Pennsylvania Code
Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 5598 (August 31, 2024).

61 Pa. Code § 159.2. Reports by local taxing authorities.

§ 159.2. Reports by local taxing authorities.

 Cut-off date on adjustments. The cut-off date on adjustments shall conform with the following:

   (1)  An adjustment to the assessed values, tax rates, realty tax equivalent or total tax receipts shall be submitted by a local taxing authority to the Department on or before August 1 of the year the Department will distribute to each reporting local taxing authority its share of the total realty tax equivalent.

   (2)  If the adjustment is submitted by a local taxing authority to the Department after the August 1 cut-off date, the adjustment will be incorporated into the determination by the Department in its next subsequent distribution.


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