Amendments noted where applicable.]
The makeup of Assessment shall be as follows:
A.
Assessment shall assess all parcels of real property
for the purpose of ad valorem (value added) taxation.
B.
Current assessments are based on 100% of the market
value of real property as of July 1, 1987. This is called the "predetermined
ratio." (This date of market value will change upon completion of
the current equalization program in early 1996 and be effective for
1997 taxes.) For purposes of equalization, when the predetermined
ratio falls below 85% (which it did in our county to 84.8% in 1990),
the STEB ratio, which is determined by the state each year, shall
be applied to current market value to reach a fair and equal assessment.
"STEB" stands for State Tax Equalization Board, which determines a
ratio for each county by reviewing sales against assessed value to
determine the ratio for each tax year.
A.
The Appeals Board will meet several times a year but
must hear all appeals on or before October 31 of that year for changes
to the assessment rolls for the next year.
B.
Any change of an assessment on a tax parcel must be
mailed to the current owner of record. The property owner has a right
to appeal this change by appealing it within 40 days after the date
of notice. Any decision made by the Board of Assessment Appeals will
take effect as of the date of change on notice that was appealed.
If not appealed within 40 days after notice, see yearly appeals.
C.
Appeals for yearly changes in assessment must be filed
by the close of business, August 1, to be effective for the following
tax year. (NOTE: A person can appeal any time, but if it is after
August 1, the change will not take place for two years.) Example:
If filed before or on August 1, 1994, the appeal decision by the Board
will take effect on January 1, 1995. If filed after August 1, 1994,
the decision will not take effect until January 1, 1996.
[Amended 2-26-1997 by Ord. No. 1997-05]
D.
All taxpayers have the right to appeal any decision
made by the Board of Assessment Appeals to the Common Pleas Court;
this appeal must be done within 30 days of the notice of decision
date.
E.
Exemption requests must be filed on or before December
31 to be effective for the next taxing year.
F.
Other important dates:
(1)
Closing of the tax books for billing for county and
municipal taxes takes place on or about December 21 of each year.
(2)
Closing of the tax books for billing for school taxes
takes place on or about June 20 of each year.
(3)
Clean and green applications must be filed by June
1 of each year to be effective for the next taxing year.
A.
On or about March 1, preceding the year that new values
are to be used, a mailing of new, proposed assessments should be mailed
to all taxpayers. This notice shall include the old assessment as
well as the new, proposed assessment.
B.
An informal period begins where taxpayers can discuss
their new values at an informal hearing. The time frame is usually
from early March to early June.
C.
On or before July 1, a mailing must be made to inform
taxpayers of their new assessments. This must contain their old assessments
so that they have a unit of comparison to the new value.
D.
Formal appeal must be filed within 30 days after the
mailing date.
E.
The Board will sit and hear all appeals that are filed
from the above mailing. All hearings must be heard on or before October
31 of that year.
F.
On or before November 15 of that year, all taxing
authorities must be notified of the total value within that political
subdivision.
A.
The Director of Assessment Data is appointed by the
Board of Assessment Appeals with the approval of the County Commissioners.
B.
The tasks of Assessment Data are as follows:
(1)
To coordinate with the Board of Assessment Appeals,
Solicitor and the various taxing municipalities.
(2)
To act on the county's behalf at all assessment hearings.
(3)
To prepare and present all evidence, on behalf of
the county, in commercial and industrial appeals to the Board of Assessment
Appeals.
(4)
To advise solicitors for all taxing authorities as
to possible steps to settle cases filed in the Common Pleas Court.
(5)
To order work prepared by professionals in real estate
in preparing a defense of Common Pleas assessment cases.
(6)
To work with the local Multi-List organization to
compare data between assessment records and Multi-List sales to prepare
a more accurate assessment record.
(7)
To prepare the STEB report submitted to the state
on a monthly basis of all arms-length transactions which take place
in the real estate market within the county.
(8)
To assist the Assessment Office in valuing complex
properties.
(9)
To collect rental and sales data for the purpose of
establishing new pricing tables for revaluation.
(10)
To prepare numerous reports for the purpose
of establishing new data, which aids finding errors in the assessment
computer system, for areas in the county which are assessed too high
or too low.
(11)
To testify on the county's behalf as an expert
witness.
(12)
To aid in preparing final stipulations and implement
settlements into the assessment records.
[1]
Editor's Note: Former § 145-6, Personal property tax,
was repealed 5-30-2018 by Ord. No. 2018-04, effective 6-1-2018.
Summary of procedures from Year I through Year
IV:
C.
Year III.
(1)
January 1: claim becomes absolute.
(2)
August 30: taxing district claims must be determined
and be included in upset price.
(3)
August 31: advertise for upset sale.
(4)
August 31: notify Pennsylvania Department of Revenue
of corporate, limited partnership or joint-stock association properties
for upset sale.
(5)
August 31: post properties.
(6)
August 31: personal service on owner-occupied properties.
(7)
September to December 31: upset sale must be held.
(8)
Within 90 days after sale, petition for distribution
of proceeds.
(9)
Get bids for title searches for judicial sale.
D.
Year III/IV.
(1)
September to January: notify owner that property was
sold.
(2)
September to February: make consolidated return to
court regarding upset sale.
(3)
September to March: publish notice of date of confirmation
order; objections to be filed within 30 days.
(4)
March to April: enter absolute confirmation of sale
and record deeds.
(5)
Within 90 days after sale, petition for distribution
of proceeds.
B.
Year II.
(1)
Between January 1 and April 30:
(a)
Tax Collector makes return to Tax Claim Bureau
listing all delinquent accounts, showing amount, penalties and interest
at 9%, beginning with first day of the month following return. [See
72 P.S. § 5860.306(a).]
(b)
No return made if the owner is paying delinquent
taxes on agreed schedule, unless defaulted. [See 72 P.S. § 5860.306(b).]
(c)
Commissioners may establish date certain (between
January 1 and April 30) for return. Interest then starts the first
day of the month following return. [See 72 P.S. § 5860.306(c).]
(2)
June 30: claim showing every taxing district's claims
entered on claim docket. Detailed information regarding amount due
required. (See 72 P.S. §§ 5860.307 and 5860.309.)
(3)
July 31: Tax Claim Bureau gives notice for each delinquent
taxable property by registered or certified mail, return receipt,
postage prepaid, addressed to owners at the address listed on tax
duplicates. One notice may be sent to joint owners, whether they are
joint tenants with the right of survivorship, tenants in common or
husband and wife. This one-notice provision shall apply only to this
subsection. Notice not delivered by post office must be posted on
property unless an agreement is entered into with the Bureau. Notice
shall include:
(a)
All information on claim.
(b)
A statement that if payment is not made by December
31, the claim will become absolute.
(c)
A one-year discharge of the tax claim period
began on July 1.
(d)
If the property is not discharged from the claim
within one year, it will be advertised for sale.
(e)
Owner-occupant can apply for twelve-month extension
under the provisions of 72 P.S. §§ 5860.502 and 5860.503
(see now 72 P.S. § 5860.308).
C.
Year III.
(1)
January 1: claim becomes absolute.
(2)
August 30: by August 30, taxing district claims must
be in Bureau to be included in upset price. Upset price must be determined
and be included in sale advertisement. (See 72 P.S. § 5860.605.)
(3)
August. (See 72 P.S. § 5860.602.)
(a)
At least 30 days prior to upset sale, sale must
be advertised at least once in two newspapers and in legal journal.
[See 72 P.S. § 5860.602(a) and (e)(1).]
(b)
At least 30 days before sale, advertise sale.
(d)
One legal newspaper: York Legal Record.
(e)
Purpose of the sale, time and place of the sale,
description of property, terms and approximate upset price shall be
included.
(f)
At least 30 days before the sale, notice must
be given by certified mail, return receipt requested, to all owners.
[See 72 P.S. § 5860.602(e)(1).]
(g)
If return receipt is not returned, try again
at least 10 days before sale, first class mail with proof of mailing
to last known address. [See 72 P.S. § 5860.602(e)(1).]
(h)
At least 30 days before the sale, the Bureau
must advise the Department of Revenue of any corporation, limited
partnership or joint-stock association on sale list. Before sale,
the Bureau must again contact the Department of Revenue if reply is
not received from the Department of Revenue. Sale may be rescheduled
if circumstances warrant. [See 72 P.S. § 5860.602(h).]
(i)
At least 10 days before sale, the property must
be posted and owner again notified if return receipt to owner is not
returned. [See 72 P.S. § 5860.602(e)(2) and (e)(3).]
D.
Owner-occupied properties only. Upset sale of owner-occupied
properties may be postponed or continued from original sale date to
accommodate the following requirements. If not postponed or continued,
these provisions must be satisfied before actual sale occurs.
(1)
August: at least 10 days before upset sale, owner-occupant
must be given personal notice by the Sheriff or designee; County Commissioners
may designate alternate server. If service is not given within 25
days of first request, the Bureau may petition the court to waive
requirement and conduct sale. [See 72 P.S. § 5860.601(a)(3).]
(2)
September: upset sale scheduled no earlier than second
Monday or later than September 30. Bureau may adjourn or continue
sale to no later than December 31. All sales must be held by December
31. [See 72 P.S. § 5860.601(a).]
(3)
September: Bureau may discharge from claim, remove
from sale or stay sale on proper action by owner, prior to actual
sale (i.e., actually receiving sale money). If installment agreement
is broken, the Bureau proceeds with sale. (See 72 P.S. §§ 5860.501
and 5860.603.)
(4)
September to December: sale may be continued for up
to three months. Bureau may begin petitioning court to order judicial
sale or try to sell at private sale. (See 72 P.S. § 5860.605.)
(5)
December 31: all sales must be held by this date if
not otherwise provided for. [See 72 P.S. § 5860.602(a).]
(6)
Judicial sale: immediately after upset sale, advertise
for bids and order $ ________ title searches for all properties not
sold at upset sale. Could be done before upset, except amount will
be unknown.
E.
Year III or IV.
(1)
Actual upset sale date plus 30 days, September to
January. Within 30 days of actual sale, the Bureau must notify owner
that the property was sold, and the owner may file objections no later
than 30 days after confirmation nisi by court. [See 72 P.S. § 5860.607(a.1)(1).]
(2)
Actual upset sale date, plus 60 days, plus 30 days,
September to February. Within 60 days of sale, but not before notification
to owner of sale, Bureau must take consolidated return to court. Court
has up to 30 days to confirm nisi. [See 72 P.S. § 5860.607(a).]
(3)
Within 90 days of upset sale, prepare and file distribution
petition. Petition shall include a rule to show cause and a copy of
petition for each distributee. These must be mailed, first class mail,
with proof of mailing. Then obtain order confirming distribution absolutely
from court.
(4)
Actual upset sale date plus 100 days, September to
February. Within 10 days of confirmation nisi by court, Bureau must
publish notice of the date of confirmation nisi and advise that objections
may be filed within 30 days of confirmation nisi date.
(5)
Actual upset sale date plus 120 days. Thirty days
after court confirms nisi, and no objections are filed, Prothonotary
enters absolute confirmation and Bureau supplies and records deed.
[See 72 P.S. § 5860.607(c) and (g).]
F.
If upset sale not realized; year III or IV.
(1)
Upset sale date plus, up to December 31, plus 30 days.
(a)
Anytime after scheduled sale, but by December
31, Bureau petitions court to sell property at judicial sale, free
and clear of all claims. (See 72 P.S. § 5860.610.)
(b)
Court grants rule on all parties to show cause
why decree should not be granted. Within 30 days, court must return
rule. Provide, on the rule to show cause, a docket number for each
rule. Service must be made by the Sheriff on all owners and lienholders.
(See 72 P.S. § 5860.611.)
(c)
Thirty days before sale, notify the Internal
Revenue Service in accordance with format provided in the Internal
Revenue Code, together with the rule to show cause.
(d)
Court orders sale on court-set date and may
require bid to exceed all costs on property sold to county or may
permit property to be sold for as little as $1. [See 72 P.S. § 5860.612(a).]
(e)
If petition after 90 days, Bureau must readvertise
(modified) at least 30 days prior to sale. [See 72 P.S. § 5860.612(b).]
(f)
County Commissioners may buy property for $1
over costs and may subsequently sell after proper notice and advertising.
(See 72 P.S. § 5860.612-1.)
(2)
Within 90 days of upset sale, prepare and file distribution
petition. Petition shall include a rule to show cause and a copy of
petition for each distributee. These must be mailed first class mail
with proof of mailing; then obtain order confirming distribution absolutely
from court. [See 72 P.S. § 5860.205(e).]
G.
Private sale.
(1)
Upset sale date plus one day. If property is not sold
because of an insufficient bid, the Bureau may (shall, if requested
by taxing district) agree to sell property at any price approved by
the Bureau. [See 72 P.S. § 5860.613(a).]
(2)
At least 10 days prior to sale, the Bureau must advertise
information (notice) regarding sale. Within 45 days of notice of sale,
anyone may petition the court to disapprove the sale. The court hears
the petition after notifying all interested parties and approves or
disapproves the sale. If disapproved, sets minimum price and orders
judicial sale. Bureau conducts auction-style sale if several petitioners
agree to pay court-set minimum price. Bureau may sell only to petitioner
willing to pay minimum court-set price. If no sufficient bid is received
at judicial sale, Bureau may then sell property, for any price, without
approval.
(3)
Thirty days before sale, notify the Internal Revenue
Service in accordance with format provided in the Internal Revenue
Code.
H.
Year IV.
(1)
Scheduled sale date plus 10 months. The Bureau must
file petitions with the court for judicial sale within two months
after the end of the 10th month following the scheduled sale. (See
72 P.S. § 5860.616.)
(2)
Following mandatory judicial sale.
(a)
Property remaining unsold is put into repository
for unsold property. List must be available to all. Bureau may publish
list. (See 72 P.S. § 5860.626.)
(b)
Bureau may accept any price for property conveyed
free and clear of all claims. (See 72 P.S. § 5860.627.)
(c)
Assessment provisions. After sale, the Bureau
must notify the Assessment Office and taxing districts of special
assessment requirements. (See 72 P.S. §§ 628 and 629.)
[1]
Editor's Note: See 72 P.S. §§ 5860.101
to 5860.803.
[Added 1-9-2002 by Ord. No. 2002-01]
A.
The York County Board of Assessment Appeals (the Board)
is raising the fee for the Clean and Green application due to the
increase in time and materials of processing the application.
B.
The Board of Assessment Appeals may impose a fee of
no more that $50 for the application, under the Clean and Green Act,
Section 137b.46.
C.
The Assessment Office of York County has the authority
to raise the application fee from $40 to $50 beginning August 1, 2001.
