How are assessments prepared?
Pennsylvania has a constitutional requirement for uniformity of taxation. Counties are the governmental unit principally responsible for assessments. They typically meet the uniformity requirement by adopting a “base year” market value. A countywide reassessment is conducted, and the values are determined according to the market as of the date of the reassessment. This date becomes the “base year.” The county then applies a percentage to that market value to calculate the assessment. Dauphin County’s base year is 2001. Our ratio of assessment is 100 percent. Thus, our assessments presently represent 100 percent of a property’s 2001 market value.
Related Questions
- Who presents the assessments and recommendations prepared by the sponsor in the peer consultation document to the Peer Consultation Panel?
- How can interim lighting assessments be prepared if the tool is not be available until 2011?
- What can parents do to help their children get prepared for the statewide assessments?
