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
Longstanding Fraternal Organizations May Now Qualify For Tax Exempt Status in Pennsylvania
A little known statutory change now allows for certain fraternal societies to obtain tax exempt status in Pennsylvania.
In Hospital Utilization Project v. Commonwealth, 487 A.2d 1306 (Pa. 1985) (“HUP”), the Pennsylvania Supreme Court set forth the following five-pronged test to determine whether an entity qualifies as “purely public charity” under the
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
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
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
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