Lancaster County is currently going through a countywide reassessment whereby the county is going to reassess every property within its border. The last time Lancaster County performed a countywide reassessment was in 2018. Lancaster County will mail 2027 Assessment Notices to all property owners containing the final assessed values before July 1, 2026. Property owners
Real Estate Taxes
PA Supreme Court Resuscitates Non-Profit Hospital’s Tax Exempt Status
On May 30, 2025, the Pennsylvania Supreme Court reversed a Commonwealth Court decision that Pottstown Hospital, LLC (“Hospital”) did not qualify as an institution of purely public charity entitled to real property tax exemption.
In 2023, the Commonwealth Court had held in a group of four related decisions — Pottstown School District v. Montgomery County…
A Trap for the Unwary: Commonwealth Court Declares Inability to Withdraw Real Estate Tax Appeals Unless All Parties Agree
In CCP Berks, LLC v. Berks Cnty. Bd. of Assessment et al., 562-64, 570, & 595 C.D. 2024 (Pa. Cmwlth Ct. Apr. 1, 2025), in a 2-1 decision, Commonwealth Court effectively declared that a party initiating a real estate tax appeal is unable to withdraw the appeal unless all parties agree. In 2020, property…
Settlement Negotiations Unraveled: Key Lessons from Armstrong Township v. Choice FuelCorp, Inc.
In an unreported panel decision of Armstrong Township v. Lycoming County Board of Assessment Appeals and Choice FuelCorp, Inc., 140 C.D. 2022 (Pa. Cmwlth. Ct. Apr. 5, 2024), the Commonwealth Court of Pennsylvania reversed the trial court’s order that had enforced a settlement agreement between Armstrong Township (the “Township”) and Choice FuelCorp, Inc. (“Choice”).
Allegheny County Changes its Annual Assessment Deadline for the 2025 Tax Year and Forward
Allegheny County is no longer going to be the oddball Pennsylvania county when it comes to its annual assessment appeal deadline. On June 4, 2024, Allegheny County amended its Ordinance regarding annual assessment appeal deadlines so that for the 2025 tax year all annual assessment appeals shall be filed by October 1, 2024. Additionally…
Pennsylvania Real Estate Annual Assessment Appeal Deadlines Are Quickly Approaching for Tax Year 2025
Pennsylvania real estate taxes are usually very large line items on any corporate balance sheet. Accordingly, you should be reviewing your assessed value(s) on an annual basis if you are a Pennsylvania commercial or industrial property owner or a lessee of a commercial or industrial property that pays the property taxes as part of your…
Commonwealth Court Reverses Dismissal of Appeal Based on “Mailbox Rule”
In Mixell v. Cumberland County Board of Assessment Appeals, 313 A.3d 330 (Pa. Commw. Ct. 2024), the Commonwealth Court held that the Board of Assessment Appeals (“Board”) had failed to show proof of mailing sufficient to establish that a property owner had received hearing notices in her property tax appeal.
The property owner had…
Allegheny County – Real Estate Tax Annual Assessment Appeal Deadline is April 1, 2024
The deadline for filing a real estate tax assessment appeal for the 2024 tax year is fast approaching in Allegheny County. The deadline is April 1, 2024. The Common Level Ratio for 2024 is 54.5%.
Allegheny County is the only county out of the 67 counties in Pennsylvania whereby you appeal the assessed value when…
Update on Tower Health’s Chester and Montgomery County Real Estate Tax Exemption Appeals
- Whether the Commonwealth Court erred by holding that Pottstown Hospital, LLC, offered substantial executive compensation based upon the financial
UPCOMING PENNSYLVANIA ANNUAL ASSESSMENT APPEAL DEADLINES POST AUGUST 1
Now that the 2024 tax year August 1 annual assessment appeal filing deadline has passed for 26 counties in Pennsylvania, the appeal deadlines for the remaining 41 counties are as follows:
August 15
Berks
August 31
Wyoming
September 1
ARMSTRONG, BEDFORD, BRADFORD, CAMERON, CARBON, CENTRE, CLEARFIELD, CLINTON, COLUMBIA, CUMBERLAND, ELK, FOREST, FULTON, GREENE, HUNTINGDON, JEFFERSON…