State Tax Equalization Board

The Board was established by the General Assembly in Act 447 PL 1046, 1947, to compensate for the lack of assessment uniformity statewide in distributing school subsidies. The Board consists of a Chairman, two Members, and a staff of eighteen. The Board is appointed by the Governor and approved by the Legislature for a term of four years.
JAMES A. ZURICK, Chairman

James A.Zurick, born Feb. 5, 1958 in Shamokin, Pa., son of William P. Zurick and the late Anne T. Zurick; Our Lady of Lourdes H.S. 1976, Catholic University of America 1980, Pace University School of Law 1983; Attorney at Law, Real Estate Broker, Title Insurance Agent; appointed by Governor Edward G. Rendell to the Board on March 23, 2004; appointed Chairman, by Governor Edward G. Rendell October 5, 2004; married to the former Santina M. Muccari; 3 children: Andrew, Stephanie and Anne.

DANIEL GUYDISH, Member

Daniel G. Guydish, born Sept. 30, 1945 in West Hazleton, son of the late Daniel and Emma Stone Guydish; West Hazleton H.S., 1963; Bloomsburg University, 1967 (B. S.) Education; Bloomsburg University, 1969 (M. S.) Education; Temple University, Doctoral Studies. Educator, Hazleton Area School District, 1967 - 1997 Retired. Councilman, West Hazleton Borough, 1982 -1994, Mayor, West Hazleton Borough, 1994 - Present; He was appointed Member, State Tax Equalization Board, by the Governor Tom Ridge June 15, 2000: appointed Chairman, State Tax Equalization Board, by Governor Tom Ridge October 16, 2000; married Kerri Gyuricsek 1, daughter, Kayla.

JOSEPH E. GURZENDA, Member

The Honorable Joseph E. Gurzenda, born March 24, 1937 in Tresckow, Carbon County, son of the late Joseph and Margaret ( Bodnar ) Gurzenda; attended Univ. of Delaware, King's College, Real Estate Institute, Waddell & Reed Brokerage Sch.; State Senator, 1976-1980, business entrepreneur, small retail businesses, strip mine management and development; appointed by Governor Edward G. Rendell May 11, 2004; married to the former Monica Mulik; 2 children: Bernadette and Joseph.

CERTIFICATION OF MARKET VALUE
The primary function of the Board is to determine annually the aggregate market value of taxable real property in each political subdivision and school district throughout the Commonwealth of Pennsylvania. Legislative restrictions as stipulated in Section 7 (3) and Section 14 of Act 447, determine the computation procedure to be used in an odd or even year. The market values are certified annually to the Department of Education and the respective school districts on or before July 1 of each year. These market values are used by the Department of Education as one factor in a legislative formula for the distribution of the state subsidies to each school district.
COMMON LEVEL RATIO
This function of the Board is to establish a common level ratio of assessed value to market value for each county for the prior calendar year. Act 267 of 1982 requires the State Tax Equalization Board to use statistically-acceptable techniques, to make the methodology for computing ratios public, and to certify the ratio of the chief assessor of each county each year.

TOM CORBETT, GOVERNOR