Pennsylvania Consolidated Statutes

53 Pa. Cons. Stat. § 8843 (2026)

Spot reassessment.

✓ current as of May 2026

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§ 8843. Spot reassessment.

The county assessment office is prohibited from engaging in the practice of spot reassessment. In the event that the county assessment office engages in the practice of spot reassessment, the property owner may file an appeal to the board, limited to the issue of spot reassessment, in accordance with this chapter. Upon a finding by the board or an adjudication by the court that the property owner has been subjected to a spot reassessment, the property owner shall be entitled to a refund of any taxes paid pursuant to a spot reassessment and interest thereon from the date of payment at the same rate and in the same manner as the Commonwealth is required to pay interest pursuant to section 806.1(b) of the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code. A change in assessment resulting from an appeal to the board by a taxpayer or taxing district shall not constitute a spot reassessment.

Cross References. Section 8843 is referred to in sections 8817, 8854 of this title.

Notes of Decisions

Cited in 5 cases (2 in the last 5 years), 2015–2025 · 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. §8843. In In re Young, 911 A.”

C. Fasnacht & C. Fasnacht v. Bd. of Prop. Assessment Appeals of Schuylkill Cnty. v. Schuylkill Cnty., S. Manheim Twp. & Schuylkill Haven Area SD, 156 A.3d 365 (Pa. Commw. Ct. 2017). · cites it 2× “3 Section 8843 of the Consolidated County Assessment Law, 53 Pa.C.S. §8843, prohibits the county assessment office from engaging in the practice of spot reassessment.”

Duke Energy Fayette II, LLC v. Fayette Cnty. Bd. of Assessment Appeals, 116 A.3d 1176 (Pa. Commw. Ct. 2015). “” 53 Pa.C.S. § 8843. In the instant case, there is no dispute that improvements were made to the Property in 2003.”

Phoenixville Area Sch. Dist. v. J. Shi ~ Appeal of: J. Shi & F. Zheng (Pa. Commw. Ct. 2025). · cites it 3× “” 53 Pa.C.S. § 8843. As our Court has explained, “[t]he prohibition against spot assessments precludes entities with the power of assessment from, on their own initiative, reassessing less than an entire county except to correct errors or as otherwise specifically provided by…”

GM Berkshire Hills, Aplts. v. Berks Co. Bd. (Pa. 2023). “For one, and as already noted, the enactment expressly gives taxing districts the right to appeal assessments individually. Also, the statute prohibiting spot reassessment clarifies that a change in an assessment occasioned by an appeal initiated by a taxpayer or taxing district…”

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