taxpayer challenge in Pennsylvania

1987Respondents cite Hartman v. Columbia Malleable Castings Corp., 164 Pa. Super. 1, 6 , 63 A.2d 406, 409 (1949) where the court, in upholding the validity of a per capita tax, held that due process did not require that a taxpayer have the privilege of contesting a tax before it is levied and collected.

1987Respondents cite Hartman v. Columbia Malleable Castings Corp., 164 Pa. Super. 1, 6 , 63 A.2d 406, 409 (1949) where the court, in upholding the validity of a per capita tax, held that due process did not require that a taxpayer have the privilege of contesting a tax before it is levied and collected.

2024Downingtown, 913 A.2d at 199 (explaining that it is well settled “that a taxpayer is entitled to relief . . . where his property is assessed at a higher percentage of fair market value than other properties throughout the taxing district”).9 Second, a taxpayer may claim that the taxing authority underassessed other comparable properties, such that those owners are paying less taxes than the taxpayer, i.e., the taxpayer is paying more than its fair share of taxes.

2024Downingtown, 913 A.2d at 199 (explaining that it is well settled “that a taxpayer is entitled to relief . . . where his property is assessed at a higher percentage of fair market value than other properties throughout the taxing district”).9 Second, a taxpayer may claim that the taxing authority underassessed other comparable properties, such that those owners are paying less taxes than the taxpayer, i.e., the taxpayer is paying more than its fair share of taxes.

2019The Law provides that an assessment using base-year value may be changed to account for substantial improvements such as new construction. 53 Pa. C.S. §8817. “[B]ecause of the discrepancy between present-year dollars and base- year dollars, when [the Board] alters the value associated with a particular piece of property ... the [B]oard designates the new value in terms of base year dollars.” Clifton, 969 A.2d at 1197 n.7 (citation omitted); see also 53 Pa. C.S. §8802 (“Real property market values shall be equalized within the county and any changes by the board shall be expressed in terms of b

2019The Law provides that an assessment using base-year value may be changed to account for substantial improvements such as new construction. 53 Pa. C.S. §8817. “[B]ecause of the discrepancy between present-year dollars and base- year dollars, when [the Board] alters the value associated with a particular piece of property ... the [B]oard designates the new value in terms of base year dollars.” Clifton, 969 A.2d at 1197 n.7 (citation omitted); see also 53 Pa. C.S. §8802 (“Real property market values shall be equalized within the county and any changes by the board shall be expressed in terms of b

2024Albarano v. Bd. of Assessment & Revision of Taxes & Appeals, Lycoming Cnty., 494 A.2d 47, 49 (Pa. Cmwlth. 1985) (explaining that the taxpayer must prove “that a lower ratio of assessment to actual value has been applied to comparable properties”).10 9 Accord Valley Forge, 163 A.3d at 973 ; Clifton, 969 A.2d at 1201, 1206-07 (noting the taxpayers’ uniformity challenge based on their overassessed properties); Beattie v. Allegheny Cnty., 907 A.2d 519, 520 (Pa. 2006); Bradford Twp.

2024Albarano v. Bd. of Assessment & Revision of Taxes & Appeals, Lycoming Cnty., 494 A.2d 47, 49 (Pa. Cmwlth. 1985) (explaining that the taxpayer must prove “that a lower ratio of assessment to actual value has been applied to comparable properties”).10 9 Accord Valley Forge, 163 A.3d at 973 ; Clifton, 969 A.2d at 1201, 1206-07 (noting the taxpayers’ uniformity challenge based on their overassessed properties); Beattie v. Allegheny Cnty., 907 A.2d 519, 520 (Pa. 2006); Bradford Twp.

2023Pittsburgh Palisades Park, 888 A.2d at 662 (quoting Consumer Party of Pa. v. Commonwealth, 507 A.2d 323, 329 (Pa. 1986)).

2022Bd. of Assessment Appeals, 604 A.2d 306, 310 (Pa. Cmwlth. 1992) (construing statute analogous to IDRPA, in which the “actual costs” of new construction can only be assessed after construction is complete). 15 A taxpayer may challenge a property’s total assessed value by introducing evidence of the ratio of assessment value to current market value of “similar properties of the same nature in the neighborhood,” i.e., the “common level ratio” (CLR).

2022Lawrence v. State Tax Commission of Mississippi, 286 U.S. 276, 279 (1932) (recognizing that “domicile in itself establishes a basis for taxation.

2022Id. 12 William Penn Parking Garage, Inc. v. City of Pittsburgh, 346 A.2d 269 (Pa. 1975), is a plurality opinion concerning whether a pecuniary interest is required to assert standing in the context of a taxpayer challenge.

2022Id. 12 William Penn Parking Garage, Inc. v. City of Pittsburgh, 346 A.2d 269 (Pa. 1975), is a plurality opinion concerning whether a pecuniary interest is required to assert standing in the context of a taxpayer challenge.

2021The Commonwealth notes precedent of this Court in which we have found ourselves “constrained by the mandatory language” of that rule to quash an appeal due to the absence of a statement of the questions presented, inasmuch as “Pa.R.A.P. 2116(a) and pertinent case law clearly and emphatically mandate the inclusion of a statement of questions involved in an appellate brief.” (Commonwealth’s Br. at 17 (quoting Wicker v. Civil Service Commission, 460 A.2d 407, 409 (Pa. Cmwlth. 1983)).) Although recognizing Taxpayer’s pro se status, the Commonwealth stresses that “a court cannot be expected to beco

2021Apart from the technical deficiencies of Taxpayer’s brief, the Commonwealth highlights numerous portions of Taxpayer’s brief, including those quoted above, with regard to which the Commonwealth invokes Wicker’s characterization of an argument as “a hotchpotch consisting of ‘general rambling discourse’ rife with invective, innuendo and insult.” Id. (quoting Wicker, 460 A.2d at 409 ). 8 Following the filing of his Exceptions and brief in support thereof, Taxpayer filed numerous documents with the Court.

2021The Commonwealth notes precedent of this Court in which we have found ourselves “constrained by the mandatory language” of that rule to quash an appeal due to the absence of a statement of the questions presented, inasmuch as “Pa.R.A.P. 2116(a) and pertinent case law clearly and emphatically mandate the inclusion of a statement of questions involved in an appellate brief.” (Commonwealth’s Br. at 17 (quoting Wicker v. Civil Service Commission, 460 A.2d 407, 409 (Pa. Cmwlth. 1983)).) Although recognizing Taxpayer’s pro se status, the Commonwealth stresses that “a court cannot be expected to beco

2021Apart from the technical deficiencies of Taxpayer’s brief, the Commonwealth highlights numerous portions of Taxpayer’s brief, including those quoted above, with regard to which the Commonwealth invokes Wicker’s characterization of an argument as “a hotchpotch consisting of ‘general rambling discourse’ rife with invective, innuendo and insult.” Id. (quoting Wicker, 460 A.2d at 409 ). 8 Following the filing of his Exceptions and brief in support thereof, Taxpayer filed numerous documents with the Court.

2006See Jordan, 782 A.2d at 646 (interpreting Borough of Green Tree and Rochester Coal as holding that, absent “a substantial ‘frontal attack’ on the constitutionality of the tax statute,” no substantial constitutional issue exists for purposes of the first prong of the test); Consolidated Gas Supply v. County of Clinton, 80 Pa.Cmwlth. 10, 13 , 470 A.2d 1113, 1114-15 (1984) (finding no substantial constitution issue where the taxpayer did not challenge the tax statute on its face, but rather, challenged its application).

2006See Jordan, 782 A.2d at 646 (interpreting Borough of Green Tree and Rochester Coal as holding that, absent "a substantial `frontal attack' on the constitutionality of the tax statute," no substantial constitutional issue exists for purposes of the first prong of the test); Consolidated Gas Supply v. County of Clinton, 80 Pa. Cmwlth. 10, 13, 470 A.2d 1113, 1114-15 (1984) (finding no substantial constitution issue where the taxpayer did not challenge the tax statute on its face, but rather, challenged its application).

2006See Jordan, 782 A.2d at 646 (interpreting Borough of Green Tree and Rochester Coal as holding that, absent “a substantial ‘frontal attack’ on the constitutionality of the tax statute,” no substantial constitutional issue exists for purposes of the first prong of the test); Consolidated Gas Supply v. County of Clinton, 80 Pa.Cmwlth. 10, 13 , 470 A.2d 1113, 1114-15 (1984) (finding no substantial constitution issue where the taxpayer did not challenge the tax statute on its face, but rather, challenged its application).

2006See Jordan, 782 A.2d at 646 (interpreting Borough of Green Tree and Rochester Coal as holding that, absent "a substantial `frontal attack' on the constitutionality of the tax statute," no substantial constitutional issue exists for purposes of the first prong of the test); Consolidated Gas Supply v. County of Clinton, 80 Pa. Cmwlth. 10, 13, 470 A.2d 1113, 1114-15 (1984) (finding no substantial constitution issue where the taxpayer did not challenge the tax statute on its face, but rather, challenged its application).

1999See, e.g., National Biscuit Co. v. Philadelphia, 374 Pa. 604 , 98 A.2d 182 (1953). 9 .

1999See, e.g., National Biscuit Co. v. Philadelphia, 374 Pa. 604 , 98 A.2d 182 (1953). 9 .