As noted in an August blog, Allegheny County has been ordered by the Court of Common Pleas to reassess its 585,005 taxable and exempt parcels. The order puts in place a timeline of when certain actions are to occur, with the first—the selection of a special master or judge to oversee the order—to happen this month.
The county executive’s presentation of the 2027 Comprehensive Fiscal Plan on Oct. 6 provides some insight as to the reassessment’s cost. The $153.2 million capital budget has seven spending areas, including bridges, roads, buildings and equipment. It is within the equipment area—$39.2 million, mostly for technology—that a $3 million expense will be “… for the initiation of the court-ordered countywide reassessment project.” That amounts to 8 percent of that portion of the 2027 capital budget.
As to what it will specifically go toward is unclear—the order states the reassessment will involve a contractor and must be underway by July. Next year’s proposed operating budget does not plan for a sizeable change in the Administrative Services Department, where the Property Assessments Division is housed. Headcount is proposed to increase by four employees.
Since the plan projects out-years, 2028 shows a reassessment expense of $5 million (out of a $38 million equipment portion, or 13 percent). For years 2029 through 2032, the year by which the reassessment is to be implemented, there is no dollar amount for the reassessment but the capital expense for the equipment area will be in the range of $31 to $38.5 million.
Of course, there will be additional expenses dealing with informal and formal appeals, some of which may continue to the courts when the new values are eventually sent to taxpayers. Will county policymakers attempt a full accounting of the reassessment—not only the amounts in the capital budget, which will come from bonds, but also time and expense from other departments?
And will they compare what this reassessment ends up costing compared to what the cost might have been under a more frequent schedule? Council is still considering a three-year schedule, but if it is approved, likely would not go into place until after the court-ordered reassessment is complete. That’s unfortunate as we recommended for many years such a change.
