PA Property Tax Notes: Mere Conveyance Not Justification For Reassessment

McNees Wallace & Nurick LLC
Contact

The Commonwealth Court has ruled that a reassessment issued following the purchase of a newly constructed home in a development constituted an impermissible "spot reassessment," in violation of the Fourth to Eighth Class County Assessment Law and the Uniformity Clause of the Pennsylvania Constitution. The County had originally valued the property, along with other properties in the development, at half the actual value, so as to reduce the tax burden of the developer. Upon the sale of each parcel in the development, the County would reassess at what it believed to be the actual value. As there was no division of the parcel or other change to affect the value of the land, there was no authority for reassessment. Blazek v. Washington County Board of Assessment Appeals, No. 16 C.D. 2010 (December 22, 2010) (see also Brunetti v. Washington County Board of Assessment Appeals, No. 15 C.D. 2010).

Please see full publication below for more information.

LOADING PDF: If there are any problems, click here to download the file.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© McNees Wallace & Nurick LLC | Attorney Advertising

Written by:

McNees Wallace & Nurick LLC
Contact
more
less

McNees Wallace & Nurick LLC on:

Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
Custom Email Digest
- hide
- hide