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”).

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

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

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:

  1. Whether the Commonwealth Court erred by holding that Pottstown Hospital, LLC, offered substantial executive compensation based upon the financial

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

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

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


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