Senate Bill 567 Printer's Number 1099

PENNSYLVANIA, July 31 - year includes a selection of counties from different parts of

this Commonwealth, including rural, suburban and urban

communities.

(4) The number and location of school districts lying in

more than one county.

(b) Cyclical reassessment schedule.--On or before January 1,

2027, and each year thereafter, the department shall publish an

updated county reassessment schedule. The schedule shall require

each county to complete a countywide revision of assessment

every five years. In the event that a county completes a

countywide revision of assessment prior to the year designated

in the department's schedule, the department shall adjust the

schedule in the next yearly publication.

§ 88A06. Funding cyclical revision of assessment.

(a) Estimation of cost.--No later than September 30, 2026,

and each year thereafter, the commissioners, or the body or

individual exercising equivalent authority, of each county shall

adopt a resolution publishing an estimate of the costs of

compliance with this chapter over a five-year period.

(b) Supplemental revenue in support of countywide

reassessment.--To defray the costs to the county to comply with

this chapter, the commissioners, or the body or individual

exercising equivalent authority, of each county may:

(1) adopt a fee reasonably calculated to meet the costs

estimated in subsection (a), repayment of self-liquidating

debt under subsection (c), or both, and not to exceed $20 per

year, on each parcel of real property in the county; or

(2) levy a tax not to exceed one mill in addition to the

county's general millage.

(c) Operating reserve fund.--Any revenue collected under

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