Presenter
Presented by Mr. Udin
AS AMENDED BY SUBSTITUTE
Title
An Ordinance supplementing the Pittsburgh Code, Title II, Fiscal Article IX, Property Taxes, Chapter 263, Real Property Tax and Exemption, Section 263.02, Payment Options, Discount and Delinquency Penalty by adding Subsection (e), appeal of a county-wide reassessment.
Body
Be it resolved that the Council of the City of Pittsburgh hereby enacts as follows:
Section 1. The Pittsburgh Code, Title II, Fiscal Article IX, Property Taxes, Chapter 263, Real Property Tax and Exemption, Section 263.02, Payment Options, Discount and Delinquency Penalty, is hereby supplemented by adding Subsection (e), appeal of a county-wide reassessment, as follows:
(e) Appeal of a county-wide reassessment. During the year following a county-wide reassessment, a property owner who has filed a timely appeal for the year with the Allegheny County Board of Property Assessment Appeals and Review may elect to pay the current year real estate tax for the appealed property based upon the property's assessed value for the year immediately preceding the county-wide reassessment. The payment of taxes, either total or tri-annual payment, must be made on or before the due date for payment. If the property owner elects to pay the the current year real estate tax based upon the property's assessed value for the year immediately preceding the county-wide reassessment, the property owner shall provide the City Treasurer with a copy of the timely filed Property Assessment Appeal Form when payment of the taxes is made. Should the findings of the Allegheny County Board of Property Assessment Appeals and Review result in a higher assessed property value, the City Treasurer shall provide notice of the new tax and, where applicable, new tri-annual payments. The property owner will be afforded at least thirty days to pay any tax due at that time. If the findings of the Allegheny County Board of Property Assessment Appeals and Review result in a lower assessed property value, any refund from the amount of taxes already paid by the property owner will be refunded within sixty days or deducted evenly from remaining tri-annual payments, as appropriate. If a property owner, their agent or representative does not appear for their appeal hearing, the City Treasurer, upon notification by the Allegheny County Board of Property Assessment Appeals and Review, shall demand payment of the full amount of taxes due at the newly reassessed value, along with any penalty and interest thereon from the date the payment of the tax was originally due.