Pennsylvania § 8847 Application of assessment changed as result of appeal

Pennsylvania Statutes

§ 8847 — Application of assessment changed as result of appeal

Pennsylvania § 8847

JurisdictionPennsylvania

Title 53MUNICIPALITIES GENERALLY

PartPART VII

Ch. 88CONSOLIDATED COUNTY ASSESSMENT

Subch.ASSESSMENT ROLL, VALUATION, NOTICE AND APPEALS

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Bluebook

53 Pa. Cons. Stat. § 8847 (2026).

Text

(a)General rule.--Except as provided in subsection (b), for purposes of taxation, if there is a change in assessment made by the board as a result of an assessment appeal, a taxing district shall apply the changed assessment in computing taxes imposed in the next fiscal year of the taxing district following the fiscal year in which the board heard the appeal and rendered its decision.

(b)Exceptions.--Subsection (a) shall not apply to:

(1)Interim assessments made pursuant to section 8841(c) (relating to assessment roll and interim revisions).

(2)Reductions in assessments due to a catastrophic loss pursuant to section 8815 (relating to catastrophic loss).

(3)Correction to assessments made due to clerical or mathematical errors pursuant to section 8816 (relating to clerical and mathe

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(a) General rule.--Except as provided in subsection (b), for purposes of taxation, if there is a change in assessment made by the board as a result of an assessment appeal, a taxing district shall apply the changed assessment in computing taxes imposed in the next fiscal year of the taxing district following the fiscal year in which the board heard the appeal and rendered its decision.

(b) Exceptions.--Subsection (a) shall not apply to:

(1) Interim assessments made pursuant to section 8841(c) (relating to assessment roll and interim revisions).

(2) Reductions in assessments due to a catastrophic loss pursuant to section 8815 (relating to catastrophic loss).

(3) Correction to assessments made due to clerical or mathematical errors pursuant to section 8816 (relating to clerical and mathematical errors).