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Category Archives: Assessments

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Tax Appeal Victory

Posted in Assessments

We recently had a significant victory in a large tax appeal case in Allegheny County, PA.  The property included 2 office buildings that were being transitioned from a single tenant to a multi-tenant property. There were 2 years under appeal and, prior to our challenge, the assessed fair market value was $49 million.  Our appraised… Continue Reading

Fox Challenges Real Estate Tax Legislation

Posted in Assessments, Eminent Domain

Fox Rothschild has filed a class action on behalf of the owners of approximately 1,240 properties located in Philadelphia challenging recent legislation which “adopts” an artificially high Established Predetermined Ratio (EPR) for the 2013 tax year. Significantly, while the legislation expressly recognizes that real estate tax assessment in the City has become “increasingly at variance… Continue Reading

PA Legislature Holds Property Tax Hearings

Posted in Assessments, Eminent Domain

The Pennsylvania House of Representatives’ bipartisan House Select Committee on Property Tax Reform held two days of hearings in Harrisburg to review local government property tax collection, reassessments and local tax structures. The committee is conducting a review of Pennsylvania’s local tax structure. According to an article in PA Law Weekly, State Representative Tom Quigley,… Continue Reading

PA Court Rules That “Ongoing Subdivision Concerns” Should Not Be Considered In Valuing Individual Subdivision Lots

Posted in Assessments, Eminent Domain

In Greth Development v. Berks County Board of Assessment Appeals, the Berks County trial court considered whether the tax assessment of individual lots of a residential subdivision should take into account “ongoing subdivision concerns, including cash flow, absorption rate of lot sales, and ongoing expenses.” The case involved a residential subdivision in which 25 lots… Continue Reading

Philadelphia Taxpayers Intervene to Defend 18.1 Percent CLR

Posted in Assessments

The Philadelphia’s Board of Revision of Taxes (BRT) recently decided to apply the County of Philadelphia Common Level Ratio (CLR)–which had been reduced by Pennsylvania’s State Tax Equalization Board (STEB) from 32 percent to 18.1 percent–to property values as certified by the City of Philadelphia’s Office of Property Assessment (OPA). Our firm filed a Petition… Continue Reading

Tax Assessment System Challenge Dismissed

Posted in Assessments, Eminent Domain

A Philadelphia judge recently dismissed a challenge by a group of Philadelphia taxpayers challenging the city’s tax assessment practices. The suit alleged that properties were “over assessed” due to alleged illegal and unconstitutional City Property Tax practices. The complaint took issue with the citywide moratorium on property tax reassessments that went into effect in January… Continue Reading

PA Commonwealth Court Issues Important Tax Assessment Appeal Ruling

Posted in Assessments

The Pennsylvania Commonwealth Court recently decided a tax assessment appeal involving a 486,086 square foot industrial facility in Erie County. The Court considered a number of important issues including: 1. Whether the taxpayer’s appraiser utilized a “value-in-use” methodology? 2. Whether the Court was entitled to split the difference between the appraiser’s values? 3. Whether the… Continue Reading

Philadelphia Voters To Decide Fate Of BRT

Posted in Assessments

On May 18, 2010 (PA Primary Election Day), Philadelphia voters will decide whether the City’s Board of Revision of Taxes should be abolished. The BRT is an independent agency that sets the value of all properties in Philadelphia which determines the amount a property owner must pay in property taxes.

Philadelphia BRT Problems Continue

Posted in Assessments

The Philadelphia Board of Revision of Taxes announced that the BRT will freeze reassessments on most Philadelphia properties for up to two tax years, or until every parcel can be reassessed.