A.
ACTUAL VALUE
ADMINISTRATIVE CODE
APPEALS BOARD
APPLICABLE LAWS
ARITHMETIC MEAN
ASSESSED VALUE
ASSESSMENT
ASSESSMENT PROGRESSIVITY (REGRESSIVITY)
ASSESSMENT ROLL
BASE YEAR
BUSINESS DAY
CAMA
CATASTROPHIC LOSS
CENTRAL TENDENCY
CERTIFICATION
CHIEF ASSESSMENT OFFICER
COD
COEFFICIENT OF DISPERSION
COMMON LEVEL RATIO
COST APPROACH
COUNTYWIDE REVALUATION OR REASSESSMENT
ESTABLISHED PREDETERMINED RATIO
FAIR MARKET VALUE
IAAO
INCOME APPROACH
MARKET VALUE
MEAN
MEDIAN
METHOD OF VALUATION
OBJECTS OF TAXATION
OFFICE OF PROPERTY ASSESSMENTS
PRD
PRICE-RELATED DIFFERENTIAL
PROGRESSIVITY
PROPERTY
REGRESSIVITY
SALES APPROACH
SPOT REASSESSMENT
TAXING BODY
VALUATION
VARIABLE
The following terms, when used in this article or
in Articles 205, 207 or 209 of this Administrative Code shall, unless
the context clearly indicates otherwise, or unless specifically redefined
for purposes of a specific chapter, article or section, have the following
meanings:
The same as "market value" or "fair market value."
The administrative code mandated under the Allegheny County
Home Rule Charter, Article IV, § 1.4-406, adopted by County
Council as Ordinance No. 8, effective June 20, 2000, and all subsequent
amendments thereof, which provides a plan of organization, departmental
structure and operation of County Government.
The Allegheny County Board of Property Assessment Appeals
and Review created pursuant to § 5-207.01 of the Administrative
Code.
The same as the definition of "laws" set forth in § 5-101.03
of the Administrative Code.
A measure of central tendency; the result of adding all the
values of a variable and dividing by the number of values.
The value of an object of taxation arrived at by applying
the established predetermined ratio to the valuation.
The same as "assessed value."
An appraisal bias that high-value properties are appraised
higher (or lower) than low-value properties in relation to market
value.
A list compiled by the Office of Property Assessments in
paper or electronic form setting forth all taxable and exempt properties
in the County for a tax year.
The year upon which real property market values are based
for the most recent Countywide revision of assessment of real property,
or other prior year upon which the market value of all real property
of the County is based. Real property market values shall be equalized
within the County, and any changes by the Appeals Board shall be expressed
in terms of such base year values.
The same as the definition set forth in § 5-101.03
of the Administrative Code.
Computer assisted mass appraisal.
The same as the definition set forth in § 5-207.09
of the Administrative Code.
The tendency of most kinds of data to cluster around some
typical or central value such as the mean or median.
The official declaration of the Chief Assessment Officer
of the valuation of all parcels of real property on the assessment
rolls of Allegheny County for the use of all taxing bodies within
the County for the purpose of levying property taxes.
The individual within the Office of Property Assessments
who is vested with the responsibilities set forth in § 5-209.05
of the Administrative Code. In the event that the position of Chief
Assessment Officer is vacant, the Manager of the Office of Property
Assessments shall fulfill the responsibilities until a replacement
is confirmed.
Coefficient of dispersion.
The average deviation of a group of numbers from the median
expressed as a percentage of the median. In ratio studies, the term
"coefficient of dispersion" shall mean the average percentage deviation
from the median ratio.
The ratio of assessed value to current market value used
generally in the County as last determined by the State Tax Equalization
Board pursuant to the act of June 27, 1947 (P.L. 1046, No. 447), referred
to as the State Tax Equalization Board Law, 72 P.S. § 4656.1
et seq.
One of the three recognized methods of valuation under the
laws of the Commonwealth of Pennsylvania for determining the actual
value of property by calculating the cost to reproduce or replace
the improvements made to land less depreciation and all forms of obsolescence.
The setting of the actual value of every object of taxation
within the County by the Office of Property Assessments by using the
cost approach, the income approach or the sales approach, using a
computer-assisted mass appraisal system (CAMA), and implemented in
accordance with the standards set forth in the Article 210 of the
Administrative Code.
[Amended 1-17-2006 by Ord. No. 02-06[1]]
The ratio of assessed value to market value established in
§ 5-210.03 of this Administrative Code and uniformly applied
in determining the assessed value in any year.
The same as "market value."
The International Association of Assessing Officers.
One of the three recognized methods of valuation provided
under the laws of the Commonwealth of Pennsylvania for determining
the actual value of property based upon the present value of the projected
income produced by the property.
The price which a purchaser, willing but not obligated to
pay, would pay an owner, willing but not obligated to sell, taking
into consideration all uses to which the property is adapted and might
in reason be applied.
The same as "authentic mean."
A measure of central tendency. The value of the middle item
in an uneven number of items arranged or arrayed according to size;
the authentic average of the central items in an even number of items
similarly arranged.
A manner for arriving at the actual value of property required
by the laws of the Commonwealth of Pennsylvania.
All subjects to be valued and assessed and subject to taxation
for all county, city, borough, town, township, home rule municipality
or school district purposes included within the definition of "real
estate" set forth in Section 5020-201(a) of the General County Assessment
Law, 72 P.S. § 5020-201(a) (2000) or any successor legislation.
"Object of taxation" shall also mean the same as "property."
The County office created and vested with the functions set
forth in § 5-209.01 of the Administrative Code.
Price-related differential.
The mean divided by the weighted mean. In ratio studies,
price-related differentials above 1.03 tend to indicate assessment
regressivity and price-related differentials below 0.98 tend to indicate
assessment progressivity.
The same as "assessment progressivity."
Real estate or real property. "Property" shall also mean
the same as the "objects of taxation."
The same as "assessment regressivity."
One of the three recognized methods of valuation provided
under the laws of the Commonwealth of Pennsylvania for determining
the actual value of property through comparisons with comparable,
recently sold properties.
The reassessment of a property or properties that is not
conducted as part of a Countywide revaluation or reassessment and
which creates, sustains or increases disproportionality among properties'
assessed values.
Any unit of local government or any school district within
Allegheny County possessing the legal power to levy taxes on property.
The determination of the fair market value of property for
the purpose of levying property taxes by all taxing bodies in Allegheny
County.
An item of observation that can assume various values, such
as square feet, sales price or sales ratios.
[1]
Editor's Note: This ordinance also provided
that it shall be retroactive to 1-1-2005.
A.
It shall be the duty of the Chief Assessment Officer,
through the Office of Property Assessments and its staff of assessors,
to rate and value all objects of taxation, whether for County, city,
borough, town, township, home rule municipality or school district
purposes, according to a base year market value as set forth in § 5-210.04.
B.
In arriving at such value for an object of taxation
for the base year, the Chief Assessment Officer, through the Office
of Property Assessments and its staff of assessors, shall consider
all appropriate relevant factors, including, without limitation, the
price at which any property may have sold, but such selling price
shall not be controlling. Instead, such selling price, estimated or
actual, shall be subject to revision by increase or decrease to accomplish
equalization with similar properties within the County.
C.
In arriving at the actual value of an object of taxation,
the Chief Assessment Officer, through the Office of Property Assessments
and its staff of assessors, shall consider the cost approach, the
sales approach and the income approach, in conjunction with one another.
Value shall be based upon the fee simple value, which shall include
the value of the fee simple estate, including the lease fee estate
and the leasehold estate as may be applicable.
[Amended 1-17-2006 by Ord. No. 02-06[1]]
[1]
Editor's Note: This ordinance provided that
it shall be retroactive to 1-1-2005.
D.
In the event that a single company, group of companies, or other entity or entities construct a housing development within Allegheny County, each home constructed within the development shall be added to the County's tax rolls no later than the date upon which the occupancy permit is issued for the home, and the Chief Assessment Officer shall apply the cost approach, the sales approach, and the income approach in conjunction with one another and in the same fashion for each comparable home constructed within the housing development. Under no circumstances shall the sale of a home to an individual purchaser constitute grounds for assessing such home differently than any comparable home for which the constructor or developer of the housing development retains ownership. For the purposes of Subsections D and E, a "housing development" shall mean any area in which single-family dwellings are constructed on five (5) or more contiguous or adjoining parcels of property.
[Added 9-20-2011 by Ord. No. 19-11[2]]
[2]
Editor's Note: This ordinance provided that it shall take
effect 1-1-2012.
E.
Any company, group of companies, or other entity or entities constructing a housing development to which the provisions of Subsection D apply shall, within 14 days of the issuance of an occupancy permit for any structure within such housing development, file a copy of such occupancy permit with the Allegheny County Chief Assessment Officer. Failure to comply with the provisions of this subsection shall be punishable by an administrative penalty of $500. For the purposes of this subsection, each structure for which the required filing is not made shall constitute a separate violation, and each week or portion thereof for which the required filing is not made shall constitute a separate violation.
[Added 9-20-2011 by Ord. No. 19-11[3]]
[3]
Editor's Note: This ordinance provided that it shall take
effect 1-1-2012.
The Office of Property Assessments, at the direction
of the Chief Assessment Officer, shall assess all objects of taxation
within the County at a value based upon 100% of the actual value,
subject to base year equalization in years between County-wide reassessments,
beginning with the Certification for the 2001 tax year and all succeeding
tax years; provided however, that the Chief Assessment Officer through
the Office of Property Assessments shall assess all objects of taxation
within the County based upon a common level ratio whenever the use
of a common level ratio in the County is required in order to conform
with the requirements of the State Tax Equalization Law or other successor
state laws.
[Amended 1-17-2006 by Ord. No. 02-06[1]]
The Office of Property Assessments, under the
general supervision of the Chief Assessment Officer, shall revise
and equalize the valuations of all objects of taxation in the County
by increasing or decreasing the same as in its judgment may seem reasonable
and appropriate. The valuation shall be performed in accordance with
the three methods of valuation (cost approach, income approach, or
sales approach) through a computer-assisted mass appraisal system
(CAMA) operated in accordance with standards prescribed in § 5-210.05.
[1]
Editor's Note: This ordinance provided that
it shall be retroactive to 1-1-2005.
A.
The County's CAMA system shall be operated in accordance
with reasonable and appropriate standards and practices.
B.
The Chief Assessment Officer, as soon as reasonably
possible, shall:
(1)
Prescribe and modify, as he or she sees fit,
the guidelines for use by County assessors in applying the cost approach,
sales approach and income approach, as part of the County's CAMA system
in performing the valuations;
[Amended 1-17-2006 by Ord. No. 02-06[1]]
[1]
Editor's Note: This ordinance provided that
it shall be retroactive to 1-1-2005.
(2)
Prepare, modify and maintain the manuals and
other necessary guidelines consistent with reasonable and appropriate
standards, reflecting the standard methods and techniques to perpetrate
a current inventory of the objects of taxation; and
(3)
Establish and modify all other internal policies,
practices and procedures to implement any and all aspects of the CAMA
system for performing a valuation.
A.
The Office of Property Assessments, under the supervision
of the Chief Assessment Officer, shall, in the tax years for which
there is no Countywide revaluation or reassessment, revise the assessment
rolls of the appropriate taxing bodies according to right and equity
by correcting errors and by adding thereto any property, improvements
or objects of taxation that may have been omitted or any new property,
improvements or objects of taxation that may have come into being
since the last Countywide revaluation or reassessment. Any property,
improvements or object of taxation which may have been omitted shall
be made subject to taxation for the period during which said property,
improvements or objects of taxation shall have been omitted but in
no event to exceed the period of five calendar years preceding the
year in which the property, improvements or objects of taxation omitted
is first added to the assessment roll. Any such valuations as are
made pursuant to the provisions of this section shall be subject to
appeal in the same manner as other assessments made pursuant to this
act. Taxes levied on any such valuation shall not be made subject
to the payment of any interest and penalties otherwise provided by
law, except as the same are computed from the date of such correction
or additions made pursuant to this section. No bona fide purchaser
of any property or subject of taxation without knowledge that the
property or object of taxation was omitted from the assessment rolls
for purposes of taxation shall be subject to any taxation based upon
the additional valuation made pursuant to this section.
B.
The Office of Property Assessments, under the supervision
of the Chief Assessment Officer, shall also revise assessments and
valuations in the tax years for which there is no Countywide revaluation
or reassessment by increasing or decreasing the same where the value
of the property or objects of taxation assessed or valued has changed
by reason of any change of conditions thereon or adjacent thereto
or in the vicinity thereof, or for the reason that the property assessed
or valued has been subdivided or laid out into a plan of lots of other
subdivisions, or for the reason that improvements have been placed
thereon or added thereto, or for the reason that any public or other
improvement has been made adjacent thereto or in the vicinity thereof,
or where, for any other reason whatsoever, the value of the property
has changed and it seems to the Chief Assessment Officer necessary
and equitable to make a change in the valuation thereof. The Office
of Property Assessments, under the supervision of the Chief Assessment
Officer, shall also in the tax years between Countywide reassessments
or revaluations in all cases where it is apparent that any assessment
is not in accord with the generality or uniform standard of assessments,
revise and correct the same by increasing or decreasing the same where
the value of the property or objects of taxation assessed do not conform
to the generality or uniform standard of assessments.
Neither the Chief Assessment Officer nor the
Office of Property Assessments shall engage in the practice of spot
reassessment.
For all Countywide revaluations or reassessments
performed after 2006, the following procedure for certification of
the same is hereby established:
A.
Certification. On or before the 15th day of January
of the preceding year, the Chief Assessment Officer shall certify
the assessment rolls after first verifying that the Countywide revaluation
or reassessment has been performed in accordance with applicable law,
unless such day falls on a weekend or holiday day, in which case the
certification shall occur on the next business day thereafter.
B.
Notice of certification.
(1)
Upon completion of the certification, three
copies of the certification will be provided to the Chief Executive
and County Council. The certification shall include a list of the
total value of all property broken down by municipality (and in the
case of the City of Pittsburgh by ward) and a list of the total value
of all non-tax-exempt property broken down by municipality (and in
the case of the City of Pittsburgh by ward).
(2)
Upon completion of the certification, the Office
of Property Assessments, under the supervision of the Chief Assessment
Officer, shall provide copies of the certificate assessment roll for
the upcoming Countywide reassessment to each taxing body within the
County for their review and use in the preparation of a budget and
in the levying of property taxes for the upcoming tax year.
(3)
On or before the 15th day of February in the
year preceding the implementation of a Countywide revaluation or reassessment,
the Office of Property Assessments, under the supervision of the Chief
Assessment Officer, shall mail to all owners of objects of taxation
within the County, at the change notice address on record with the
Office of Property Assessments, a notice of the certified assessed
value of the property, unless such day falls on a weekend or holiday
day, in which case the mailing of the notice shall occur on the next
business day thereafter. In such notice, the Chief Assessment Officer
shall inform the owner of the property's valuation on the assessment
roll for the current tax year and the property's assessed value on
the assessment roll for the upcoming tax year covered by the Countywide
revaluation or reassessment. The notice shall further state that any
person aggrieved by any change in assessment and any applicable taxing
body may appeal such change in assessed value to the Appeals Board.
C.
Appeals. All appeals of any assessment shall be filed
with the Appeals Board by the 31st day of March in the year preceding
the implementation of a Countywide revaluation or reassessment, unless
such day falls on a weekend or holiday day, in which case the appeal
period shall expire on the next business day thereafter.
D.
Disposition by Appeals Board; revision of assessment
roll.
(1)
The Appeals Board shall oversee the scheduling
and resolution of hearings of appeals of assessments for the next
Countywide revaluation or reassessment and shall continue to schedule
and dispose of all appeals from time to time until all appeals have
been heard or otherwise resolved.
(2)
All appeals shall be handled by the Appeals
Board in accordance with its rules and regulations adopted pursuant
to § 5-207.06 of this Administrative Code.
(3)
Nothing herein shall prohibit any owner of an
object of taxation or taxing body from appealing any assessment in
accordance with applicable law.
E.
Final establishment of assessment roll for use in
year of Countywide revaluation or reassessment.
(1)
When the Appeals Board has completed its hearings
of assessment appeals to determine the values to be used in the next
Countywide revaluation or reassessment and has entered an order of
disposition in each case, the Chief Assessment Officer shall direct
the Office of Property Assessments to make such changes in the assessment
roll for the upcoming Countywide revaluation or reassessment as will
conform to such orders. The Appeals Board shall enter orders of dispositions
in all appeals on or before the first day of December in the year
preceding the implementation of the Countywide revaluation or reassessment.
(2)
If the Appeals Board is unable to hear and act
upon all appeals prior to the first day of December, the assessment
as set forth in the certification for all properties for which appeals
have been filed and for which orders of disposition have not been
entered by the Appeals Board shall remain in effect for purposes of
preparation of a final assessment roll; provided, however, that such
appeals shall be considered to be on-going pursuant to § 5-207.07
(of this Administrative Code) and subject to revision by the Appeals
Board as it shall determine after hearing and final disposition of
the appeal.
(3)
On or before the 15th day of December in the
year preceding the implementation of a Countywide revaluation or reassessment,
the Office of Property Assessments, under the supervision of the Chief
Assessment Officer, shall provide a final and revised assessment roll
to all taxing bodies within the County, unless such day falls on a
weekend or holiday day, in which case the provision of the assessment
roll shall occur on the next business day thereafter, provided that,
for the 2009 tax year only:
(a)
The Chief Executive has provided for the retention
of a qualified expert not otherwise employed by any agency of or municipal
authority or government within the County to conduct a detailed study
of the existing property assessment system in Allegheny County, with
such study to include, but not be limited to, the topics of:
[1]
The validity of all factors and variables used
in the existing assessment system;
[2]
Any inequities that may exist in the existing
system;
[3]
Whether the existing system meets "accepted
assessment standards" and ensures "access to public records regarding
assessments," in accordance with Article X, § 1.10-1005,
of the Home Rule Charter of Allegheny County;
[4]
Qualitative and quantitative analyses of the
actual effects of the existing system on property owners within the
County.
(b)
The qualified expert should begin his or her
duties no later than February 1, 2008, and shall not be compensated
in excess of $50,000 for his or her services.
(c)
The final report of the qualified expert retained
by the Chief Executive under this subsection shall be delivered to
both the Chief Executive and County Council no later than 60 days
before the final certification roll is provided to taxing bodies under
§ 5-210.08E(3) of the Administrative Code of Allegheny County.
(d)
Should the report of the qualified expert retained
by the Chief Executive under this subsection not be delivered in accordance
with the time requirements of this section, copies of the final assessment
roll shall not be distributed to taxing bodies under § 5-210.08E(3)
until at least 60 days after the date on which such report is delivered.
A.
Certification. On or before the 15th day of January
of the preceding year, the Chief Assessment Officer shall certify
the assessment, unless such day falls on a weekend or holiday day,
in which case the certification shall occur on the next business day
thereafter.
B.
Notice of certification.
(1)
Upon certification for a non-Countywide revaluation
or reassessment year, the Office of Property Assessments, under the
supervision of the Chief Assessment Officer, shall provide copies
of the assessment roll to each taxing body within the County for their
review and use in the preparation of a budget and in the levying of
property taxes for the upcoming tax year. In the certification, the
Chief Assessment Officer shall include a statement that the assessment
roll has been revised by any appeals and administrative corrections
made pursuant to this Administrative Code or revised as deemed necessary
and proper to equalize valuations from the base year.
(2)
Copies of the certification will be provided
to the Chief Executive and County Council. The certification shall
include a list of the total value of all property broken down by municipality
(and in the case of the City of Pittsburgh by ward) and a list of
the total value of all non-tax-exempt property broken down by municipality
(and in the case of the City of Pittsburgh by ward).
(3)
If the assessed value of an object of taxation
is changed from the previous tax year and the owner has not been previously
notified of such change, then the Office of Property Assessments,
at the direction of the Chief Assessment Officer, shall mail to the
owner of such objects of taxation within the County, at the change
notice address on record with the Office of Property Assessments,
a notice of the change in assessed value. In such notice, the Chief
Assessment Officer shall inform the owner of the property's assessed
value on the assessment roll for the current tax year and the property's
assessed value on the assessment roll for the upcoming tax year. The
notice shall further state that any person aggrieved by any change
in assessment and any applicable taxing body may appeal such change
in assessment to the Appeals Board.
C.
Appeals. All appeals of any assessment shall be filed
with the Appeals Board by the 31st day of March, unless such day falls
on a weekend or holiday day, in which case the appeal period shall
expire on the next business day thereafter.
D.
Disposition by Appeals Board; revision of assessment
roll.
(1)
The Appeals Board shall oversee the scheduling
and resolution of hearings of assessment appeals to be used for the
upcoming non-Countywide revaluation or reassessment tax year and shall
continue to schedule and dispose of all appeals from time to time
until all appeals have been heard or otherwise resolved.
(2)
All appeals shall be handled by the Appeals
Board in accordance with its rules and regulations adopted pursuant
to § 5-207.06 of this Administrative Code.
(3)
Nothing herein shall prohibit any owner of an
object of taxation or taxing body from appealing any assessment in
accordance with applicable law.
E.
Final establishment of assessment roll for use in
year of non-Countywide revaluation or reassessment.
(1)
When the Appeals Board has completed its hearings
of assessment appeals to be used in the upcoming non-Countywide revaluation
or reassessment tax year and has entered an order of disposition in
each case, the Chief Assessment Officer shall direct the Office of
Property Assessments to make such changes in the assessment roll for
the upcoming non-Countywide revaluation or reassessment tax year as
will conform to such orders. The Appeals Board shall enter orders
of dispositions in all appeals on or before the first day of December.
(2)
If the Appeals Board is unable to hear and act
upon all appeals prior to the first day of December, the assessment
as set forth in the certification for all properties for which appeals
have been filed and for which orders of disposition have not been
entered by the Appeals Board shall remain in effect for purposes of
preparation of a final assessment roll; provided, however, that such
appeals shall be considered to be on-going pursuant to § 5-207.07
(of this Administrative Code) and subject to revision by the Appeals
Board as it shall determine after hearing and final disposition of
the appeal.
(3)
On or before the 15th day of December, the Office
of Property Assessments, at the direction of the Chief Assessment
Officer, shall provide a final and revised assessment roll to all
taxing bodies within the County for use in the upcoming non-Countywide
revaluation or reassessment tax year.
(4)
Nothing herein shall prohibit any owner of an
object of taxation or taxing body from appealing any valuation in
the final and revised assessment roll in accordance with applicable
law.
Property within the County shall not be subject
to taxation by any taxing body if the property qualifies for exemption
under Article VIII of the Pennsylvania Constitution, Section 5020-204
of the General County Assessment Law or other applicable laws.
The Chief Assessment Officer, through the Office
of Property Assessments, shall receive in the first instance: all
applications from a legal or equitable owner to have property declared
exempt from taxation; and all applications from a taxing body within
which a property formerly determined to be exempt from property taxation
is located that the property no longer meets the standards under Article
VIII of the Pennsylvania Constitution, Section 5020-204 of the General
County Assessment Law or other applicable laws for property tax exemption.
The Chief Assessment Officer is directed to adopt reasonable rules
and regulations governing the submission and consideration of applications
for the grant or removal of property tax-exempt status.
A.
Based upon a review of the application for the grant
or removal of tax-exempt status and such other materials and information
submitted by the legal or equitable owner or by the taxing body or
bodies and after such consultation with legal counsel as deemed necessary
and prudent, the Chief Assessment Officer shall make a determination
concerning whether the property qualifies or continues to qualify
for property tax-exempt status. The staff of the Office of Property
Assessments shall provide written notice of the determination of the
property's tax-exempt status to the legal or equitable owner of the
property and to all taxing bodies within which the property is located.
B.
All properties granted tax-exempt status by the Chief
Assessment Officer under the provisions of the Institutions of Purely
Public Charity Act, 10 P.S. § 371 et seq., shall be subjected
to a parcel review by the Chief Assessment Officer in accordance with
the provisions of 10 P.S. § 375(h) at least once every three
years. In the course of the periodic parcel review required by this
section, the Chief Assessment Officer shall determine whether each
property or any portion thereof continues to qualify for tax-exempt
status, and shall forward written notice of this determination to
the legal or equitable owner of the property and to all taxing bodies
within which the property is located. Determinations made by the Chief
Assessment Officer pursuant to the periodic parcel review required
by this section shall be subject to the appeal provisions of § 5-210.13.
[Added 11-20-2007 by Ord. No. 49-07]
Any determination of the Chief Assessment Officer
concerning whether a property qualifies or continues to qualify for
property tax-exempt status may be appealed to the Appeals Board by
the legal or equitable owner of the property or by any taxing body
within which the property affected by the grant or denial of property
tax-exempt status is located.
The Chief Assessment Officer shall promulgate,
as soon as conveniently possible, rules and regulations for use in
the consideration of requests for reduction of the valuation of objects
of taxation as a result of catastrophic loss.
The Chief Assessment Officer shall promulgate,
as soon as conveniently possible, rules and regulations for use whenever
the valuation of any object of taxation is discovered to have been
made erroneously because of some factual, mathematical or clerical
error.
A.
Use of 2002 County-wide reassessment in 2003 tax year.
The 2002 County-wide reassessment performed by the Office of Property
Assessments, at the direction of the Chief Assessment Officer, as
modified by any appeals and administrative corrections made pursuant
to § 5-209.08 of this Administrative Code during the 2002
tax year and thereafter, shall be considered to be and shall be the
property values used in the 2003 tax year.
B.
2003 and 2004 tax years: certification; notice; appeals.
(1)
Certification. On or before the second day of
January in the 2003 and 2004 tax years, respectively, the Chief Assessment
Officer shall certify the assessment rolls.
(a)
Copies of these assessment rolls will be provided
to the Chief Executive and County Council. The rolls shall include
a list of the total value of all property broken down by municipality
(and in the case of the City of Pittsburgh, by ward) and a list of
the total value of all taxable property broken down by municipality
(and in the case of the City of Pittsburgh, by ward).
(b)
The Chief Executive and County Council shall
also, for the 2004 tax year, be provided with a statement from the
Chief Assessment Officer that the assessment roll has been revised
by any appeals and administrative corrections made pursuant to § 5-209.08
of this Administrative Code; and has been revised as deemed necessary
and proper to equalize valuations as of the 2003 base year.
(2)
Notice of certification.
(a)
Upon certification for the 2003 and 2004 tax
years, respectively, the Office of Property Assessments, at the direction
of the Chief Assessment Officer, shall provide copies of the assessment
roll for the upcoming tax year to each taxing body within the County.
(b)
If the value of an object of taxation is changed
from the value in the previous tax year and the owner has not been
previously notified of such change, then the Office of Property Assessments,
at the direction of the Chief Assessment Officer, shall cause to be
mailed to the owner of such objects of taxation within the County,
at the change notice address on record with the Office of Property
Assessments, a notice of the change in valuation. Such notice shall
be mailed on before the 31st day of January of the current tax year.
In such notice, the Chief Assessment Officer shall inform the owner
of the property's valuation on the assessment roll for the previous
tax year and the property's valuation on the assessment roll for the
current tax year. The notice shall further state that any person aggrieved
by any change in valuation and any applicable taxing body may appeal
such change in valuation to the Appeals Board.
(3)
Appeals of certified valuations. All appeals
of certified valuations to be used in the 2003 and 2004 tax years,
respectively, shall be filed with the Appeals Board on or before the
30th day of April in the years 2003 and 2004, respectively; provided,
however, that if the 30th day of April is not a business day as defined
under this Administrative Code, then appeals may be filed until the
close of business on the next business day.
C.
2005 tax year: certification; notice; appeals.
(1)
Certification.
(a)
On or before the tenth day of February in 2004,
the Chief Assessment Officer shall certify the assessment rolls for
tax year 2005. Copies of these assessment rolls will be provided to
the Chief Executive and County Council.
(2)
Notice of certification.
(a)
Upon certification for the 2005 tax year, the
Office of Property Assessments, at the direction of the Chief Assessment
Officer, shall provide copies of the assessment roll for the 2005
tax year to each taxing body within the County.
(b)
If the value of an object of taxation is changed
from the value in the previous tax year and the owner has not been
previously notified of such change, then the Office of Property Assessments,
at the direction of the Chief Assessment Officer, shall cause to be
mailed to the owner of such objects of taxation within the County,
at the change notice address on record with the Office of Property
Assessments, a notice of the change in valuation. Such notice shall
be mailed on or before the first day of March, 2004. In such notice,
the Chief Assessment Officer shall inform the owner of the property's
valuation on the assessment roll for the previous tax year and the
property's valuation on the assessment roll for the current tax year.
The notice shall further state that any person aggrieved by any change
in valuation and any applicable taxing body may appeal such change
in valuation to the Appeals Board.
(3)
Appeals of certified valuations. All appeals
of certified valuations to be used in the 2005 tax year shall be filed
with the Appeals Board on or before the 30th day of April, 2004.
A.
Certification. Within five days of the passage of
this article, the Chief Assessment Officer shall certify the assessment
rolls pursuant to § 5-210.09 of this Administrative Code.
B.
Notice of certification.
(1)
Upon certification, the Office of Property Assessments,
under the supervision of the Chief Assessment Officer, shall provide
copies of the assessment roll to each taxing body within the County
for their review and use in the preparation of a budget and in the
levying of property taxes for the upcoming tax year. In the certification,
the Chief Assessment Officer shall include a statement that the assessment
roll has been revised by any appeals and administrative corrections
made pursuant to this Administrative Code.
(2)
Copies of the certification will be provided
to the Chief Executive and County Council. The certification shall
include a list of the total value of all property broken down by municipality
(and in the case of the City of Pittsburgh by ward) and a list of
the total value of all non-tax-exempt property broken down by municipality
(and in the case of the City of Pittsburgh by ward).
(3)
Within 14 days after certification, the Office
of Property Assessments, under the supervision of the Chief Assessment
Officer, shall mail to all owners of objects of taxation within the
County, at the change notice address on record with the Office of
Property Assessments, a notice of the certified assessed value of
the property. In such notice, the Chief Assessment Officer shall inform
the owner of the property's valuation on the assessment roll for the
2005 tax year and the property's assessed value on the assessment
roll for the 2006 tax year. The notice shall further state that any
person aggrieved by any change in assessment and any applicable taxing
body may appeal such change in assessed value to the Appeals Board.
C.
Appeals. All appeals of any assessment shall be filed
with the Appeals Board by the 31st day of March 2006.
[Amended 11-1-2005 by Ord. No. 50-05; 1-3-2006 by Ord. No. 01-06]
D.
Disposition by Appeals Board; revision of assessment
roll.
(1)
The Appeals Board shall oversee the scheduling
and resolution of hearings of appeals of assessments for the 2006
tax year and shall continue to schedule and dispose of all appeals
from time to time until all appeals have been heard or otherwise resolved.
(2)
All appeals shall be handled by the Appeals
Board in accordance with its rules and regulations adopted pursuant
to § 5-207.06 of this Administrative Code.
(3)
Nothing herein shall prohibit any owner of an
object of taxation or taxing body from appealing any assessment in
accordance with applicable law.
E.
Final establishment of assessment roll for use in
year of Countywide revaluation or reassessment.
(1)
When the Appeals Board has completed its hearings
of assessment appeals to determine the values to be used and has entered
an order of disposition in each case, the Chief Assessment Officer
shall direct the Office of Property Assessments to make such changes
in the assessment roll as will conform to such orders. The Appeals
Board shall enter orders of dispositions in all appeals on or before
the 31st day of December, 2005, or as soon as practicable thereafter.
(2)
The Office of Property Assessments, under the
supervision of the Chief Assessment Officer, shall provide a final
and revised assessment roll to all taxing bodies within the County
as soon as practicable after the Appeals Board enters all of the orders
of disposition as set forth above.
F.
Sunset provision. Unless otherwise extended by ordinance,
this § 5-210.17 shall expire as of December 31, 2006.
