On June 8, 2022, the Pennsylvania Supreme Court denied the City of Philadelphia’s (the “City”) Petition for Allowance of Appeal from the decision of the Commonwealth Court in Duffield House Assocs., L.P. v. City of Phila., 260 A.3d 329 (Pa. Cmwlth. 2021) (“Duffield House”). In that case, the Commonwealth Court had affirmed the trial
Real Estate Taxes
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…
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. …
Allegheny County – Real Estate Assessment Appeal Deadline – March 31, 2021
The deadline for filing a real estate tax assessment appeal for the 2021 tax year is fast approaching in Allegheny County. The deadline is March 31, 2021. Property owners of hotels, restaurants, bars or any property type that has been affected by the government restrictions due to COVID 19 should be taking a close look…
Pennsylvania State Tax Equalization Board (“STEB”) establishes Common Level Ratio for each County for the calendar year 2019
The Pennsylvania State Tax Equalization Board (“STEB”) has released the Common Level Ratio (“CLR”) real estate valuation factors for 2019. The common level ratio is the ratio of assessed value to market value used to value properties in a particular county for property tax purposes, and is used for purposes of appealing property tax assessments…
Pennsylvania State Tax Equalization Board (“STEB”) establishes Common Level Ratio for each county for the calendar year 2018
The Pennsylvania State Tax Equalization Board (“STEB”) has released the Common Level Ratio (“CLR”) real estate valuation factors for 2018. The common level ratio is the ratio of assessed value to market value used to value properties in a particular county for property tax purposes, and is used for purposes of appealing property tax assessments…