ASSESSMENT OFFICE
Department of Finance and Administration
John Frazier, C.P.E., Chief Assessor Greene County Office Building, 2nd Floor
93 East High Street, Waynesburg, PA 15370
Phone: 724-852-5211 / Fax: 724-852-5383
Office Hours: 8:30 a.m. to 4:30 p.m., Monday - Friday
OFFICE OVERVIEW:
The Greene County Assessment Office, under the supervision of the Greene County Board of Commissioners, shall employ the three universal approaches to value in arriving at the Fair Market Value of all land, improvements and minerals within the county. This course of action will provide for a uniform and equalized method of assessment throughout the county.
In this process, the office’s objective is to regard property owners, taxpayers and others with dignity and respect. The office’s fundamental ambition is to find ways to help and lend a hand to resolve questions and concerns of taxpayers, property owners and others.
The Assessment Office is to arrive at the Fair Market Value of all taxable property within the county. The Fair Market Value represents the amount for which one could willingly sell property to a willing purchaser/buyer. If the property owner feels that the Fair Market Value arrived at by the Assessment Office is a fair estimate of the property’s selling potential, then the Assessment Office has met its duty under the law.
ASSESSMENT OFFICE NEWS:
December 15, 2011 (Commissioners Public Meeting) — Commissioners made the motion to resolve to set the millage for property taxes within the County of Greene for the year 2012 at the following rates:
General Fund: 6.77 mills or 67.7 cents on each $100 of assessed valuation
Debt Service: .695 mills or 6.95 cents on each $100 of assessed valuation
Library Fund: .07 mills or .7 cents on each $100 of assessed valuation
November 23, 2011 (Coal Helps Boost Assessment Rolls) — click here for full story.
November 22, 2011 (Walmart Files Tax Appeal) — click here for the full story.
November 17, 2011 (County Expected to Hold Line on Tax Rate) — The property tax rate will remain at 7.535 mills . . . click here for the full story.
December 17, 2010 (Property Taxes) — As expected, the commissioners approved a 2011 budget that includes a slight property tax cut. The tax rate will be reduced by 1.4 percent to 7.535 mills. The cut will translate to a savings of $5.25 for the owner of a property assessed at $50,000. Commissioners lowered the millage rate because the county will pay less in debt service payments next year.
HOW PROPERTY TAXES ARE DETERMINED:
Many property owners believe that the Assessment Office establishes the taxes on a property. This is not true; the Assessment Office establishes the Fair Market Value of the property only. The taxing authority (county, municipality or school district) establishes the taxes. Real estate taxes are established by the various taxing authorities. The taxing authority takes the total of ALL taxable real estate value in the authority’s district and divides this amount into the budget requirements for revenue for the district. This simple mathematical calculation results in the tax millage rate.
As property owners and taxpayers consider the tax rates set by the taxing authorities, they should give close attention to tax rates or "millage" changes of those taxing authorities. The millage or tax rates are set by the various taxing authorities within whose jurisdiction the property is located.
For example, if the Assessment Office determines the total of all taxable property in a certain school district to be $120,000,000, and the school district requires $5,000,000 in revenue from property taxes, the school district would make the following calculation: $5,000,000 (revenue needed) divided by $120,000,000 (total taxable property in the district) = .04167.
Therefore, the property rate for that school district will need to be 41.67 mills to receive the needed $5,000,000 in revenue. A person owning a property assessed at $50,000 will pay $2,083.50 in property taxes (.04167 X $50,000).
If, in the above example, the school district increases the budget to $7,500,000 needed in revenue from property taxes, then the following mathematical calculation produces the tax rate: $7,500,000 divided by $120,000,000 = .0625, or 62.5 mills.
The owner of the $50,000 assessed property will pay $3,125 in taxes (.0625 X $50,000). Property taxes increased by $1,041.50, even though the assessed value remained the same.
PA PROPERTY TAX/RENT REBATE PROGRAM:Property Tax/Rent Rebate application forms and assistance are available at no cost from Department of Revenue district offices, local Area Agencies on Aging, senior centers and state legislators’ offices.
The PA Department of Revenue is aware that a company is contacting older Pennsylvanians by mail, offering to prepare Property Tax/Rent Rebate applications for a fee. While it’s unfortunate that a company is charging for a service that the government and other agencies provide for free, there appears to be nothing illegal about the offer.
Explanation of Program:
The rebate program benefits eligible Pennsylvanians age 65 and older; widows and widowers age 50 and older; and people with disabilities age 18 and older. The income limit is $35,000 a year for homeowners and $15,000 annually for renters, and half of Social Security income is excluded.
The maximum standard rebate is $650, but supplemental rebates for qualifying homeowners can boost rebates to $975.
The Property Tax/Rent Rebate Program is one of five programs supported by the Pennsylvania Lottery. Since the program’s 1971 inception, older adults and adults with disabilities have received $4.8 billion in of property tax and rent rebates. The rebate program also receives funding from slots gaming.
For more information on the rebate program and rebate application forms, click here.
WEB-BASED PROPERTY RECORD ONLINE ACCESS:
The Greene County Online Assessment Database is available to licensed professionals at a fee. Greene County reserves the right to change the fee and/or the way the site is accessed, as well as the content of the site, at any time. The current fee structure allows for unlimited access for up to two concurrent users in an organization.
Click here for more information on accessing property records online.
GEOGRAPHIC INFORMATION SYSTEM (GIS):
Geographic Information System (GIS) is an analytical tool that allows an operator to view map layers on a computer screen while accessing databases of the map features. By viewing the map layers simultaneously, one can analyze relationships within and between the different layers.
In other words, a GIS is simply a way to show information about a city in a "picture" form. It has been said that 90 percent of a city's operations are land-related, whether it is locating a home for a 911 call or planning an economic development project. A GIS goes beyond the ability to simply look at a map. With a GIS, one click on a map can indicate such things as a street name, the location of the nearest elementary school or a view of a local park.
Click here for more information on our GIS.
HOMESTEAD & FARMSTEAD APPLICATIONS:
The Homeowner Tax Relief Act of 2004 allows school districts to reduce property taxes through a homestead exclusion. Property tax relief will be funded by a combination of state revenue from gaming and dedicated local income taxes.
OFFICE STAFF & PROFESSIONAL STANDINGS:
The Assessment Office appraisers are licensed as Certified Pennsylvania Evaluators (C.P.E.). To obtain this license, each person must attend more than 90 hours of training in real estate valuation and pass a comprehensive test administered by the Pennsylvania State Board of Certified Real Estate Appraisers. After the license is granted, each person must complete bi-annually at least 28 hours of continuing education in real estate with at least six hours in Uniform Standards of Professional Appraisal and Assessment Law. The person is licensed to perform ad-valorem (at value) appraisals for real estate taxation.
Melody Lesko, Administrative Assistant (Phone: 724-852-5242) & Certified Notary Public
Mary Ann (Lou) Lewis, C.P.E., Assistant Assessor (Clean and Greene) (Phone: 724-852-5241) & Certified Notary Public
Ryan White, Field Assessor 1 (Phone: 724-852-1041)
COUNTY TAX & ASSESSMENT BOARD: Board meetings are set to be quarterly following the first monthly meeting of the Board of Commissioners, in the first-floor conference room of the County Office Building. Board members include the Commissioners and three individuals appointed by the commissioners.
Board of Assessment Appeals: (Updated 1/4/2012)
Commissioner Pam Snyder, Chairman
Commissioner Archie Trader, Vice Chairman
Commissioner Chuck Morris, Secretary
Gertrude Busti, Board Member
Larry Pettit, Board Member
Kimberly Coles, Board Member
Cheryl Cowen, Solicitor for the Board
Click here for Assessment Board Meeting Notes. RELATED LINKS:
For general information, please contact the Information Services at 724-852-5399 / Toll Free: 1-888-852-5399. County Office Building, 93 E. High Street, Waynesburg, PA 15370
