PA SB567

Counties of second through eighth class must conduct countywide property reassessments every five years according to a schedule established by the Department of Revenue, with 10-15 counties completing reassessments annually starting November 15, 2027

Counties may fund reassessment costs through a per-parcel fee up to $20/year, an additional tax levy up to one mill, or self-liquidating debt; county operating reserve funds may also be used for reassessment expenses

Noncompliant counties face withholding of state liquid fuels tax payments until the required reassessment is completed and certified

The State Tax Equalization Board is restructured within the Department of Revenue with three ex officio members (Secretaries of Revenue, Education, and Community and Economic Development or designees) replacing the previous appointed board structure

A 13-member State Tax Equalization Advisory Committee is created with representatives from state agencies, the Local Government Commission, county governments, and the Assessors' Association of Pennsylvania to provide technical support to the board