Pennsylvania Consolidated Statutes

53 Pa. Cons. Stat. § 8802 (2026)

Definitions.

✓ current as of May 2026

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§ 8802. Definitions.

The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Assessed value." The assessment placed on real property by a county assessment office upon which all real estate taxes shall be calculated.

"Assessment." Assessed value.

"Auxiliary appeal board." An auxiliary board of assessment appeals created in accordance with section 8853 (relating to auxiliary appeal boards).

"Base year." The year upon which real property market values are based for the most recent countywide revision of assessment of real property or other prior year upon which the market value of all real property of the county is based for assessment purposes. Real property market values shall be equalized within the county and any changes by the board shall be expressed in terms of base-year values.

"Board." The board of assessment appeals or the board of assessment revision established in accordance with section 8851 (relating to board of assessment appeals and board of assessment revision). The term, when used in conjunction with hearing and determining appeals from assessments, shall include an auxiliary appeal board.

"Board of assessment appeals." The assessment appeals board in counties of the second class A and third class, and in counties of the fourth through eighth classes where the county commissioners do not serve as a board of assessment revision.

"Board of assessment revision." County commissioners in counties of the fourth through eighth classes when serving as an assessment appeals board.

"Chief assessor." The individual appointed by the board of county commissioners with the advice of the board of assessment appeals in accordance with section 8831 (relating to chief assessor).

"Common level ratio." The ratio of assessed value to current market value used generally in the county and published by the State Tax Equalization Board on or before July 1 of the year prior to the tax year on appeal before the board under the act of June 27, 1947 (P.L.1046, No.447), referred to as the State Tax Equalization Board Law.

"County assessment office." The division of county government responsible for preparing and maintaining the assessment rolls, the uniform parcel identifier systems, tax maps and other administrative duties relating to the assessment of real property in accordance with this chapter.

"County commissioners." The board of county commissioners or, in home rule charter counties, the body or individual exercising the equivalent authority.

"Countywide revision of assessment." A change in the established predetermined ratio or revaluation of all real property within a county.

"Established predetermined ratio." The ratio of assessed value to market value established by the board of county commissioners and uniformly applied in determining assessed value in any year.

"High tunnel." A structure which meets the following:

(1) Is used for the production, processing, keeping, storing, sale or shelter of an agricultural commodity as defined in section 2 of the act of December 19, 1974 (P.L.973, No.319), known as the Pennsylvania Farmland and Forest Land Assessment Act of 1974, or for the storage of agricultural equipment or supplies.

(2) Is constructed consistent with all of the following:

(i) Has a metal, wood or plastic frame.

(ii) When covered, has a plastic, woven textile or other flexible covering.

(iii) Has a floor made of soil, crushed stone, matting, pavers or a floating concrete slab.

"Interim assessment." A change to the assessment roll anytime during the year.

"Manufactured home." A manufactured home as defined in section 603(6) of the National Manufactured Housing Construction and Safety Standards Act of 1974 (Public Law 93-383, 42 U.S.C. 5402(6)) or a structure designed and used exclusively for living quarters.

"Mobile home." A structure manufactured before 1976, designed and used exclusively for living quarters or commercial purposes, but only incidentally operated on a highway.

"Municipality." A county, city, borough, incorporated town or township.

"Normal regular repairs." The term shall include:

(1) The repair or replacement of materials or components of property features for the purpose of maintenance.

(2) The replacement of existing property features with new versions reasonably similar in function, quality, material and dimension.

"Parcel identifier." An identifying number assigned to real property in accordance with the act of January 15, 1988 (P.L.1, No.1), known as the Uniform Parcel Identifier Law.

"Property features." The term includes roofing, siding, flooring, heating and air conditioning systems and windows.

"Spot reassessment." The reassessment of a property or properties by a county assessment office that is not conducted as part of a countywide revision of assessment and which creates, sustains or increases disproportionality among properties' assessed values. The term does not include board action ruling on an appeal.

"Taxing district." A county, city, borough, incorporated town, township, school district or county institution district.

(Dec. 18, 2013, P.L.1190, No.114, eff. 60 days; Oct. 24, 2018, P.L.1139, No.155, eff. Jan. 1, 2020; July 1, 2020, P.L.543, No.46, eff. Jan. 1, 2021; July 7, 2022, P.L.455, No.41, eff. 60 days)

2022 Amendment. Act 41 added the defs. of "normal regular repairs" and "property features."

2020 Amendment. Act 46 added the defs. of "manufactured home" and "mobile home."

2018 Amendment. Act 155 amended the def. of "auxiliary appeal board."

2013 Amendment. Act 114 added the def. of "high tunnel."

References in Text. The act of June 27, 1947 (P.L.1046, No.447), referred to as the State Tax Equalization Board Law, referred to in the def. of "common level ratio," was repealed by the act of April 18, 2013 (P.L.4, No.2). The subject matter is now contained in Chapter 15 of the act of June 27, 1996 (P.L.403, No.58), known as the Community and Economic Development Enhancement Act.

Cross References. Section 8802 is referred to in section 8582 of this title.

Notes of Decisions

Cited in 25 cases (9 in the last 5 years), 2014–2025 · leading case: J.B. Blanda & S.R. Blanda v. Somerset Cnty. Bd. of Assessment Appeals v. Somerset Cnty., Jefferson Twp., & Somerset Area SD, 131 A.3d 560 (Pa. Commw. Ct. 2016).

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J.B. Blanda & S.R. Blanda v. Somerset Cnty. Bd. of Assessment Appeals v. Somerset Cnty., Jefferson Twp., & Somerset Area SD, 131 A.3d 560 (Pa. Commw. Ct. 2016). · cites it 2× “” 53 Pa. C.S. §8802. Section 8843 of the Assessment Law provides that “[t]he [c]ounty assessment office is prohibited from engaging in the practice of spot reassessment.”

In re Appeal of Springfield Sch. Dist., 101 A.3d 835 (Pa. Commw. Ct. 2014). “” Section 8802 of the Consolidated County Assessment Law, as amended, 53 Pa.C.S. § 8802. The provisions of the State Tax Equalization Board Law, formerly 72 P.”

Songer v. Cameron Cnty. Bd. of Assessment Appeal v. Cameron Cnty. Sch. Dist., 173 A.3d 1253 (Pa. Commw. Ct. 2017). “” 53 Pa.C.S. § 8802 (emphasis added). In other words, a number reflecting the value of the property.”

Duke Energy Fayette II, LLC v. Fayette Cnty. Bd. of Assessment Appeals, 116 A.3d 1176 (Pa. Commw. Ct. 2015). “” 53 Pa.C.S. § 8802. Section 8817 of the Law provides: (a) General rule.”

Phoenixville Area Sch. Dist. v. J. Shi ~ Appeal of: J. Shi & F. Zheng (Pa. Commw. Ct. 2025). · cites it 5× “” 53 Pa.C.S. § 8802. As explained by this Court: The CLR is calculated for each county on an annual basis by the STEB using data from all arms-length sales transactions during the relevant period, supplemented by independent appraisal data and other relevant information.”

In re Appeal of Maoying Yu, 121 A.3d 576 (Pa. Commw. Ct. 2015). “” 53 Pa.C.S. § 8802. The county assessment office is ''[t]he division of county government responsible for preparing and maintaining the assessment rolls, the uniform parcel identifier systems, tax maps and other administrative duties relating to the assessment of real property…”

Salieri Grp., Inc. v. Beaver Cnty. Auxiliary Appeal Bd., 131 A.3d 618 (Pa. Commw. Ct. 2016). · cites it 2× “” Section 8802 of the Consolidated County Assessment Law, as amended, 53 Pa.C.S. § 8802. A "base year” is "[t]he year upon which real property market values are based for the most recent countywide revision of assessment of real property or other prior year upon which the market…”

Appeal of C. Landis & L.R. Garnas Owner, From the Decisions of the Bd. of Assessment Appeals of Delaware Cnty. (Pa. Commw. Ct. 2019). · cites it 2× “53 Pa. C.S. §8802. 9 The County adopted the base-year method of assessment, determining values as of January 1, 1998, its most recent countywide reassessment.”

Chester-Upland S.D. v. Chester City Bd. of Rev. of Taxes & Appeals ~ Appeal of: Prospect Crozer LLC (Pa. Commw. Ct. 2022). · cites it 2× “” 53 Pa. C.S. §8802. “Assessed value” is defined as “[t]he assessment placed on real property by a county assessment office upon which all real estate taxes shall be calculated.”

Coatesville Area S.D. v. Chester Cnty. Bd. of Assessment Appeals ~ Appeal of: Preserve at Milltown Lantern Owner LLC (Pa. Commw. Ct. 2024). · cites it 2× “53 Pa.C.S. § 8802. We have explained: The CLR is calculated for each county on an annual basis by the STEB using data from all arms-length sales transactions during the relevant period, supplemented by independent appraisal data and other relevant information.”

ARMCO Adv. Materials Corp. v. The Bd. of Assessment Appeals of Butler Cnty. (Pa. Commw. Ct. 2017). “” Section 8802 of the Consolidated County Assessment Law, as amended, 53 Pa.C.S. § 8802. The provisions of the State Tax Equalization Board Law, formerly 72 P.”

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