Certified Pennsylvania Evaluator Practice Exam

In which county does Act 28 not apply?

1. Allegheny

2. Philadelphia

3. Pittsburgh

4. Luzerne

The correct answer is: Philadelphia

Act 28, also known as the "Assessment Law," is a piece of legislation in Pennsylvania that governs the assessment of real property for tax purposes. It is important to recognize that certain provisions of this act may not apply uniformly across all counties due to specific local laws or charters. Philadelphia is a unique case because it operates under its own Home Rule Charter, which provides it the authority to govern many aspects of local government, including property assessments. Consequently, Philadelphia may implement its assessment procedures independently of Act 28, allowing it to tailor its regulations to better fit the city’s specific needs and circumstances. In contrast, the other counties presented, such as Allegheny, Pittsburgh (which is located within Allegheny County), and Luzerne County, follow standard provisions of the assessment law, where Act 28 applies. This distinction underscores the varying applicability of state legislation in municipalities that have their distinct governance frameworks, like Philadelphia.