On February 10, 2023, in a much-anticipated group of Opinions, the Pennsylvania Commonwealth Court (“Court”) held that four separate Tower Health hospitals (one in Montgomery County and three in Chester County) did not qualify as institutions of purely public charity and thus, the hospitals were not entitled to real property tax exemptions for the 2018
Allegheny County – Bonus – Real Estate Tax Assessment Appeal Deadline – March 31, 2023
The deadline for filing a real estate tax assessment appeal for the 2023 tax year is fast approaching in Allegheny County. The deadline is March 31, 2023. Normally, you would only be able to appeal the assessment for the 2023 tax year, however, because of the shenanigans with Allegheny County manipulating the Common Level Ratio
Historical drops in Common Level Ratios Should have Commercial Pennsylvania Property Owners Contemplating Annual Assessment Appeals for the 2023 Tax Year
With historical drops in common level ratios throughout Pennsylvania’s 67 counties from last year to this year, commercial or industrial property owners should be reviewing their assessed values for potential reductions for the 2023 tax year.
The annual assessment appeal deadline of August 1, 2022 for assessed values effective for tax year January 1, 2023
Philadelphia Reassessment Update
The City’s Office of Property Assessment is planning to post the results of reassessments of all properties in Philadelphia by Monday, May 9, 2022.
The new values of more than 580,000 residential, commercial, industrial, and institutional properties in Philadelphia are to take effect for Tax Year 2023, with property taxes due on March 31, 2023.
Wayne County – Countywide Reassessment Update
Wayne County is currently going through a countywide reassessment whereby the county is going to reassess ever property within its border. The last time Wayne County performed a countywide reassessment was in 2004. Wayne County started the countywide reassessment process back in January 2021 and has since held public meetings, mailed out data mailers to
Allegheny County – Real Estate Tax Assessment Appeal Deadline – March 31, 2022
The deadline for filing a real estate tax assessment appeal for the 2022 tax year is fast approaching in Allegheny County. The deadline is March 31, 2022. Property owners of hotels, restaurants, bars or any property type that has been affected by COVID 19 should be taking a close look at their assessed values for
PA Supreme Court Still Interested in School District Selection Process for Real Estate Tax Appeals
On February 1, 2022, the Pennsylvania Supreme Court granted a Petition for Allowance of Appeal in GM Berkshire Hills LLC and GM Oberlin Berkshire Hills LLC v. Berks County Board of Assessment and Wilson School District, 16 MAP 2022. The issues are limited to the following:
a. Do a school district’s selective real estate
Time to Start Looking at Your Assessed Values in Pennsylvania in Preparation for Annual Assessment Appeal Deadlines
The annual assessment appeal deadline of August 1, 2021 for assessed values effective for tax year January 1, 2022 is quickly approaching for the following Pennsylvania Counties:
Adams, Bucks, Butler, Cambria, Chester, Dauphin, Erie, Fayette, Franklin, Indiana, Lackawanna, Lancaster, Lawrence, Lehigh, Luzerne, Monroe, Montgomery, Northampton and York.
However, because August 1, 2021 falls on a
Pennsylvania Department of Revenue extends Voluntary Compliance Program for Retailers with Inventory in Pennsylvania
The Pennsylvania Department of Revenue has extended its Voluntary Compliance Program (“Program”) for any business that has inventory or stores property in Pennsylvania but is not registered to collect and pay Pennsylvania taxes. The Program, which runs through June 8, 2021, offers a limited lookback period and penalty relief when the business becomes compliant.
Taxpayers
PA Department of Revenue Updates Common Level Ratio for Delaware County for Realty Transfer Tax Purposes
The Pennsylvania Department of Revenue adjusted the Common Level Ratio (“CLR”) for Delaware County to reflect Delaware County’s countywide reassessment base change effective January 1, 2021. Accordingly, for documents accepted between 7/1/2020 to 12/31/2020 the applicable Delaware County CLR is 2.00. For documents accepted between 1/1/2021 to 6/30/2021 the applicable Delaware County CLR is 1.00.