Constitutional Law, Commercial Real Estate, Tax Law

Update: After Rehearing, Court Of Appeal Upholds Its Previous Parcel Tax Ruling

by Constantine Baranoff, P. Addison Covert, Brett L. Price, Meghan Covert Russell | Kronick, Moskovitz, Tiedemann & Girard on 3/19/2013

The court of appeal recently upheld its previous ruling that a parcel tax approved by Alameda Unified School District (“District”) voters violates the Government Code’s restriction that special taxes apply “uniformly to all...more

How Secure is Your Pennsylvania Real Property Tax Exemption?

by Gwendolyn Kern, H. W. Turner, Kathleen Williams | K&L Gates LLP on 2/14/2013

In late January, County Executive Richard Fitzgerald announced that thousands of tax-exempt properties in the county will have their exemptions reviewed in 2013. According to Fitzgerald, each owner of tax-exempt property...more

The Supreme Court Speaks; Some Taxpayers Shudder

by Elliott B. Pollack | Pullman & Comley, LLC on 1/30/2013

Originally published in the Commercial Property Executive on January 16, 2013. Property owners frequently raise legitimate questions about hard-to-fathom differences between assessments of similar properties, as well as...more

Religious Camp Exemptions Continue Under Attack

by McNees Wallace & Nurick LLC on 9/25/2012

In our May newsletter, we discussed the Pennsylvania Supreme Court’s decision upholding denial of real estate exemption to a religious camp. Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment Appeals, ___...more

Property Valuation Topics - Summer 2012

by Pullman & Comley, LLC on 7/16/2012

In This Summer 2012 Issue: - Governor Vetoes Revaluation Postponements - Greenwich Appoints New Assessor - In Valuation, Sometimes The Devil is in the Details - National Developments Matched to Local Market -...more

Welcome Stranger!

by McNees Wallace & Nurick LLC on 6/28/2012

Generally the sale or exchange of real estate will not affect the status of the assessment on the property. This basic rule is founded upon the statutory and constitutional theory that it is inequitable and unfair to change...more

Supreme Court Affirms Constitutional Test Must be Met by Those Seeking Charitable Exemptions

by McNees Wallace & Nurick LLC on 5/29/2012

In a 4-3 decision, the Pennsylvania Supreme Court, in Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment Appeals, No. 16 MAP 2011 (April 25, 2012) (“Mesivtah”), held that a property owner seeking an...more

Back to the Future for Real Estate Tax Exemptions and PILOTs/SILOTs? Charities Must Meet HUP Test and Act 55, Pennsylvania High...

by Ballard Spahr LLP on 5/8/2012

For charitable organizations in Pennsylvania, obtaining and preserving real estate tax exemptions just got a little more difficult. The Pennsylvania Supreme Court has ruled that the statute intended to clarify the...more