# 53 Pa.C.S. § 8816: Clerical and mathematical errors

> Pennsylvania · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8816

## Section

- **Citation:** 53 Pa.C.S. § 8816
- **Heading:** Clerical and mathematical errors
- **Jurisdiction:** Pennsylvania
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** PA Code / Title 53 / Chapter 88 / Section 8816

## Text

(a) Correction.--If, through mathematical or clerical error, an assessment is higher than it should have been and taxes are paid on such incorrect assessment, the county assessment office,

upon discovery of the error and correction of the assessment, shall so inform the appropriate taxing district or districts, which shall make a refund to the taxpayer or taxpayers for the period of the error or six years, whichever is less, from the date of application for refund or discovery of the error by the board. Reassessment, with or without application by the owner, as a decision of judgment based on the method of assessment, shall not constitute an error under this section.

(b) Increases.--Nothing in this section shall be construed as prohibiting an assessment office from increasing an assessment for the current taxable year upon the discovery of a clerical or mathematical error. Cross References. Section 8816 is referred to in section 8847 of this title.

## Nearby sections

- [53 Pa.C.S. § 8801 Short title and scope of chapter.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8801.md)
- [53 Pa.C.S. § 8802 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8802.md)
- [53 Pa.C.S. § 8803 Excluded provisions.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8803.md)
- [53 Pa.C.S. § 8804 Construction of chapter.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8804.md)
- [53 Pa.C.S. § 8811 Subjects of local taxation.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8811.md)
- [53 Pa.C.S. § 8812 Exemptions from taxation.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8812.md)
- [53 Pa.C.S. § 8813 Temporary tax exemption for residential construction.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8813.md)
- [53 Pa.C.S. § 8814 Temporary assessment change for real estate subject to sewer connection ban order.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8814.md)
- [53 Pa.C.S. § 8815 Catastrophic loss.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8815.md)
- [53 Pa.C.S. § 8816 Clerical and mathematical errors.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8816.md)
- [53 Pa.C.S. § 8817 Changes in assessed valuation.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8817.md)
- [53 Pa.C.S. § 8818 Assessment of lands divided by boundary lines.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8818.md)
- [53 Pa.C.S. § 8819 Separate assessment of coal and surface.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8819.md)
- [53 Pa.C.S. § 8820 Assessment of real estate subject to ground rent or mortgage.](https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8820.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_PA_T53_C88_S8816. Check the current official text before relying on it. Not legal advice.