In a memo, state Rep. Warren Kampf, R-Montgomery, said some school districts are improperly seeking to increase revenue for their budgets by using "spot appeals" of property tax assessments or appealing county assessors' decisions after properties have been improved by their owners.

Kampf's HB 1213 legislation would add new requirements for appealing property tax assessments and provide standards of redress in appeals.

Under the proposed bill, a taxing district would be prohibited from appealing the assessment of a property based on the purchase or sale of the property, purchase or sale of a partial or total interest in the entity holding its legal title, financing or refinancing of the property of investments that affect the safety elements of the property or investments as required by fair housing or disability laws and regulations.

Taxing districts would be allowed to appeal an assessment if the assessment is from a countywide reassessment and the appeal is filed by Sept. 1, or if the land is divided into smaller lots or a change in the productive use of the property has occurred.

The amendment would also prohibit a person from collecting a refund on taxes paid for an appeal that was adjudicated as of the effective date of this proposed legislation.

Kampf's legislation also states that the burden falls on the taxing district seeking to increase the assessment to prove that the proposed assessment is not inconsistent with requirements of Section 1 of Article VIII of the Pennsylvania Constitution.