[Added 3-4-2003 by Ord. No. 06-03; amended 9-7-2004 by Ord. No. 33-04; 2-15-2005 by Ord. No. 10-05, effective 9-7-2004; 3-15-2005 by Ord. No. 15-05[1]; 5-18-2005 by Ord. No. 28-05; 10-18-2005 by Ord. No. 45-05[2]]
[1]
Editor's Note: This ordinance provided that it shall be retroactive to 1-1-2005.
[2]
Editor's Note: This ordinance provided that is shall be retroactive to 1-1-2005.
A. 
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:
ACTUAL VALUE
The same as "market value" or "fair market value."
ADMINISTRATIVE CODE
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.
APPEALS BOARD
The Allegheny County Board of Property Assessment Appeals and Review created pursuant to § 5-207.01 of the Administrative Code.
APPLICABLE LAWS
The same as the definition of "laws" set forth in § 5-101.03 of the Administrative Code.
ARITHMETIC MEAN
A measure of central tendency; the result of adding all the values of a variable and dividing by the number of values.
ASSESSED VALUE
The value of an object of taxation arrived at by applying the established predetermined ratio to the valuation.
ASSESSMENT
The same as "assessed value."
ASSESSMENT PROGRESSIVITY (REGRESSIVITY)
An appraisal bias that high-value properties are appraised higher (or lower) than low-value properties in relation to market value.
ASSESSMENT ROLL
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.
BASE 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.
BUSINESS DAY
The same as the definition set forth in § 5-101.03 of the Administrative Code.
CAMA
Computer assisted mass appraisal.
CATASTROPHIC LOSS
The same as the definition set forth in § 5-207.09 of the Administrative Code.
CENTRAL TENDENCY
The tendency of most kinds of data to cluster around some typical or central value such as the mean or median.
CERTIFICATION
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.
CHIEF ASSESSMENT OFFICER
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.
COD
Coefficient of dispersion.
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.
COMMON LEVEL 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.
COST APPROACH
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.
COUNTYWIDE REVALUATION OR REASSESSMENT
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]]
ESTABLISHED PREDETERMINED RATIO
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.
FAIR MARKET VALUE
The same as "market value."
IAAO
The International Association of Assessing Officers.
INCOME APPROACH
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.
MARKET VALUE
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.
MEAN
The same as "authentic mean."
MEDIAN
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.
METHOD OF VALUATION
A manner for arriving at the actual value of property required by the laws of the Commonwealth of Pennsylvania.
OBJECTS OF TAXATION
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."
OFFICE OF PROPERTY ASSESSMENTS
The County office created and vested with the functions set forth in § 5-209.01 of the Administrative Code.
PRD
Price-related differential.
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.
PROGRESSIVITY
The same as "assessment progressivity."
PROPERTY
Real estate or real property. "Property" shall also mean the same as the "objects of taxation."
REGRESSIVITY
The same as "assessment regressivity."
SALES APPROACH
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.
SPOT REASSESSMENT
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.
TAXING BODY
Any unit of local government or any school district within Allegheny County possessing the legal power to levy taxes on property.
VALUATION
The determination of the fair market value of property for the purpose of levying property taxes by all taxing bodies in Allegheny County.
VARIABLE
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.
B. 
Except as otherwise provided in Subsection A above, the definitions contained in the IAAO's Standard on Ratio Studies or any successor standard published by the IAAO are hereby incorporated in their entirety herein.
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.
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.
[Amended 6-4-2024 by Ord. No. 06-24]
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 for the 2025 tax year shall be filed with the Appeals Board by October 1, 2024. In all subsequent non-Countywide revaluation or reassessment years. appeals for a given tax year shall be filed with the Appeals Board by September 1 of the prior year, unless such day falls on a weekend or holiday day, in which case the appeal period shall expire on the next business day thereafter. Appeals for all non-Countywide revaluation or reassessment years shall not be filed more than 60 days prior to the deadline for such filings.
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.
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.