Pennsylvania Supreme Court Ruling May Limit Taxing Authorities’ Ability to Appeal Assessments

Marie K. McConnell      Jul. 6, 2017

On July 5, 2017, the Pennsylvania Supreme Court called into question a school district’s ability to initiate tax assessment appeals. In its decision in Valley Forge Towers Apartments N, LP v. Upper Merion Area Sch. Dist., No. 49 MAP 2016 (Pa. July 5, 2017), the Court addressed the question of whether a taxing authority may selectively appeal assessments of one type of property, such as commercial properties or apartment complexes, while choosing not to appeal the assessments of other types of property – most notably, residential homes. The Court ruled that this practice violates the Uniformity Clause of the Pennsylvania Constitution. Because Pennsylvania school districts regularly appeal tax assessments, this decision may offer relief to taxpayers subject to an unconstitutional challenge.

Fitzpatrick Lentz & Bubba is devoted to providing the highest quality legal representation and advice to owners of residential, commercial and industrial real estate in Pennsylvania tax assessment appeals. For assistance with a tax assessment appeal, please contact Marie K. McConnell or one of our other tax assessment appeals attorneys.

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