Pennsylvania § 8817 Changes in assessed valuation

Pennsylvania Statutes

§ 8817 — Changes in assessed valuation

Pennsylvania § 8817

JurisdictionPennsylvania

Title 53MUNICIPALITIES GENERALLY

PartPART VII

Ch. 88CONSOLIDATED COUNTY ASSESSMENT

Subch.SUBJECTS OF LOCAL TAXATION; EXCEPTIONS;

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Bluebook

53 Pa. Cons. Stat. § 8817 (2026).

Text

(a)General rule.--In addition to other authorization provided in this chapter, the assessors may change the assessed valuation on real property when a parcel of land is subdivided into smaller parcels or when improvements are made to real property or existing improvements are removed from real property or are destroyed. The recording of a subdivision plan shall not constitute grounds for assessment increases until lots are sold or improvements are installed. The painting of a building or the normal regular repairs to a building shall not be deemed cause for a change in valuation by the assessors under the authority of this section.

(b)Construction.--A change in the assessed valuation on real property authorized by this section shall not be construed as a spot reassessment under section

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(a) General rule.--In addition to other authorization provided in this chapter, the assessors may change the assessed valuation on real property when a parcel of land is subdivided into smaller parcels or when improvements are made to real property or existing improvements are removed from real property or are destroyed. The recording of a subdivision plan shall not constitute grounds for assessment increases until lots are sold or improvements are installed. The painting of a building or the normal regular repairs to a building shall not be deemed cause for a change in valuation by the assessors under the authority of this section.

(b) Construction.--A change in the assessed valuation on real property authorized by this section shall not be construed as a spot reassessment under section 8843 (relating to spot reassessment).

Legislative History

(July 7, 2022, P.L.455, No.41, eff. 60 days) 2022 Amendment.Act 41 amended subsec. (a). Cross References.Section 8817 is referred to in section 8841 of this title.