Pennsylvania Senate Bill SB567

Pennsylvania 2025-2026 Regular Session

• Introduced: 7/31/25
• Refer: 7/31/25

Caption

In fiscal affairs, further providing for operating reserve fund; providing for regular cyclical revision of assessment and for State Tax Equalization Board; and making a repeal.

Summary

SB 567 would require counties in Pennsylvania to conduct regular, recurring countywide property reassessments on a statewide schedule. It amends county fiscal rules to allow operating reserve funds to be used for reassessment expenses and authorizes counties to finance reassessment work through a parcel fee of up to $20 per year, an additional tax of up to one mill, or self-liquidating debt. The bill also requires each parcel to receive a data review at least once every 10 years and creates a presumption of uniformity for counties that comply with the reassessment schedule and data standards. The bill further establishes a new Chapter 88B for the State Tax Equalization Board, recodifying and expanding the board’s duties. The board would be placed within the Department of Revenue, given authority to collect and analyze property sales and assessment data, calculate common level ratios, certify market values for school districts, oversee reporting and training standards, and develop a statewide database and reassessment guidance. The bill repeals the prior Chapter 15 of the Community and Economic Development Enhancement Act and continues most existing board functions under the new statutory framework, with some changes to agency oversight and board structure.

Impact

SB 567 would significantly alter property assessment administration across most Pennsylvania counties by replacing the current ad hoc or infrequent reassessment model with a mandatory five-year cyclical reassessment system. It would affect county commissioners, assessors, school districts, taxpayers, and the Department of Revenue by imposing new reporting, scheduling, funding, and compliance requirements, and by conditioning certain state payments on completion of reassessments. It also reorganizes the State Tax Equalization Board’s statutory authority, shifting it from the Department of Community and Economic Development to the Department of Revenue and expanding its role in statewide assessment standardization and school aid calculations.

Sentiment

No committee transcripts or recorded votes were provided, so there is no direct evidence of debate, support, or opposition in the available materials. Based on the bill text alone, the measure appears to be framed as a corrective response to constitutional concerns about outdated base-year assessments and unequal property taxation. The overall tone of the legislation is reform-oriented and administrative, emphasizing uniformity, regularity, and statewide standards.

Contention

The most likely points of contention are the mandate for frequent countywide reassessments, the cost of compliance, and the bill’s enforcement mechanisms. Counties may object to the administrative burden and the need to fund reassessments through new fees, taxes, reserve funds, or debt, while taxpayers may be concerned about reassessment-driven changes in property tax bills. School districts and taxing districts may also scrutinize the bill’s effects on appeals, tax limitations, and subsidy calculations, and counties could resist the state withholding certain payments if they miss reassessment deadlines.