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.

Bill Text

• Printer's No. PN1099 View text Current pdf

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• 16 Pa.C.S. § 14984.3

  [or] → or

  Changes the wording for clarity in the list of appropriations from the operating reserve fund.

• 16 Pa.C.S. § 14984.3

  provide for anticipated operating expenditures related either to the planned growth of existing projects or programs or the establishment of new projects or programs if for each project or program appropriations have been made and allocated to a separate restricted account established within the operating reserve fund. → provide for the expenses related to countywide revisions of assessment.

  Replaces a provision regarding operating expenditures with a provision allowing expenses related to countywide revisions of assessment.

• 53 Pa.C.S. (new chapter)

  CHAPTER 88A REGULAR CYCLICAL REVISION OF ASSESSMENT Sec. 88A01. Scope of chapter and applicability. Sec. 88A02. Legislative findings and purpose. Sec. 88A03. Definitions. Sec. 88A04. Regular cyclical revision of assessment. Sec. 88A05. Schedule of cyclical revision of assessment. Sec. 88A06. Funding cyclical revision of assessment. Sec. 88A07. Noncompliance.

  Establishes a new chapter in Title 53 outlining the framework for regular cyclical revisions of property assessments.

• 53 Pa.C.S. § 88A01

  (a) Scope.--This chapter shall apply to all counties of the second, second A, third, fourth, fifth, sixth, seventh and eighth classes, notwithstanding any provision of a home rule charter to the contrary.

  Defines the applicability of the new chapter to specific classes of counties.

• 53 Pa.C.S. § 88A01

  (b) Applicability.--(1) A countywide revision of assessment conducted in accordance with this chapter shall not apply within any city of the third class conducting an assessment as provided in 11 Pa.C.S. § 12522(a)(2) (relating to assessment powers) until an election under 11 Pa.C.S. § 12522(a)(3) occurs.

  Specifies that certain cities are exempt from the new assessment revision requirements until certain conditions are met.

• 53 Pa.C.S. § 88A04

  (a) Regular revisions.--A county shall conduct regular countywide revisions of assessment according to the assessment schedule established by the department under section 88A05.

  Mandates that counties must conduct regular assessments as specified in the new regulations.

• 53 Pa.C.S. § 88A05

  (a) Initial assessment schedule.--The department shall establish a schedule for each county to conduct an initial countywide revision of assessment under this chapter which shall be transmitted to the Legislative Reference Bureau for publication in the next available issue of the Pennsylvania Bulletin on or before January 1, 2026.

  Requires the establishment of an initial assessment schedule for counties.

• 53 Pa.C.S. § 88A06

  (a) Estimation of cost.--No later than September 30, 2026, and each year thereafter, the commissioners, or the body or individual exercising equivalent authority, of each county shall adopt a resolution publishing an estimate of the costs of compliance with this chapter over a five-year period.

  Mandates counties to estimate and publish the costs associated with compliance with the new assessment requirements.

Action History

1. July 31, 2025

   Referred to Local Government

Sponsors

• Wayne D. Fontana · Primary
• Timothy P. Kearney · Cosponsor
• Jay Costa · Cosponsor
• Lindsey M. Williams · Cosponsor

Subjects