Pa. Cons. Stat. » 53 Pa. Cons. Stat. (MUNICIPALITIES) / Chapter 88
Pennsylvania Consolidated Statutes

53 Pa. Cons. Stat. § 8841 (2026)

 Assessment roll and interim revisions.

✓ current as of May 2026
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SUBCHAPTER D

ASSESSMENT ROLL, VALUATION, NOTICE AND APPEALS

 

Sec.

8841.  Assessment roll and interim revisions.

8842.  Valuation of property.

8843.  Spot reassessment.

8844.  Notices, appeals and certification of values.

8845.  Service of notices.

8846.  Notice of changes given to taxing authorities.

8847.  Application of assessment changed as result of appeal.

8848.  Special provisions relating to countywide revisions of assessments.

§ 8841.  Assessment roll and interim revisions.

(a)  Preparation of assessment roll.--Annually, on or before the first day of July, the county assessment office shall prepare and submit to the board, in a form prescribed by the board, an assessment roll of property subject to local taxation or exempted from local taxation.

(b)  Form of assessment roll.--The board shall determine the form of the assessment roll which shall include the following for each taxing district:

(1)  The name of the last known owner of record of each parcel with the last known address of the owner.

(2)  The location of each parcel and the uniform parcel identifier or reference to the tax map.

(3)  The assessment of each parcel of land and the assessed value of any improvements.

(4)  The aggregate assessments for each municipality.

(5)  The assessment of each parcel exempted from local taxation.

(c)  Interim revisions to assessment roll.--The county assessment office is authorized to make additions and revisions to the assessment roll at any time in the year to change the assessments of existing properties pursuant to section 8817 (relating to changes in assessed valuation) or add properties and improvements to property mistakenly omitted from the assessment roll as long as notice is provided in accordance with section 8844 (relating to notices, appeals and certification of values). All additions and revisions shall be a supplement to the assessment roll for levy and collection of taxes for the tax year for which the assessment roll was originally prepared.

(d)  Public inspection of assessment rolls.--

(1)  The assessment roll shall be open to public inspection at the county assessment office during ordinary business hours. Within 15 days after completion of the assessment roll, the county assessment office, by publication in one or more newspapers of general circulation in the county, shall give notice of the following:

(i)  The fact that the assessment roll has been completed.

(ii)  The place where and time when the assessment roll will be open for inspection.

(iii)  The right to file in writing an appeal from an assessment, on or before the first day of September, or an earlier date designated by the county commissioners, in accordance with section 8844.

(2)  This subsection shall be not be construed to limit the right of any resident of this Commonwealth to access public records in accordance with the act of February 14, 2008 (P.L.6, No.3), known as the Right-to-Know Law.

 

Cross References.  Section 8841 is referred to in sections 8844, 8847, 8851 of this title; section 14971 of Title 16 (Counties).

Notes of Decisions
Cited in 11 cases (4 in the last 5 years), 2014–2024 · leading case: Butler Area Sch. Dist. v. Pennsylvanians for Union Reform, 172 A.3d 1173 (Pa. Commw. Ct. 2017).
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Butler Area Sch. Dist. v. Pennsylvanians for Union Reform, 172 A.3d 1173 (Pa. Commw. Ct. 2017). · cites it 4× “2 53 Pa. C.S. §8841(d). Pennsylvanians for Union Reform (Requester) appeals from two orders issued by the Butler County Court of Common Pleas (trial court) that denied access to addresses it requested under the RTKL.”
In re Appeal of Springfield Sch. Dist., 101 A.3d 835 (Pa. Commw. Ct. 2014). “§ 8841(c), the county assessment office is authorized "to make additions and revisions to the assessment roll at any time in the year to change the assessments of existing properties.” The county assessment office must mail "notice of any change in assessment or new assessment…”
Duke Energy Fayette II, LLC v. Fayette Cnty. Bd. of Assessment Appeals, 116 A.3d 1176 (Pa. Commw. Ct. 2015). · cites it 2× “Even if die property was considered exempt during its KOZ status, - Section 8841(b)(5) of the Law, 53 Pa.C.S. § 8841(b)(5), requires that the assessment of exempt property be included in the tax rolls.”
In Re: Appeal of Springfield Hosp. ~ Appeal of: Prospect Crozer, LLC, 179 A.3d 632 (Pa. Commw. Ct. 2018). · cites it 2× “However, I respectfully dissent from the Majority's conclusion that the 1994 PILOT Order authorized the parties to modify the law relative to when Prospect became liable for the property's taxes.”
Circle of Seasons Charter Sch. v. Nw. Lehigh S.D. (Pa. Commw. Ct. 2022). · cites it 3× “53 Pa. C.S. §8841(a). Moreover, [t]he county assessment office is authorized to make additions and revisions to the assessment roll at any time in the year to change the assessments of existing properties pursuant to [S]ection 8817 (relating to changes in assessed valuation) or…”
E.W. Scherich v. Greene Cnty. Bd. of Assessment (Pa. Commw. Ct. 2018). · cites it 2× “6 Section 8841(a) of the CCAL, 53 Pa.C.S. § 8841(a), requires a county assessment office to prepare and submit to the assessment board an assessment roll of property subject to and exempted from local taxation.”
Chester Upland S.D. v. 103 Com. Drive ILP, LLC (Pa. Commw. Ct. 2024). · cites it 2× “53 Pa. C.S. §8841(a). Moreover, [t]he county assessment office is authorized to make additions and revisions to the assessment roll at any time in the year to change the assessments of existing properties pursuant to section 8817 (relating to changes in assessed valuation) or…”
Circle of Seasons Chart Sch v. NW Lehigh SD, Aplt. (Pa. 2024). · cites it 2× “]” 53 Pa.C.S. § 8841(c). Property assessment changes may include, as here, an adjustment from nontaxable status to taxable status following the sale of the property, or an increase in the assessed amount.”
M. Manor Holding, LP & Mountain Manor Dev. Co., LP v. Monroe Cnty. Tax Claim Bureau & the Monroe Cnty. Bd. of Assessment Appeals (Pa. Commw. Ct. 2018). “53 Pa. C.S. § 8841. It also provides for the form of the assessment roll, interim revisions to the assessment roll and for public inspections of the assessment rolls.”
J. McGraw, LLC v. Warren Cnty. Bd. of Assessment Appeals ~ Appeal of: Warren Cnty. Bd. of Assessment Appeals (Pa. Commw. Ct. 2019). “”); Section 8831(c)(3) and (4) of the Consolidated Assessment Law, 53 Pa. C.S. §8841(c)(3), (4) (“It shall be the duty of the chief assessor to: .”
BT Prop., LLC v. Luzerne Cnty. Assessor's Off. (Pa. Commw. Ct. 2024). “53 Pa.C.S. § 8841(a). Section 8841(c) allows interim revisions to the assessment roll during the year to change the assessments of existing properties per Section 8817 (relating to changes in assessed valuations) or to add properties and improvements to property that were…”
— 53 Pa. Cons. Stat. § 8841(a) — 4 cases
E.W. Scherich v. Greene Cnty. Bd. of Assessment (Pa. Commw. Ct. 2018). “6 Section 8841(a) of the CCAL, 53 Pa.C.S. § 8841(a), requires a county assessment office to prepare and submit to the assessment board an assessment roll of property subject to and exempted from local taxation.”
Circle of Seasons Charter Sch. v. Nw. Lehigh S.D. (Pa. Commw. Ct. 2022). “53 Pa. C.S. §8841(a). Moreover, [t]he county assessment office is authorized to make additions and revisions to the assessment roll at any time in the year to change the assessments of existing properties pursuant to [S]ection 8817 (relating to changes in assessed valuation) or…”
Chester Upland S.D. v. 103 Com. Drive ILP, LLC (Pa. Commw. Ct. 2024). “53 Pa. C.S. §8841(a). Moreover, [t]he county assessment office is authorized to make additions and revisions to the assessment roll at any time in the year to change the assessments of existing properties pursuant to section 8817 (relating to changes in assessed valuation) or…”
BT Prop., LLC v. Luzerne Cnty. Assessor's Off. (Pa. Commw. Ct. 2024). “53 Pa.C.S. § 8841(a). Section 8841(c) allows interim revisions to the assessment roll during the year to change the assessments of existing properties per Section 8817 (relating to changes in assessed valuations) or to add properties and improvements to property that were…”
— 53 Pa. Cons. Stat. § 8841(b) — 1 case
E.W. Scherich v. Greene Cnty. Bd. of Assessment (Pa. Commw. Ct. 2018). “6 Section 8841(a) of the CCAL, 53 Pa.C.S. § 8841(a), requires a county assessment office to prepare and submit to the assessment board an assessment roll of property subject to and exempted from local taxation.”
— 53 Pa. Cons. Stat. § 8841(b)(5) — 1 case
Duke Energy Fayette II, LLC v. Fayette Cnty. Bd. of Assessment Appeals, 116 A.3d 1176 (Pa. Commw. Ct. 2015). “Even if die property was considered exempt during its KOZ status, - Section 8841(b)(5) of the Law, 53 Pa.C.S. § 8841(b)(5), requires that the assessment of exempt property be included in the tax rolls.”
— 53 Pa. Cons. Stat. § 8841(c) — 6 cases
In re Appeal of Springfield Sch. Dist., 101 A.3d 835 (Pa. Commw. Ct. 2014). “§ 8841(c), the county assessment office is authorized "to make additions and revisions to the assessment roll at any time in the year to change the assessments of existing properties.” The county assessment office must mail "notice of any change in assessment or new assessment…”
Duke Energy Fayette II, LLC v. Fayette Cnty. Bd. of Assessment Appeals, 116 A.3d 1176 (Pa. Commw. Ct. 2015). “Even if die property was considered exempt during its KOZ status, - Section 8841(b)(5) of the Law, 53 Pa.C.S. § 8841(b)(5), requires that the assessment of exempt property be included in the tax rolls.”
In Re: Appeal of Springfield Hosp. ~ Appeal of: Prospect Crozer, LLC, 179 A.3d 632 (Pa. Commw. Ct. 2018). “However, I respectfully dissent from the Majority's conclusion that the 1994 PILOT Order authorized the parties to modify the law relative to when Prospect became liable for the property's taxes.”
Circle of Seasons Charter Sch. v. Nw. Lehigh S.D. (Pa. Commw. Ct. 2022). “53 Pa. C.S. §8841(a). Moreover, [t]he county assessment office is authorized to make additions and revisions to the assessment roll at any time in the year to change the assessments of existing properties pursuant to [S]ection 8817 (relating to changes in assessed valuation) or…”
Circle of Seasons Chart Sch v. NW Lehigh SD, Aplt. (Pa. 2024). “]” 53 Pa.C.S. § 8841(c). Property assessment changes may include, as here, an adjustment from nontaxable status to taxable status following the sale of the property, or an increase in the assessed amount.”
— 53 Pa. Cons. Stat. § 8841(c)(3) — 1 case
J. McGraw, LLC v. Warren Cnty. Bd. of Assessment Appeals ~ Appeal of: Warren Cnty. Bd. of Assessment Appeals (Pa. Commw. Ct. 2019). “”); Section 8831(c)(3) and (4) of the Consolidated Assessment Law, 53 Pa. C.S. §8841(c)(3), (4) (“It shall be the duty of the chief assessor to: .”
— 53 Pa. Cons. Stat. § 8841(d) — 1 case
Butler Area Sch. Dist. v. Pennsylvanians for Union Reform, 172 A.3d 1173 (Pa. Commw. Ct. 2017). “2 53 Pa. C.S. §8841(d). Pennsylvanians for Union Reform (Requester) appeals from two orders issued by the Butler County Court of Common Pleas (trial court) that denied access to addresses it requested under the RTKL.”
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