Tax Assessment

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Let Us Appeal Your Real Estate Taxes

A Pennsylvania real estate tax assessment appeal can be a complicated and deadline-driven process, and it is best handled with the guidance of an experienced attorney. The real estate tax assessment attorneys at Hourigan, Kluger & Quinn understand the nuances of Pennsylvania property tax law, including the rules that govern county assessments, the annual appeal deadlines that vary from county to county, and the evidence needed to prove that a property has been over-assessed. Having handled hundreds of tax assessment appeals, we have saved our clients hundreds, thousands, and even tens of thousands of dollars on their real estate taxes. We represent individual landowners, Fortune 500 companies, and commercial, industrial, and residential property owners at every stage of the process – from the initial appeal before the county Board of Assessment Appeals, through hearings, and into any necessary trial and appellate court proceedings.

Are You Overtaxed?

In Pennsylvania, commercial and industrial properties are often assessed at substantially higher values than residential properties. When a taxing district - such as a school district, county, or municipality - decides to appeal the assessments of properties within its boundaries, it may be tempted to focus only on commercial or industrial properties, because raising those assessments generates the greatest increase in tax revenue. Pennsylvania law, however, requires that all property be treated uniformly. Whether a taxing authority singles out certain properties for appeal or a property is simply assessed higher than it should be, the result can cost the owner hundreds or thousands of dollars in unnecessary taxes every year. If you believe your property is over-assessed, you may have grounds to appeal and lower your tax burden.

Using State Law To Help Your Case

In Valley Forge Towers Apartments N, LP v. Upper Merion Area School District (2017), the Pennsylvania Supreme Court unanimously held that a taxing authority’s practice of systematically appealing the assessments of only one type of property violates the Uniformity Clause of the Pennsylvania Constitution. The Uniformity Clause requires that “All taxes shall be uniform, upon the same class of subjects, within the territorial limits of the authority levying the tax.” In other words, a taxing authority may not single out one sub-classification of properties - for example, commercial, apartment, single-family residential, or industrial - because all real estate within a taxing district must be treated as a single class. If you decide to appeal, keep in mind that the party bringing the appeal bears the burden of proving that the assessment is incorrect, and that evidence such as a recent appraisal, comparable sales, and the county’s common level ratio is often essential to meeting that burden.

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You may have grounds to appeal if at least one of the following is true:

  • The assessment relies on incorrect or incomplete information about your property, such as the wrong square footage, lot size, or building characteristics.
  • The assessment sets the taxable value of your property higher than the taxable values of comparable properties in your area, resulting in a lack of uniformity.
  • The assessment assumes that the current market value of your property is higher than it actually is, so that applying the county’s common level ratio produces an inflated assessed value.

If you think your property may be over-assessed, the real estate tax assessment attorneys at Hourigan, Kluger & Quinn can help. We will review your assessment, evaluate the strength of a potential appeal, gather the evidence needed to support your case, and guide you through every stage of the process - from the initial filing before the county Board of Assessment Appeals through any hearings, trial, or appellate proceedings. Contact us today to schedule a consultation and learn how much you may be able to save on your real estate taxes.