In a recent Supreme Court of Pennsylvania case, captioned as Valley Forge Towers, taxpayer brought an action against the school district, as a taxing district, seeking declaratory and injunctive relief claiming that the school district violated the uniformity clause of the Pennsylvania Constitution by systematically appealing only assessments of commercial properties. The Montgomery County Court of Common Pleas sustained the school district’s policy and dismissed the complaint. The taxpayers appealed to the Commonwealth Court of Pennsylvania who affirmed the lower court’s decision. The PA Supreme Court accepted the appeal to address the question of whether the uniformity clause of the Pennsylvania Constitution permits a taxing authority to selectively appeal only the assessments of commercial properties, such as apartment complexes, while choosing not to appeal the assessments of other types of properties- most notably, single family residential homes (many of which are under assessed by a greater percentage than commercial properties). After discussing previous court precedent and the specific facts of this case (i.e., the school district’s concentration solely on the appeal of tax assessments on commercial properties), the Supreme Court found that taxpayer’s complaint set forth a valid claim that the school district’s tax assessment appeal policy violated the uniformity clause. The court reversed the order of the Commonwealth Court and remanded the matter back for further proceedings. The Supreme Court did note, however, that nothing in the opinion should be construed as suggesting that the use of a monetary threshold or some other selection criterial would violate uniformity if it was implemented without regards to the type of property in question or the residency status of its owner; noting that such other methodology was not before the court. I suspect that this decision will not be the “last word” on the subject of school district tax appeals under Section 8855 of the Consolidate County Assessment Law (giving taxing authorities the same right as taxpayers to appeal tax assessments set by the County).

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