[{"@context":"https:\/\/schema.org\/","@type":"BlogPosting","@id":"https:\/\/www.grossmcginley.com\/resources\/blog\/pa-supreme-court-decision-could-impact-future-of-tax-assessment-appeals\/#BlogPosting","mainEntityOfPage":"https:\/\/www.grossmcginley.com\/resources\/blog\/pa-supreme-court-decision-could-impact-future-of-tax-assessment-appeals\/","headline":"PA Supreme Court Decision Could Impact Future of Tax Assessment Appeals","name":"PA Supreme Court Decision Could Impact Future of Tax Assessment Appeals","description":"In early April, we\u00a0discussed the pending Pennsylvania Supreme Court ruling in the Valley Forge Towers Apartments N, […]","datePublished":"2017-07-11","dateModified":"2021-07-14","author":{"@type":"Person","@id":"https:\/\/www.grossmcginley.com\/resources\/author\/john-gross\/#Person","name":"John F. \"Jack\" Gross","url":"https:\/\/www.grossmcginley.com\/resources\/author\/john-gross\/","identifier":13,"image":{"@type":"ImageObject","@id":"https:\/\/www.grossmcginley.com\/wp-content\/uploads\/2021\/02\/John-F-Jack-Gross-headshot-150x150.jpg","url":"https:\/\/www.grossmcginley.com\/wp-content\/uploads\/2021\/02\/John-F-Jack-Gross-headshot-150x150.jpg","height":96,"width":96}},"publisher":{"@type":"Organization","name":"Gross McGinley, LLP","logo":{"@type":"ImageObject","@id":"https:\/\/www.grossmcginley.com\/wp-content\/uploads\/2017\/10\/logopng-00436945-e1531508982151.png","url":"https:\/\/www.grossmcginley.com\/wp-content\/uploads\/2017\/10\/logopng-00436945-e1531508982151.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.grossmcginley.com\/wp-content\/uploads\/2017\/07\/future-of-tax-assessment-appeals.jpg","url":"https:\/\/www.grossmcginley.com\/wp-content\/uploads\/2017\/07\/future-of-tax-assessment-appeals.jpg","height":800,"width":800},"url":"https:\/\/www.grossmcginley.com\/resources\/blog\/pa-supreme-court-decision-could-impact-future-of-tax-assessment-appeals\/","about":["Blog"],"wordCount":449,"keywords":["Real Estate","Real Estate Law","Tax Assessment Appeals","Tax Law"],"articleBody":"In early April, we\u00a0discussed the pending Pennsylvania Supreme Court ruling in the Valley Forge Towers Apartments N, LP, et al, v. Upper Merion Area School District, et al, case (the \u201cValley Forge Case\u201d), where the Pennsylvania Supreme Court was presented with an opportunity to shed light and provide direction on the lawfulness of a growing pattern of property assessment appeals of commercial properties initiated by school districts across the state that were being challenged by the affected property owners as unconstitutional.\u00a0 In their challenge, the Valley Forge Case property owners (made up of large apartment complexes) argued that they were being unfairly selected for reassessments because Pennsylvania law requires uniformity, and the school district was not seeking to reassess single-family residences.\u00a0 The property owners alleged the school district was motivated by claims that single-family homes were owned by school district residents subject to property taxes, while the tenants at the apartment complex were not residents and did not directly pay property taxes, and thus the school districts assessment challenges were an attempt to increase revenue while avoiding political accountability.On July 5, 2017, the Pennsylvania Supreme Court issued an Opinion remanding the dispute back to the Montgomery County Court of Common Pleas and directing the Court to consider the merits of the property owners\u2019 constitutional challenge rather than dismiss the property owners\u2019 case on procedural grounds (which the County Court had done and which prompted the property owners\u2019 appeal to the Pennsylvania Commonwealth Court and then the Pennsylvania Supreme Court).\u00a0 In remanding the case, the Supreme Court noted many flaws in the school district\u2019s arguments and reminded the parties (as well as the lower Courts) that all real estate is to be viewed as a single class entitled to uniform treatment and should be protected from intentional or systematic enforcement of the tax laws.\u00a0 The Supreme Court also made clear that while a school district has a statutory right to challenge tax assessments; it may not do so in a way prohibited by the uniformity clause of the Constitution.\u00a0 Accordingly, the County Court will now consider the merits of the property owners\u2019 claims with guidance from the Supreme Court as to the scope of a school district\u2019s authority and the parameters of the Uniformity Clause of the Pennsylvania Constitution.Attorney Jack Gross is a real estate attorney, counseling buyers and sellers in residential and commercial real estate transactions and zoning matters as well as tax assessment matters. He is a licensed title agent in the state of Pennsylvania.Attorney Sam Cohen is a litigation attorney who has represented property owners in land ownership, tax assessment, and zoning matters before local and state courts as well as municipal boards."},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Resources","item":"https:\/\/www.grossmcginley.com\/resources\/#breadcrumbitem"},{"@type":"ListItem","position":2,"name":"Blog","item":"https:\/\/www.grossmcginley.com\/resources\/\/blog\/#breadcrumbitem"},{"@type":"ListItem","position":3,"name":"PA Supreme Court Decision Could Impact Future of Tax Assessment Appeals","item":"https:\/\/www.grossmcginley.com\/resources\/blog\/pa-supreme-court-decision-could-impact-future-of-tax-assessment-appeals\/#breadcrumbitem"}]}]