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”).
Real Estate Taxes
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
On October 16, 2023, the Pennsylvania Supreme Court granted Tower Health’s Petition for Allowance of Appeal related to the Montgomery County hospital property. The Supreme Court is going to address the following two issues on appeal:
- 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…
PA Commonwealth Court Flatlines Nonprofit Hospitals Exempt Status for Real Property Taxes
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…
Commonwealth Court Grants 100% Exemption for Historic Building
In In Re: Appeal of the Coatesville Area S.D., et al., Nos.1130 & 1161 C.D. 2018 (Pa. Commw. Ct. Aug. 19, 2022), the Commonwealth Court decided cross-appeals of a taxing school district and a property owner regarding the owner’s entitlement to an exemption from real estate taxes as an institution of purely public charity…
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…