A PA county has not reassessed in 30 years. The CLR is 20%. Two identical properties side by side both have fair market values of $400,000. Property A was assessed at $80,000 thirty years ago and has remained unchanged. Property B was incorrectly assessed at $120,000 due to a clerical error. The owner of Property B files an appeal. What is the strongest argument for reducing Property B's assessment?
Correct Answer
A) The assessed value should be reduced to $80,000 to match Property A, citing the uniformity clause
The strongest argument is the uniformity clause. Property B's assessment of $120,000 implies a market value of $600,000 ($120,000 / 0.20), while the identical Property A at $80,000 implies $400,000. The PA Constitution requires similar properties to be assessed uniformly. Reducing Property B to $80,000 restores uniformity.
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More Pa Property Tax Assessment Appeals Questions
A homeowner in Pennsylvania has a property with an assessed value of $150,000. The county millage rate is 5 mills, the municipal millage rate is 3 mills, and the school district millage rate is 25 mills. What is the homeowner's total annual property tax?
A property in Allegheny County, Pennsylvania, has an assessed value of $120,000. The county's CLR is 0.80. The homeowner believes the property's actual fair market value is only $130,000. Using the CLR, what assessed value would correspond to the homeowner's claimed market value?
A PA homeowner discovers that their property is assessed at $250,000 while an identical neighboring property is assessed at $200,000. Under the Pennsylvania Constitution's uniformity clause, what right does the homeowner have?
Under PA law, assessment appeal deadlines are typically set by each county. What happens if a property owner misses the appeal filing deadline?
A property owner in Delaware County, Pennsylvania, pays total annual property taxes of $6,600. The property's assessed value is $200,000. The combined millage rate for county, municipal, and school district taxes is:
- → Under Pennsylvania's Keystone Opportunity Zone (KOZ) program, a business relocates to a designated KOZ in Scranton. Which of the following taxes may the business be exempt from during the KOZ benefit period?
- → A county in Pennsylvania implements a Local Economic Revitalization Tax Assistance (LERTA) program. Under this program, a commercial property owner who constructs a new building in the LERTA zone may receive:
- → A county in Pennsylvania recently completed a county-wide reassessment. Several property owners notice that their assessments increased by 50% while their neighbors' assessments increased by only 10%, despite similar properties. Under the PA Consolidated County Assessment Law, the affected property owners should first:
- → A real estate agent is explaining to a buyer that property tax rates vary significantly across PA school districts. What is the primary reason for this variation?
- → In Pennsylvania property taxation, if a property is assessed at $200,000 and the school district millage rate is 20 mills, what type of calculation is used to determine the school district tax?
- → A PA farmland owner enrolls 80 acres in the Clean and Green program. The land's fair market value is $15,000 per acre, but its agricultural use value is $2,000 per acre. The county's CLR is 50%, and the total millage rate is 30 mills. What is the annual property tax savings from Clean and Green enrollment on this land?
- → A PA property closes on September 1. The annual property tax is $6,000, with the tax year running January 1 through December 31. The seller has prepaid the full year's taxes. Using a 365-day year, how much should the buyer reimburse the seller at closing for the unused portion of prepaid taxes?
- → A PA school district wants to use the Homestead Exclusion to reduce property taxes for qualifying homeowners. Under Act 50, how is the Homestead Exclusion amount determined?
- → A PA municipality adopts a Local Services Tax (LST) in addition to property taxes. Under Act 511, what is the maximum LST that a municipality can impose on individuals employed within its borders?
- → Under PA law, a Keystone Opportunity Zone (KOZ) designation provides tax benefits to businesses and residents within the zone. When a KOZ designation expires, what happens to the property taxes for properties in the former zone?
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