Pennsylvania Legislation Update

January 2011Newsletters In the Zone

One of the highlights of Act 93, which was approved by Pennsylvania Governor Ed Rendell on Oct. 27, 2010, is a chapter known as the “Consolidated County Assessment Law.” In essence, the Consolidated County Assessment Law, with an effective date of Jan. 1, 2011, does primarily what its name implies: it consolidates the Second Class A and Third Class County Assessment Law and the Fourth to Eighth Class County Assessment Law.

By way of background, the Second Class A and Third Class Counties are larger in size than the Fourth to Eighth Class Counties, and differences, albeit mostly slight ones, existed in the different assessment laws. The Consolidated County Assessment Law attempts to remove those differences.

The General County Assessment Law remains, as do the First Class County Assessment Law (applicable to Philadelphia), the Second Class County Assessment Law (applicable to Allegheny County) and the Third Class City Assessment Law. However, as of Jan. 1, 2011, the Second Class A and Third Class County Assessment Law and the Fourth to Eighth Class County Assessment Law became the Consolidated County Assessment Law.

For decades, the Second Class A and Third Class County Assessment Law and the Fourth to Eighth Class County Assessment Law contained slight differences, but, as previously stated, the Consolidated County Assessment Law attempts to eliminate those inconsistencies. In addition to updating and simplifying the language from the prior laws, the Consolidated County Assessment Law does include substantive changes as well. For example, language has been added that addresses the appointment and role of a chief assessor for a county, and previously distinct provisions regarding real estate tax exemption have been reconciled.

For more information, please contact David H. Comer at 610.397.7963 or [email protected]