SB 567 — An Act amending Titles 16 (Counties) and 53 (Municipalities Generally) of the Pennsylvania Consolidated Statutes, in fiscal affairs, further providing for operating reserve fund; providing for regular cyclical revision of assessment and for State Tax Equalization Board; and making a repeal.

PRINTER'S NO.    1099

                     THE GENERAL ASSEMBLY OF PENNSYLVANIA



                         SENATE BILL
                         No. 567
                                                Session of
                                                  2025

     INTRODUCED BY FONTANA, KEARNEY, COSTA AND L. WILLIAMS,
        JULY 31, 2025

     REFERRED TO LOCAL GOVERNMENT, JULY 31, 2025


                                     AN ACT
 1   Amending Titles 16 (Counties) and 53 (Municipalities Generally)
 2      of the Pennsylvania Consolidated Statutes, in fiscal affairs,
 3      further providing for operating reserve fund; providing for
 4      regular cyclical revision of assessment and for State Tax
 5      Equalization Board; and making a repeal.
 6      The General Assembly of the Commonwealth of Pennsylvania
 7   hereby enacts as follows:
 8      Section 1.     Section 14984.3(c) of Title 16 of the
 9   Pennsylvania Consolidated Statutes, added May 8, 2024 (P.L.50,
10   No.14), is amended to read:
11   § 14984.3.     Operating reserve fund.
12      * * *
13      (c)   Purpose of appropriations.--The county commissioners
14   may, by resolution, make appropriations from the operating
15   reserve fund only to:
16            (1)   meet emergencies involving the health, safety or
17      welfare of the residents of the county;
18            (2)   counterbalance potential budget deficits resulting
19      from shortfalls in anticipated revenues or program receipts
 1      from any source;
 2             (3)   counterbalance potential budget deficits resulting
 3      from increases in anticipated costs of goods or services;
 4      [or]
 5             (4)   provide for anticipated operating expenditures
 6      related either to the planned growth of existing projects or
 7      programs or the establishment of new projects or programs if
 8      for each project or program appropriations have been made and
 9      allocated to a separate restricted account established within
10      the operating reserve fund[.]; or
11             (5)   provide for the expenses related to countywide
12      revisions of assessment.
13      * * *
14      Section 2.     Title 53 is amended by adding chapters to read:
15                                 CHAPTER 88A
16                   REGULAR CYCLICAL REVISION OF ASSESSMENT
17   Sec.
18   88A01.    Scope of chapter and applicability.
19   88A02.    Legislative findings and purpose.
20   88A03.    Definitions.
21   88A04.    Regular cyclical revision of assessment.
22   88A05.    Schedule of cyclical revision of assessment.
23   88A06.    Funding cyclical revision of assessment.
24   88A07.    Noncompliance.
25   § 88A01.    Scope of chapter and applicability.
26      (a)     Scope.--This chapter shall apply to all counties of the
27   second, second A, third, fourth, fifth, sixth, seventh and
28   eighth classes, notwithstanding any provision of a home rule
29   charter to the contrary.
30      (b)     Applicability.--

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 1          (1)   A countywide revision of assessment conducted in
 2      accordance with this chapter shall not apply within any city
 3      of the third class conducting an assessment as provided in 11
 4      Pa.C.S. § 12522(a)(2) (relating to assessment powers) until
 5      an election under 11 Pa.C.S. § 12522(a)(3) occurs.
 6          (2)   After a countywide revision of assessment conducted
 7      in accordance with this chapter, a board of school directors
 8      of a school district located within that county shall comply
 9      with the limitations on tax increases applicable to a school
10      district subject to section 327 of the act of June 27, 2006
11      (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief
12      Act, as described in that section.
13   § 88A02.   Legislative findings and purpose.
14      The General Assembly finds and declares as follows:
15          (1)   The Uniformity Clause of the Constitution of
16      Pennsylvania requires that all taxes, including property
17      taxes, be uniform within the territory of the taxing
18      jurisdiction.
19          (2)   Political subdivisions in this Commonwealth levy
20      taxes on real property according to a base year assessment
21      that is not subject to any statutory requirement to conduct a
22      countywide revision of assessment on a recurrent regular or
23      needs basis.
24          (3)   The Supreme Court of Pennsylvania has held that the
25      base year system of taxation has been rendered
26      unconstitutional as applied where the prolonged and
27      potentially indefinite use of an outdated base year
28      assessment becomes stale, and thus violates the Uniformity
29      Clause.
30          (4)   The Supreme Court determined that Pennsylvania is

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 1      the only state in the United States that allows the
 2      indefinite use of a base year by statute.
 3             (5)   Numerous Pennsylvania courts, having found that an
 4      in-use base year assessment was unconstitutional as applied,
 5      have repeatedly ordered counties to conduct countywide
 6      revisions of assessment.
 7             (6)   The Supreme Court has articulated that the General
 8      Assembly is the appropriate place to fashion a more
 9      comprehensive and soundly constitutional scheme.
10             (7)   Counties can facilitate a more uniform system of
11      taxation on property by performing regular countywide
12      revisions of assessment on all property on a regular and
13      recurrent basis.
14   § 88A03.    Definitions.
15      The following words and phrases when used in this chapter
16   shall have the meanings given to them in this section unless the
17   context clearly indicates otherwise:
18      "Coefficient of dispersion."      The average deviation from the
19   median, mean or weighted mean ratio of assessed value to fair
20   market value, expressed as a percentage of that figure.
21      "Countywide revision of assessment."     A revaluation of all
22   real property within a county.
23      "Department."     The Department of Revenue of the Commonwealth.
24      "Parcel data review."     An update to the property record card
25   to ensure consistency and accuracy of property characteristics
26   using field, photographic or computer-aided data collection and
27   review.
28   § 88A04.    Regular cyclical revision of assessment.
29      (a)     Regular revisions.--A county shall conduct regular
30   countywide revisions of assessment according to the assessment

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 1   schedule established by the department under section 88A05
 2   (relating to schedule of cyclical revision of assessment).
 3      (b)   Individual parcel data review.--In support of the
 4   county's responsibilities under subsection (a), a county shall
 5   conduct a parcel data review of each parcel not less than once
 6   every 10 years.
 7      (c)   Notification.--The commissioners, or the body or
 8   individual exercising equivalent authority, of each county shall
 9   notify the Secretary of Revenue in writing no later than 30 days
10   after a county has certified its assessment rolls based on a
11   completed countywide revision of assessment.
12      (d)   Legal presumption.--The assessment rolls of a county
13   that is in compliance with this section shall be presumed to be
14   uniform for the purpose of any proceeding before a court of
15   competent jurisdiction unless a party can demonstrate by clear
16   and convincing evidence that the:
17            (1)   latest countywide revision of assessment was based
18      on systemically deficient data collection or analysis; or
19            (2)   coefficient of dispersion and the price-related
20      differential in the county are outside of the parameters for
21      the type of property established under the standards
22      published by the International Association of Assessing
23      Officers Standards in effect on the effective date of this
24      paragraph or under industry best standards.
25      (e)   Appeals limited.--During a period that a legal
26   presumption exists under subsection (d), a taxing district has
27   the right to appeal an assessment, notwithstanding section
28   8848(c) (relating to special provisions relating to countywide
29   revisions of assessments) or 8855 (relating to appeals by taxing
30   districts) or any other law, if one of the following conditions

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 1   is met:
 2             (1)   the appeal is from an assessment created during a
 3      countywide reassessment and the appeal is filed by the first
 4      day of September or the annual appeal date established by the
 5      commissioners, or the body or individual exercising
 6      equivalent authority, of each county of the taxable year
 7      following the year for which the newly established values
 8      from the countywide reassessment shall take effect;
 9             (2)   a parcel of land is divided and conveyed away in
10      smaller parcels; or
11             (3)   a change has occurred in the productive use of the
12      property or parcel by material alteration in the nature of
13      the use or through alteration or additions that modify the
14      use.
15   § 88A05.    Schedule of cyclical revision of assessment.
16      (a)     Initial assessment schedule.--The department shall
17   establish a schedule for each county to conduct an initial
18   countywide revision of assessment under this chapter which shall
19   be transmitted to the Legislative Reference Bureau for
20   publication in the next available issue of the Pennsylvania
21   Bulletin on or before January 1, 2026. The schedule shall
22   require between 10 and 15 counties to certify their assessment
23   rolls based on a completed countywide revision of assessment on
24   or before November 15, 2027, and each year thereafter such that
25   the schedule includes each county within a five-year period. The
26   department shall consider the following factors in establishing
27   the schedule:
28             (1)   Date of the last countywide revision of assessment.
29             (2)   Number of parcels in each county.
30             (3)   Geography and population such that each scheduled

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 1      year includes a selection of counties from different parts of
 2      this Commonwealth, including rural, suburban and urban
 3      communities.
 4            (4)   The number and location of school districts lying in
 5      more than one county.
 6      (b)     Cyclical reassessment schedule.--On or before January 1,
 7   2027, and each year thereafter, the department shall publish an
 8   updated county reassessment schedule. The schedule shall require
 9   each county to complete a countywide revision of assessment
10   every five years. In the event that a county completes a
11   countywide revision of assessment prior to the year designated
12   in the department's schedule, the department shall adjust the
13   schedule in the next yearly publication.
14   § 88A06.    Funding cyclical revision of assessment.
15      (a)     Estimation of cost.--No later than September 30, 2026,
16   and each year thereafter, the commissioners, or the body or
17   individual exercising equivalent authority, of each county shall
18   adopt a resolution publishing an estimate of the costs of
19   compliance with this chapter over a five-year period.
20      (b)     Supplemental revenue in support of countywide
21   reassessment.--To defray the costs to the county to comply with
22   this chapter, the commissioners, or the body or individual
23   exercising equivalent authority, of each county may:
24            (1)   adopt a fee reasonably calculated to meet the costs
25      estimated in subsection (a), repayment of self-liquidating
26      debt under subsection (c), or both, and not to exceed $20 per
27      year, on each parcel of real property in the county; or
28            (2)   levy a tax not to exceed one mill in addition to the
29      county's general millage.
30      (c)     Operating reserve fund.--Any revenue collected under

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 1   subsection (b) that is not expended by the county to meet the
 2   county's obligations under this chapter in the current year, or
 3   earmarked for repayment of debt under subsection (d) shall be
 4   deposited into the county's operating reserve fund to provide
 5   for future expenses related to countywide revisions of
 6   assessment.
 7      (d)     Self-liquidating debt.--A county may issue self-
 8   liquidating debt under Subpart B of Part VII (relating to
 9   indebtedness and borrowing) to finance the county's costs to
10   comply with this chapter.
11   § 88A07.    Noncompliance.
12      If a county fails to certify the county's assessment rolls
13   based on a completed countywide revision of assessment in
14   accordance with the department's initial and cyclical schedules
15   under section 88A05 (relating to schedule of cyclical revision
16   of assessment), the department shall withhold all future
17   payments of funds to the county otherwise payable under 75
18   Pa.C.S. § 9010 (relating to disposition and use of tax) until
19   the delinquent countywide revision of assessment is completed
20   and notification of the revision of assessment is provided to
21   the department under section 88A04(c) (relating to regular
22   cyclical revision of assessment).
23                                 CHAPTER 88B
24                        STATE TAX EQUALIZATION BOARD
25   Sec.
26   88B01.   Short title.
27   88B02.   Definitions.
28   88B03.   Creation of board.
29   88B04.   Membership.
30   88B05.   Chairperson.

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 1   88B06.   Quorum.
 2   88B07.   Individual powers of members of the board.
 3   88B08.   Administrative assistance.
 4   88B09.   General powers and duties.
 5   88B10.   Compilation of data.
 6   88B11.   Monthly reports by counties and Commonwealth payments.
 7   88B12.   Annual reports of local assessing officials.
 8   88B13.   Market value and percentage of value.
 9   88B14.   Certification.
10   88B15.   Objections.
11   88B16.   Annual adjustments.
12   88B17.   Determination and apportionment.
13   88B18.   Special aid to school districts.
14   88B19.   Common level ratio.
15   88B20.   Publication of information by board.
16   88B21.   State Tax Equalization Advisory Committee.
17   88B22.   Construction.
18   88B23.   Funding contingency.
19   § 88B01.   Short title.
20      This chapter shall be known and may be cited as the State Tax
21   Equalization Board Law.
22   § 88B02.   Definitions.
23      The following words and phrases when used in this chapter
24   shall have the meanings given to them in this section unless the
25   context clearly indicates otherwise:
26      "Advisory committee."   The State Tax Equalization Advisory
27   Committee established under section 88B21 (relating to State Tax
28   Equalization Advisory Committee).
29      "Board."   The State Tax Equalization Board established under
30   section 88B03 (relating to creation of board).

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 1      "Department."       The Department of Revenue of the Commonwealth.
 2   § 88B03.    Creation of board.
 3      The State Tax Equalization Board is established within the
 4   department.
 5   § 88B04.    Membership.
 6      The board shall consist of the following three ex officio
 7   members who shall receive no compensation as a board member:
 8            (1)   The Secretary of Community and Economic Development
 9      or a designee.
10            (2)   The Secretary of Education or a designee.
11            (3)   The Secretary of Revenue or a designee.
12   § 88B05.    Chairperson.
13      The Governor shall designate one of the members as
14   chairperson. The chairperson shall be in charge of the
15   administration of the board and the transaction of the board's
16   routine business and shall execute the orders and policies of
17   the board. The chairperson may delegate to a member the
18   authority to act for the chairperson.
19   § 88B06.    Quorum.
20      Two members of the board shall constitute a quorum, and any
21   action of the board shall require the approval of two members.
22   § 88B07.    Individual powers of members of the board.
23      (a)     Authority.--Any investigation, inquiry or hearing, which
24   the board has power to undertake or hold, may be undertaken or
25   held by one or more individual members of the board.
26      (b)     Effect.--
27            (1)   Conduct under subsection (a) shall be deemed to be
28      conduct of the board.
29            (2)   In order to be effective, any determination, ruling
30      or order based upon conduct under subsection (a) must be:

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 1                  (i)    approved and confirmed by a quorum of the board;
 2            and
 3                  (ii)   filed in the office of the board.
 4            (3)   Upon compliance with paragraph (2), the
 5      determination, ruling or order shall be the determination,
 6      ruling or order of the board.
 7      (c)     Agents and examiners.--
 8            (1)   In any investigation, inquiry or hearing, which may
 9      be instituted, the board is authorized to employ special
10      agents or examiners.
11            (2)   Agents and examiners under this subsection are
12      authorized to administer oaths, examine witnesses and receive
13      evidence, in a locality designated by the board. Evidence
14      under this paragraph shall have the same force and effect as
15      if taken or received by the board or any one or more of its
16      members under subsections (a) and (b).
17   § 88B08.    Administrative assistance.
18      The department shall provide appropriate administrative,
19   legal and technical support as needed by the board in order to
20   accomplish the board's purpose.
21   § 88B09.    General powers and duties.
22      The board has the following powers and duties:
23            (1)   To determine the market value of taxable real
24      property in each school district and conduct investigations,
25      require information and have access to public records
26      necessary to make the determination under this paragraph.
27            (2)   To require the board of revision of taxes of a
28      county of the first class, or a successor agency, and the
29      county commissioners, or the body or individual exercising
30      equivalent authority, of each county other than a county of

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 1    the first class, to furnish a monthly list of all conveyances
 2    or other transfers of real estate, or any interest in real
 3    estate, recorded within the county during the preceding
 4    month, stating the value of the Federal tax stamps affixed to
 5    the deed for each conveyance and the assessed valuations for
 6    county tax purposes of the real estate.
 7        (3)   To certify to the Department of Education and to the
 8    board of school directors of each school district:
 9              (i)    by July 1 of each odd-numbered year, a list of
10        all school districts showing a four-year average of the
11        market value of taxable real property and the assessed
12        valuation for county tax purposes; and
13              (ii)    by July 1 of each even-numbered year, the
14        changes in market values which result from properties
15        going on or off the assessment rolls for taxation
16        purposes.
17        (3.1)     By July 1 of each odd-numbered year, to furnish to
18    the board of school directors of each school district
19    information as pertains to taxable real property in that
20    school district.
21        (4)   To hear and decide appeals of parties that are
22    aggrieved by a finding or conclusion of the board.
23        (5)   To:
24              (i)    investigate the finances and general
25        circumstances of a school district requesting special aid
26        from the Department of Education; and
27              (ii)    advise the Department of Education in making
28        grants of special aid.
29        (6)   To make surveys and investigations of the finances
30    of school districts in the interest of a more equitable

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 1    distribution of school support.
 2        (7)    To subpoena State and local officials and to require
 3    from them information as necessary for the proper discharge
 4    of its duties.
 5        (8)    To discharge functions imposed upon departmental
 6    administrative boards by the act of April 9, 1929 (P.L.177,
 7    No.175), known as The Administrative Code of 1929.
 8        (9)    To establish, annually, by July 1, a common level
 9    ratio of assessed value to market value in each county for
10    the prior calendar year. Ratio calculations must be conducted
11    following the current standards published by the
12    International Association of Assessing Officers.
13        (10)    To meet as necessary and at least every other month
14    to approve or confirm any determination, ruling or order
15    pursuant to section 88B07 (relating to individual powers of
16    members of the board).
17        (11)    To create in consultation with the County
18    Commissioners Association of Pennsylvania and the Assessors'
19    Association of Pennsylvania an operations manual to be
20    utilized by counties when completing a countywide
21    reassessment or when valuating property.
22        (12)    To create and maintain a centralized and
23    standardized Statewide database for counties to utilize and
24    report to the board all property values and data as required
25    by the board.
26        (13)    To develop and maintain Statewide training programs
27    for all persons involved in the valuation of property within
28    all of the counties of this Commonwealth. These programs
29    shall provide basic and detailed training that shall be
30    completed and passed by any person employed to collect,

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 1      compile, compare or handle data associated with the valuation
 2      of any property for purposes of reassessment valuation within
 3      this Commonwealth.
 4            (14)    To develop standards on contracting for assessment
 5      services in consultation with the County Commissioners
 6      Association of Pennsylvania and the Assessors' Association of
 7      Pennsylvania, taking into consideration the standards
 8      published by the International Association of Assessing
 9      Officers. The standards shall:
10                   (i)    Require that the methodology used by any person,
11            company or organization to value property in this
12            Commonwealth be made public.
13                   (ii)   State that all data and calculations are the
14            property of the county and this Commonwealth.
15            (15)    To develop and maintain technical assistance,
16      Statewide standards and training programs to assist counties
17      in conducting countywide revisions of assessment in
18      compliance with Chapter 88A (relating to regular cyclical
19      revision of assessment).
20            (16)    To request meetings of, and consult with, the
21      advisory committee as needed to fulfill the duties under this
22      section.
23   § 88B10.    Compilation of data.
24      (a)     Requirement.--The board shall accumulate and compile
25   data:
26            (1)    showing the prices at which real property in each
27      school district has been sold and all other available matter
28      relevant to the market value of real property in all school
29      districts; and
30            (2)    concerning new sales and improvements and other data

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 1      necessary to ensure that the records of the board show the
 2      current present market value of real property in each school
 3      district as nearly as the same can be determined.
 4      (b)     Authority.--In compiling data under subsection (a), the
 5   board is authorized to examine the following:
 6            (1)   Local tax assessment records maintained by local
 7      assessors or county and city assessors and boards,
 8      commissions or departments charged with the duty of revising
 9      assessments.
10            (2)   Public records.
11   § 88B11.    Monthly reports by counties and Commonwealth payments.
12      (a)     Duty.--
13            (1)   It shall be the duty of the following entities to
14      prepare, certify and electronically deliver to the board, on
15      the 15th day of each month, a list as prescribed by the board
16      of all conveyances or other transfers of real estate or any
17      interest in real estate, conveyed consistent with any
18      procedures for excluding sales data established in accordance
19      with section 88B20(a)(2) (relating to publication of
20      information by board), recorded within the county during the
21      preceding month:
22                  (i)    In counties of the first class, the board of
23            revision of taxes or its successor agency.
24                  (ii)    In counties of the second class, the office of
25            property assessment or its successor agency.
26                  (iii)    In counties of the second class A through
27            eighth class, the board as defined in section 8802
28            (relating to definitions).
29            (2)   The list under paragraph (1) shall include the value
30      of the Federal tax stamps affixed to the deed for each

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 1      conveyance or transfer as set forth on the list and the
 2      assessed valuation for county tax purposes of the real
 3      estate.
 4            (3)   At the end of each month, a list of all the real
 5      estate conveyed or transferred within the county during the
 6      month, stating the value of Federal tax stamps affixed to the
 7      instrument conveying or transferring the real estate or any
 8      interest in the real estate, shall be prepared and delivered
 9      as follows:
10                  (i)    In counties of the first class, the recorder of
11            deeds shall prepare and deliver the list to the board of
12            revision of taxes or its successor agency.
13                  (ii)   In all counties except for a county of the
14            first class, the recorder of deeds shall prepare and
15            deliver the list to the county commissioners or the body
16            or agency exercising equivalent authority.
17      (b)     Payment.--The board shall pay to the board of revision
18   of taxes, or its successor agency, of counties of the first
19   class and to the county commissioners, or the body or individual
20   exercising equivalent authority of every county except a county
21   of the first class the sum of 20¢ for each conveyance or
22   transfer of real estate on each list prepared, certified and
23   delivered to the board for its use under this section.
24   § 88B12.    Annual reports of local assessing officials.
25      By June 1 of each year, the following entities shall file
26   with the board a certificate prescribed by the board, and on
27   blanks furnished by the board, showing the assessed valuation of
28   all real property in each school district in the county on which
29   the taxes for the then current year are levied:
30            (1)   The board of revision of taxes, or its successor

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 1      agency, of counties of the first class.
 2             (2)   The office of property assessment, or its successor
 3      agency, of counties of the second class.
 4             (3)   The board as defined in section 8802 (relating to
 5      definitions).
 6   § 88B13.    Market value and percentage of value.
 7      From the data compiled under section 88B12 (relating to
 8   annual reports of local assessing officials), the board shall as
 9   soon as possible after July 1 of each year determine the market
10   value of real property in each school district, the percentage
11   of the market value as determined by the assessed valuation for
12   county tax purposes, and the four-year moving average of market
13   values.
14   § 88B14.    Certification.
15      As soon as the market value of the real property in each
16   school district in this Commonwealth has been determined and the
17   percentage of the value of the assessed valuation for county tax
18   purposes has been established, the board shall certify the
19   amounts to the Department of Education and for each school
20   district to the board of school directors.
21   § 88B15.    Objections.
22      A school district aggrieved by a finding or conclusion of the
23   board affecting the amount of any Commonwealth subsidy payable
24   to the school district may file written objections with the
25   board, to which the following shall apply:
26             (1)   The board shall conduct a hearing at which the board
27      and the school district may submit evidence to show that the
28      findings of the board are incorrect and present arguments to
29      substantiate its contentions.
30             (2)   Following review of all the evidence submitted and

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 1      the arguments of the school district, the board may make
 2      modifications and adjustments of its findings and
 3      computations as appropriate or dismiss the objections. The
 4      board shall prepare written findings of fact based upon all
 5      the evidence submitted.
 6            (3)   Any valuations adjusted under paragraph (2) shall
 7      form the basis of valuations used to determine the amounts of
 8      Commonwealth educational subsidies.
 9   § 88B16.    Annual adjustments.
10      By July 1 of each odd-numbered year, the board shall adjust
11   the market value of real property in each school district to
12   conform with new data accumulated since the market values for
13   the last preceding two years were determined. The board shall
14   determine the percentage of the market value of the assessed
15   valuation of all real property in the school district on which
16   county taxes for the then current year are levied. The market
17   values, percentages and adjustments shall be certified to the
18   Department of Education and each school district with the same
19   right to hearings as provided under section 88B15 (relating to
20   objections).
21   § 88B17.    Determination and apportionment.
22      (a)     Certification.--As soon as possible each odd-numbered
23   year and after the final adjustment of values by the board, the
24   board shall certify to the Department of Education the market
25   value of all real property in each school district.
26      (b)     Standard reimbursement fraction.--Each school district's
27   assessed valuation to be used for purposes of computing its
28   standard reimbursement fraction shall be the market value under
29   subsection (a).
30      (c)     Payments.--Every two years the market value under

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 1   subsection (a) shall be used by the Department of Education to
 2   determine the amount of funds needed to meet payments required
 3   by law to school districts and career and technical schools
 4   within the two fiscal years beginning every June 1 and ending
 5   every May 31. The Department of Education shall allot the
 6   payments to the respective school districts.
 7   § 88B18.    Special aid to school districts.
 8      Before granting any special aid to a school district, the
 9   Department of Education shall submit the request for special aid
10   to the board. The board shall make its recommendations with
11   consideration given to the school district's ability to raise
12   funds by taxation. Before making any recommendation, the board
13   shall carefully investigate and study the financial
14   circumstances of the school district and whether or not it has
15   exhausted its available taxing power not only on real property,
16   but also on all other available property and subjects of
17   taxation, and that collection of taxes is being effectively
18   conducted and enforced. Recommendations shall be transmitted to
19   the Department of Education.
20   § 88B19.    Common level ratio.
21      (a)     Establishment.--The board shall annually, prior to July
22   1, establish for each county a common level ratio for the prior
23   calendar year.
24      (b)     Method.--In arriving at the ratio under subsection (a),
25   the board shall use statistically acceptable techniques,
26   including sales ratio studies. The board's method in arriving at
27   the ratio shall be public information. The ratio shall be
28   certified to the chief assessor of each county and shall be
29   admissible as evidence in any appeal involving real property tax
30   assessments.

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 1      (c)     Appeal.--A political subdivision or taxpayer aggrieved
 2   by any finding, conclusion, method or technique of the board
 3   made under this section may, in writing, file objections to and
 4   appeal de novo the ratio determination to Commonwealth Court.
 5   After receiving the objections, the board may grant a hearing
 6   and may modify or adjust its findings and computations as
 7   appropriate.
 8      (d)     Review.--If the common level ratio increases or
 9   decreases by 10% or more, the board shall immediately review its
10   findings prior to certification of the ratio.
11   § 88B20.    Publication of information by board.
12      (a)     Publication of information.--The board shall publish the
13   following information, which shall be updated annually:
14            (1)   The statistical methods used to calculate the common
15      level ratio and the State Tax Equalization Board market
16      ratio.
17            (2)   Procedures for excluding sales data and how the
18      procedures compare with practices of the International
19      Association of Assessing Officers.
20            (3)   Procedures to ensure that dissimilar properties are
21      not treated as a single group.
22            (4)   Standards to be used for sales sample size and
23      procedures to be used when sales samples are not adequate.
24      (b)     Transmission of data from contractor.--If a municipality
25   contracts for services relating to an assessment, the data
26   collected by the contractor must be transmitted to the
27   municipality within 60 days of its collection or development.
28   § 88B21.    State Tax Equalization Advisory Committee.
29      (a)     Establishment.--The State Tax Equalization Advisory
30   Committee is established within the department for purposes of

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 1   providing the board with technical support, responding to issues
 2   presented to it by the board and making recommendations in order
 3   to assist the board with fulfilling its duties under this
 4   chapter. The department shall provide administrative, legal and
 5   technical support as needed by the advisory committee in order
 6   to accomplish its purpose.
 7      (b)   Membership.--The advisory committee shall consist of 13
 8   voting members, selected as follows:
 9            (1)   A designee of the Secretary of Revenue who shall be
10      an employee of the department.
11            (2)   A designee of the Secretary of Community and
12      Economic Development who shall be an employee of the
13      Department of Community and Economic Development.
14            (3)   A designee of the Secretary of Education who shall
15      be an employee of the Department of Education.
16            (4)   One member of the Local Government Commission
17      appointed by the President pro tempore of the Senate.
18            (5)   One member of the Local Government Commission
19      appointed by the Minority Leader of the Senate.
20            (6)   One member of the Local Government Commission
21      appointed by the Speaker of the House of Representatives.
22            (7)   One member of the Local Government Commission
23      appointed by the Minority Leader of the House of
24      Representatives.
25            (8)   The following members appointed by the Governor as
26      follows:
27                  (i)   One representative of the Local Government
28            Commission who is not a commission member and is
29            appointed in consultation with the Executive Director of
30            the Local Government Commission.

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 1                (ii)    Three representatives of county government with
 2          experience in property valuation assessment and taxation.
 3          One representative shall be from a county of the first
 4          class appointed from a list of three qualified
 5          individuals recommended by the County Commissioners
 6          Association of Pennsylvania. One representative shall be
 7          from a county of the second class or second class A
 8          appointed from a list of three qualified individuals
 9          recommended by the County Commissioners Association of
10          Pennsylvania. One representative shall be from a county
11          of the third, fourth, fifth, sixth, seventh or eighth
12          class appointed from a list of three qualified
13          individuals recommended by the County Commissioners
14          Association of Pennsylvania.
15                (iii)   Two representatives of the Assessors'
16          Association of Pennsylvania appointed in consultation
17          with the Executive Director of the Assessors' Association
18          of Pennsylvania.
19    (c)   Terms of appointment.--
20          (1)   The terms of the members appointed under subsection
21    (b)(1), (2) and (3) shall continue so long as the appointing
22    public official continues to serve in an official position.
23          (2)   The terms of the members appointed under subsection
24    (b)(4), (5), (6) and (7) shall coincide with the terms of
25    their respective elective offices. The members may not
26    continue to serve on the advisory committee beyond the
27    expiration of their term.
28          (3)   The members under subsection (b)(8) shall be
29    appointed by the Governor for staggered five-year terms.
30    (d)   Initial appointment, expiration and vacancy.--An

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 1   appointing authority shall appoint initial members to the
 2   advisory committee within 30 days of the effective date of this
 3   subsection. When a vacancy occurs on the advisory committee, the
 4   appointing authority shall appoint a successor member within 90
 5   days of the vacancy. Except for members appointed under
 6   subsection (b)(4), (5), (6) and (7), a member whose term has
 7   expired shall continue as a member of the advisory committee
 8   until a replacement has been appointed. An expired member shall
 9   have full voting rights and count towards a quorum. In no event
10   shall a member continue to serve on the advisory committee
11   beyond 180 days from the date of the term expiration.
12      (e)     Organization.--The members of the advisory committee
13   shall elect from among themselves a member to serve as
14   chairperson and any other officers as they deem necessary.
15      (f)     Compensation.--The members of the advisory committee
16   shall serve without compensation but shall be reimbursed by the
17   Commonwealth for all necessary expenses incurred while attending
18   meetings of the advisory committee.
19      (g)     Meetings.--The advisory committee shall meet as often as
20   necessary at the call of the chairperson of the advisory
21   committee, who shall also call meetings at the request of the
22   board. There shall be at least two weeks' notice to each member
23   of the advisory committee of any meeting.
24      (h)     Quorum.--Seven members of the advisory committee shall
25   constitute a quorum. A majority of the advisory committee shall
26   be necessary to take any action of the advisory committee.
27   § 88B22.    Construction.
28      Nothing in this chapter shall be construed to change or
29   affect the validity of the assessed valuation of any real
30   property for the purpose of levying taxes by any political

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 1   subdivision.
 2   § 88B23.   Funding contingency.
 3      The board's authority to carry out the duties set forth in
 4   section 88B09(11), (12), (13) and (14) (relating to general
 5   powers and duties) is contingent upon receipt of an
 6   appropriation in an amount sufficient to complete these duties.
 7      Section 3.    Repeals are as follows:
 8          (1)     The General Assembly declares that the repeal under
 9      paragraph (2) is necessary to effectuate the addition of 53
10      Pa.C.S. Ch. 88B.
11          (2)     Chapter 15 of the act of June 27, 1996 (P.L.403,
12      No.58), known as the Community and Economic Development
13      Enhancement Act, is repealed.
14          (3)     All acts and parts of acts are repealed insofar as
15      they are inconsistent with this act.
16      Section 4.    The addition of 53 Pa.C.S. Ch. 88B is a
17   continuation of Chapter 15 of the act of June 27, 1996 (P.L.403,
18   No.58), known as the Community and Economic Development
19   Enhancement Act. The following apply:
20          (1)     Except as otherwise provided in 53 Pa.C.S. Ch. 88B,
21      all activities initiated under Chapter 15 of the Community
22      and Economic Development Enhancement Act shall continue and
23      remain in full force and effect and may be completed under 53
24      Pa.C.S. Ch. 88B. Resolutions, orders, regulations, rules,
25      decisions and sequence of methods used for arriving at market
26      value for odd-numbered and even-numbered years which were
27      made under Chapter 15 of the Community and Economic
28      Development Enhancement Act and which are in effect on the
29      effective date of this section shall remain in full force and
30      effect until revoked, vacated or modified under 53 Pa.C.S.

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 1    Ch. 88B. Contracts, obligations and agreements entered into
 2    under Chapter 15 of the Community and Economic Development
 3    Enhancement Act are not affected nor impaired by the repeal
 4    of Chapter 15 of the Community and Economic Development
 5    Enhancement Act.
 6        (2)   The Legislative Reference Bureau has the power and
 7    duty to recodify regulations of the State Tax Equalization
 8    Board to effectuate the addition of 53 Pa.C.S. Ch. 88B.
 9        (3)   Except as set forth in paragraph (4), any difference
10    in language between 53 Pa.C.S. Ch. 88B and Chapter 15 of the
11    Community and Economic Development Enhancement Act is
12    intended only to conform to the style of the Pennsylvania
13    Consolidated Statutes and is not intended to change or affect
14    the legislative intent, judicial construction or
15    administrative interpretation and implementation of the State
16    Tax Equalization Board Law.
17        (4)   Paragraph (3) does not apply to the following
18    provisions:
19              (i)    Replacing the Department of Community and
20        Economic Development with the Department of Revenue.
21              (ii)    The addition of 53 Pa.C.S. § 88B04.
22              (iii)    The addition of 53 Pa.C.S. § 88B09(15).
23    Section 5.      This act shall take effect in 60 days.




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