Presenter
Presented by Mr. Udin
Title
An Ordinance supplementing the Pittsburgh Code, Title Two, 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 Two, Fiscal; Article IX, Property Taxes; Chapter 263, Real Property Tax and Exemption; Section 263.02 "Payment options, discount and delinquency penalty" is hereby amended and supplemented by adding Subsection (e), Appeal of a County-Wide Reassessment.
Chapter 263, Real Property Tax and Exemption
Section 263.02 "Payment options, discount and delinquency penalty"
(e) Appeal of a County-Wide Reassessment. During the year following a county-wide reassessment, a property owner that has filed a timely appeal with the Allegheny County Board of Property Assessment, Appeals and Review contesting the value determined for such property, may elect to pay the current year real estate tax for the appealed property based upon the assessed value for the year immediately preceding the county-wide reassessment. This election will be available only if the tax for all prior years not under contention are paid in full.
The process to follow for election of the alternate payment shall be as follows:
(1) The property owner shall notify the Treasurer's Office in writing that an appeal has been filed. Such notification shall include the property owner's name, address and City account number of the appealed property and shall include a copy of the appeal document filed with the Allegheny County Board of Property Assessment, Appeals and Review.
(2) The property owner must elect the tri-annual payment option method of payment.
(3) The property owner must pay the first two installments at the contested value of the
appealed property.
(4) Upon acceptance of the election by the Treasurer's Office, the third installment shall be adjusted to reflect either a balance of tax due based on the value of the prior year or no additional tax due. If additional tax is due, such payment must be made within thirty days of the billing.
(5) Upon disposition of the appeal and notice to the City of the disposition by the Allegheny County Board of Property Assessment, Appeals and Review, the City will either bill the property owner for any additional tax due or issue a refund if it is determined that the tax has been overpaid. If the disposition results in additional tax due, the additional amount must be paid within thirty days of such billing.
If a property owner, their agent or representative does not appear for the scheduled appeal hearing, upon notification by the Allegheny County Board of Property Assessment, Appeals and Review, the City Treasurer shall demand payment in full of the amount of tax due based on the reassessed value less credit for any tax that may have been paid. Such demand shall include penalty and interest calculated from the date the tax was originally due.