Lehigh County property owners may see a change to their taxes next year.

County Commissioners unanimously voted Wednesday to authorize the implementation of the reassessment process for all real estate property within the county.  But the decision isn't final.

It now moves to County Executive Don Cunningham's desk.  He has said he'd veto a reassessment. 

If he does, it will then go back to the Commissioners where it will need six of eight votes to override Cunningham.

Lehigh county properties have not been assessed since 1991.

In a presentation Director of Administration Thomas Muller stated assessment is not a general tax increase but instead is the “redistribution of current tax dollars to correct inequalities caused by years of unequal market value changes.”

Muller stated that property values have gone up 48 percent since 1991 and are currently being sold for prices lower than those assessment rates. The millage rate in 1991 was 11.9, while today the millage is 3.83. The reassessment ratio indicates that assessment values are no longer in sync with the market.

Commissioner Scott Ott, who originally brought the bill to the board, spoke of the assessment as being “urgent,” as it is “crucial to maintain uniformity with the U.S. Constitution.”

The purpose of the assessment is ultimately to “achieve uniformity of real estate taxes within Lehigh County.”  The overall values have increased 55 percent since 1991, 48 percent for residential properties.  Also, more than 21,500 residential homes and 1,600 commercial/industrial buildings have been built within Lehigh County during this time.

Since 2002, 11,500 acres of vacant land has become new construction.

Complete assessment values were established as of December 31 of last year for 109,854 residential properties, 6,888 commercial properties and 8,796 values of vacant land.

Only five properties will see no change to their taxes. More than 57 percent of the county will see decreases, while about 42 percent will have tax increases for the upcoming year. The properties were assessed at 100 percent of the market value.

The revalue of all properties has already been completed using state-of-the-art technology: aerial photos, “change-finder software” and more than 2.5 million high-resolution photos of street views.

The mailing of the new values to all property owners is currently pending, but Muller expects them to be sent out in February. Once properties owners receive their assessment they have until August to file an appeal if they feel the assessment is inaccurate.

Factors that influence the reassessment include items such as lot size, number of full/half baths, basement, pools, and the style of the home.  Not included in the assessment are aspects with examples like number of bedrooms, new electric, windows and roofs, decks and fences, which only affect the market value of the home.

Citizens spoke strongly both for and against the assessment. Realtors were also present during the meeting who were concerned if the bill would pass, would they have public knowledge of the new tax values.

Commissioner Ott stated he has received over 50 emails from realtors encouraging the assessment to occur.

If the bill is enacted, the reassessment is scheduled to be effective in 2013.

The ordinance will become effective in ten days after the bill is passed.