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
appe...
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