Flaherty Fardo, LLC

4/11/12 – Will Legislation Stop the Reassessments?

Nicole M. Hauptman — Wed, 11 Apr 2012 23:51:39 +0000

There have been various news articles in the last few weeks relating to a bill that was recently passed by the Pennsylvania State House relating to property reassessments. Some are predicting that this bill will suspend the current reassessment in Allegheny County. Below you will find an explanation of this bill, and why this bill ultimately should not and will not stop the reassessments from being used for taxation purposes in 2013.

I certainly do not support an increase in property taxes to all residents of Allegheny County, but I do think that people should pay uniformly. I believe this reassessment can help us reach a point where property owners are being treated fairly and paying what they should. Reforming property taxes (i.e. increasing the income and/or sales taxes) is not the topic of the article. However, if we are going to use the current system, then it must be used as fairly as possible.

PA HOUSE BILL 2137.

The Pennsylvania State House recently passed House Bill 2137, calling for a moratorium on court-ordered property tax reassessments in the state of Pennsylvania. The Senate will consider passage of this bill at the end of April. A similar bill was passed by both Houses last year, but was ultimately vetoed by Governor Corbett because the bill applied only to Washington County and legal experts agreed it would not survive constitutional challenges.

If passed by both Houses and signed by Governor Corbett, House Bill 2137 would restrict local taxing entities in Pennsylvania from beginning a reassessment process in their area. Counties currently in the midst of a reassessment (Allegheny County) would have the ability to petition the court to delay the process until either the General Assembly has enacted legislation to address the declarations of this bill, or until December 31, 2013, whichever comes first.

The Reassessments Will Help More Than They Harm.

As the recent public outcry against the reassessment in Allegheny County demonstrates, the public is largely against the 2012 reassessment. Why would they favor it? Many people saw increases to their assessed value, sometimes experiencing a double or even triple to their previous assessed value. Others saw errors in the building descriptions listed for their properties, and varying assessment values for very similar properties on the same street.

Yes, it is easy to disagree with the reassessment process. Politicians certainly like to use this issue as a platform. But various aspects of the current situation in Allegheny County are often overlooked.

First, the current reassessments were the result of a judicial decision stating that the 2002 base year previously used for assessment purposes in Allegheny County violated the Uniformity Clause of the Pennsylvania Constitution.

Second, the majority of people in Allegheny County will actually see a DECREASE to their tax bills in 2013. With reduced, sustained, or even slight increases to the assessment value of your property, a drop in millage rates will result in a reduced property tax bill next year. This may help lower property taxes for over 60% of the residents.

Third, counties in the midst of a reassessment have already spent millions of tax payer dollars on the reassessment process. In Allegheny County, the reassessment cost more than $12 million to complete. In addition, millions of dollars have been spent since the reassessment numbers were sent out to pay the hundreds of hearing officers who have been hearing the thousands of appeals that have been filed since January. If we waste the money spent, we may have to increase millage rates again for everyone.

Do You Have a Better Plan?

To those arguing against the reassessment, I ask one simple question: if you are unhappy with the current reassessment system, how exactly would you suggest it be improved?

This was the question posed to the Task Force on Property Valuation and Reassessment created by the Pennsylvania House six months ago.

As stated in the Report they released with their results on April 10, 2012, the main purpose of this Task Force was to address the following issues:

developing standards for county assessment contracting and the disclosure of property valuation information to property owners,
helping counties determine when a reassessment is warranted,
suggesting a statewide mandatory reassessment timeline, and
ultimately to set forth their recommendations for how to improve the system of property tax reassessments in Pennsylvania.

With these ambitious objectives, I was intrigued to review the results of this seemingly extensive study. Would this Task Force be able to solve a complicated issue that has plagued Pennsylvania lawmakers and taxing entities alike for years? Unsurprisingly, the results were disappointing.

Each of the stated objectives was included in this study. The Task Force explained their findings for each objective, and ultimately stated what their recommendation was. The recommendation for each of these objectives read almost identically, in stating that “The Task Force recommends that its members continue to work with the Local Government Committee and Finance Committee of the House of Representatives as a work group to further develop…”

In short, there were no practical suggestions on how to change and/or improve the current reassessment system in Pennsylvania. Instead, the Task Force repeatedly states that one standard across the state is not practical because of the differing “property inventories, geography and economic conditions.”

It seems that the result of this six month study was something I could have told you about in two minutes: the issue of property assessments is extremely complex, and there is no easy or inexpensive solution that will make everyone involved satisfied.

Get Ready For More Politics, Not Results.

If House Bill 2137 is passed and signed into law by Governor Corbett, politicians in Allegheny County will undoubtedly use their “fight” against property assessments in their political posturing. But it is important for the public to keep perspective. What is the alternative? If the reassessments are suspended this summer or fall through this moratorium, property owners will merely find themselves in the exact same position two or three years from now. No legislative body has any ideas of how to improve this system for reassessments, and based on the results of their six month study, it does not appear that there will be any pragmatic suggestions any time soon.

Even if House Bill 2137 is signed into law, I do not believe that it will stop the reassessments in Allegheny County. I cannot imagine Judge Wettick overturning the results of 60,000+ hearings because the legislators say they might have a future plan. Nor should they stop the reassessments. If reassessments occur regularly in Allegheny County, the shock value of these huge increases in assessment values will eventually be avoided, and the assessment values will be more equitable to property owners across the County.

Finally.

This is not a perfect system, but it is disingenuous for politicians to be advocating for a system which has already been declared unconstitutional by the Pennsylvania Supreme Court and at the same time provide no better solutions for the residents of Allegheny County.

This article is written for entertainment purposes only. It should not be relied upon for legal advice, and in no way does this article create an attorney/client relationship. We only represent individual(s) once there is a signed representation and fee agreement in place. Please read full legal Disclaimer.

If you have any questions about Allegheny County property assessments or real estate in Pennsylvania, please feel free to call attorneys Nicole Hauptman or Noah Paul Fardo for help at (412) 802.6666 or email us at info@pghfirm.com.

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4/10/12 – How to Defend 2012 & 2013 School Tax Appeals.

Noah Paul Fardo — Wed, 11 Apr 2012 00:42:22 +0000

This article will help property owners understand some basics in defending 2012 and 2013 property tax appeals in Allegheny County, Pennsylvania.

The Background:

School districts and municipalities in Allegheny County have the right to appeal both the 2012 assessment and the 2013 assessment of any property. We are seeing that many school districts are appealing any assessment which is at least $10,000 less than the recent purchase price of the subject property. If your property was recently appealed, here is some information you should know.

Defending 2012 & 2013 Appeals:

A 2012 appeal is still based on a 2002 assessment. This means that the property should be assessed at what the property was worth as of January 1, 2002. The school district has the burden of proof. Pennsylvania law is clear that a recent sales price can be persuasive, but is not conclusive of market value. Hence, if the school district does not provide any evidence other than the sales price, they should not meet their burden of proof for either 2012 or 2013.
If a property is appealed for 2013, and has a prior appeal pending, they are consolidated at the Allegheny County Board of Viewers (BOV).
For 2012 appeals, focus on what comparable properties SOLD for between 2000 and 2002. This is the best evidence of base year market value.
For 2013 appeals, focus on what comparable properties SOLD for between 2010 and 2012.
If a taxing entity does provide comparable sales to support their opinion of value, make sure to review and cross-examine copies of their evidence. Local rules at the Board of Property Assessment and Review (BPAAR) require that 3 copies of any evidence must be presented at the hearing. If the school district does not provide copies, they should not be allowed to offer any evidence.
Comparing assessments should never be your primary argument. However, I sometimes will mention other assessments if there is an obvious lack of uniformity on a street or in a specific area.
Research your neighbors assessments who have already been appealed. It can be very persuasive if you know what other cases on your street have settled for.
If you are not happy with a decision, make sure to consider filing subsequent appeals. There is a 3 level appeal process for the reassessments.
Be careful about appearing in person. We have witnessed school districts rely on the cross-examination of the property owners in an attempt to prove their case. Property Owners can be questioned about mortgages, appraisals, and improvements.
If you hire representation, be sure to hire an attorney with actual real estate trial experience. It can be advantageous in negotiations if the school district attorney respects that your attorney will take the case to trial if necessary.

If you have any questions about Allegheny County property assessments or real estate in Pennsylvania, please feel free to call attorneys Noah Paul Fardo or Nicole Hauptman for help at (412) 802.6666 or email us at info@pghfirm.com.

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3/8/12 – “The Fix is In.” – Why 7/10 Are Under-Assessed.

Noah Paul Fardo — Thu, 08 Mar 2012 14:19:40 +0000

This article will provide my insight and opinion as to why I believe 7 out of 10 residential properties in more affluent areas are still under-assessed in the Allegheny County reassessments. I will further opine why I believe this was intentional rather than accidental and is going to create some future problems for residents, depending upon where you live.

The background:

Poor homes were being penalized and the more affluent areas were paying less percentage wise. The court ordered a reassessment. The goal of the reassessment was to make properties more accurately assessed closer to their true market value (i.e. recent sale price). This would help relieve the tax burden of lower income properties paying more than their fair share.

Now for a long time, I have believed that a sales price is NOT controlling of market value. The Pennsylvania Supreme Court agrees with me, and has held that sale prices can be persuasive, but are not the only factor when considering market value. People often pay more or less for homes for a variety of reasons.

However, a sale price cannot be ignored. The sale price is still one of the best pieces of evidence to determine market value. The new 2013 reassessments are consistently below the sale prices and lead me to believe that such an outcome was premeditated by the County.

While assessing most recent home-buyers at 80-95% of their purchase price is a great idea for limiting appeals, it defeats the entire purpose of why the reassessment was ordered in the first place.

“The Fix Is In”.

Over the last 3 months, I have spent considerable time analyzing and reviewing new assessments for property owners. Unlike the 2001 reassessment, when I believed 7/10 homeowners were over-assesed, the converse is now true. The reason is politics. The “fix was in” – in order to limit appeals.

When you examine areas like Upper St. Clair, Mt. Lebanon, Sewickley, Sewickley Heights, Collier Township, Fox Chapel, Ben Avon Heights, and Pine, there is one consistent fact. Most recent home-buyers are assessed less than their purchase price. In some cases, it is ridiculous.

In Sewickley, a property sold three times between 1998 and 2007. Each sale was above 1.6 Million, with sales of almost 2 Million in 2004, and in 2008. The new 2013 assessment is 1.3 Million.

In Sewickley Heights, a property recently sold for 1.85 Million. The new reassessment is 1.2 Million.

In Ben Avon Heights, a property sold for almost $600 K in 2006. The new assessment is $335K.

In Sewickley, a property sold for 2.4 Million in 2009. The new assessment is 1.3 Million.

In Fox Chapel, a property recently sold for $735K, the new assessment is $565K.

In Upper St. Clair, a property sold for $650K in 2010, the new assessment is $475K.

In Mt. Lebanon, a property sold for $750K in 2010, the new assessment is $600K.

I have seen hundreds of examples that indicate a deliberate attempt was instituted to keep assessments under the sale price. If you go to any municipality where home prices average above $200K, and enter a street name, you will see that most recent home-buyers are under-assessed and in some cases dramatically. (Here is the court ordered website: http://www2.alleghenycounty.us/reval/Search.aspx).

The Problem.

Once again, for years, I have thought that if you wanted to fix the reassessments, then you should simply assess everyone at 80-85% of their true market value. It would make it almost impossible for many people to appeal, and homeowners would feel as though they were being treated fairly.

Here is the problem. This reassessment was based upon 100% of fair market value as of 1/1/12. This means that properties should be assessed at 100% of market value, not 80-85% or less.

By assessing properties at less than fair market value, the county is once again deliberately discriminating against lower income neighborhoods and gives more affluent areas an additional tax break.

What may be even worse is that some school districts have indicated that they will now appeal any property which is $15,000 or more under the sale price (BUT ONLY IN SOME SCHOOL DISTRICTS).

For example, if a property recently sold for $300K, and was assessed at $285K, some school districts appear to be filing new 2013 appeals. So once again, we will have gross inconsistency across the board whereby property owners will be treated differently based upon the school district in which they live. Recent home buyers will also be penalized in some instances, as individuals who purchased their homes many years ago are not as likely to be appealed this year, simply because there is no recent purchase price on the property. In my opinion, this will once again violate the uniformity provisions of the Pennsylvania State Constitution.

Conclusion.

I believe, the county deliberately worked to limit appeals. There is no other rational explanation as to why so many properties would consistently be below their sales prices throughout Allegheny County.

While I like the idea of giving tax breaks, this it is not what the court ordered. This is going to create real problems for some homeowners and further increases the lack of uniformity among tax-payers depending upon where you live.

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3/4/12 – Attorney Fardo to Speak at Seminar on Tax Exemptions.

Shawn T. Flaherty — Mon, 05 Mar 2012 00:38:53 +0000

Attorney Noah Paul Fardo will be a guest lecturer on Tuesday, March 6, 2012, at a Continuing Legal Education (CLE) seminar focusing on the reassessments in Allegheny County, Pennsylvania. The event will presented to lawyers and real estate professionals from noon to 2:00pm in the Gold Room on the 9th floor of the Allegheny County City-County Building.

Attorney Fardo will be addressing Tax Exemptions and Abatements in Allegheny County.

Below is the outline and notes from his presentation that should help readers understand some of the basic questions and answers concerning exemptions and abatements for 2012 in Allegheny County.

TAX EXEMPTIONS:

Allegheny County currently offers property tax exemptions for non-profit organizations and governmental agencies.

Exemptions are authorized by state law (Article VIII, section2(a) of the Pennsylvania Constitution of 1968 and include the following properties:

Churches or actual places of regularly stated religious worship;
Burial grounds (not held for profit);
Hospitals, institutions of charity (all revenue must be applied to the support of the institution);
Educational institutions;
Fire and Rescue stations (along with their social halls);
Courthouses, Jails and Poorhouses;
Some Disabled Veterans, (In Allegheny County, honorably discharged war-time veterans having a 100% service-connected disability can be exempt from real property taxes on their primary residence (must also demonstrate need));
Public parks for public use;
and other public property used for public purpose;
Real estate owned by institutions of purely public charity and actually and regularly used for the purpose of the institution. (Must also be founded by charity and must not go beyond self-support.)

Notes: The Pennsylvania Supreme Court set forth the test for purely public charity in Hospital Utilization Project v. Commonwealth, 507 Pa. 1, 487 A.2d 1306 (1985). The HUP test was:

advances a charitable purpose;
donates or renders gratuitously a substantial portion of its services;
benefits a substantial and indefinite class of persons who are legitimate subjects of charity;
relieves the government of some its burden; and
operates entirely free from private profit motive.

However, more recent PA Supreme Court decisions have left the option open to future courts to allow a broader, more expansive definition of purely public charity. (See City of Washington v. Washington County Board of Assessment Appeals, 550 Pa. 175, 704 A.2d 120 (1997) and Unionville-Chadds Ford School District v. Chester County Board of Assessment Appeals, 552 Pa. 212, 714 A.2d 397 (1998).)

TAX ABATEMENTS:

Allegheny County Tax Abatement Programs include:

1. ACT 50 – (Homestead/Farmstead Exclusion):

Deadline to file: March 1, 2012

Homestead Exemption:

For county tax purposes only;
Reduces total (land and building) assessment $15,000 (saves $85.35);
You only have to file once, and do not have to refile each year, unless there is a deed transfer;
Automatically qualify for Act 1 reduction;
Still may qualify, even if also used for business, as long as property consists of primary dwelling. This includes potential of properties with commercial designation;
Homes in “trusts” do qualify;

Farmstead Exemption:

10 acres of contiguous land;
Produce or store farm product for purposes of commercial agricultural production;
House raised animals or maintained on the farm for purposes of commercial agricultural production;
Store equipment or machinery used on the farm for purposes of commercial agricultural production.

2. ACT 1 – Property Tax Relief:

Deadline to file: March 1, 2012

The Taxpayer Relief Act, Act 1 of Special Session 1 of 2006. (Signed By Gov. Rendell on 6/27/06);
This program is for school tax purposes only;
Automatically enrolled if application for Act 50 is filed.

3. City Act 42 – (New Construction Or Home Improvements):

Must apply within 180 days of issuance of the permit;
Must attach copy of building permit;
If you purchase or build a NEW home in the City of Pittsburgh;
Can abate up to the maximum amount of $86,750 assessed dollars off the building assessment;
Improvements can be abated up to maximum amount of $36,009 assessed dollars from the increase;
In effect for 3 years;
Expires: 12/31/13.

4. Senior Citizen Property Tax Relief Program:

Deadline to file: July 31, 2012

Primary residence for 10 years (can combine years with new residence in Allegheny County);
At least one spouse must be 60 or older;
Widow or widower age 50 to 60;
Permanently disabled and age 18-60;
Gross household income must be $30,000 or less (for calculating use only 50% of SS, SSI, and Railroad retirement Tier 1 benefits (except Medicare benefits);
30% discount on the real estate tax on their primary residence.

5. ACT 202 – New Construction County Wide:

Abatement for the improved value of the home;
Valid for 2 years and expires 12/31/13 (whichever occurs sooner);
Applies to new construction after 1/1/96;
Applies to the building only (still taxed on the land);
Completed ACT 202 application should be submitted at the time the building permit is issued;
Must attach copy of building permit;
Application must be filed and dated prior to the occupancy permit date.

6. Catastrophic Loss Form:

50% or more diminished property value;
May qualify for reduction of property assessment;
Must file within 6 months or within remainder of calendar year (whichever is longer);
May also proceed through the appeals process.

7. ACT 76 – LERTA – Local Economic Revitalization Tax Assistance Act

Purpose is to encourage commercial and industrial business in municipalities throughout Allegheny County;
Ordinance varies depending upon municipality;
County and School do not automatically apply for municipalities in the program;
Municipalities include: City of Pittsburgh (File at City Treasurer’s Office), City of McKeesport, Carnegie Borough, Collier Township, Forward Township, Harrison Township, Jefferson Borough, Leetsdale Borough, McKees Rocks Borough, Moon Township (Moon Transportation Authority), Mount Lebanon Township, Munhall Borough, Swissvale Borough, Wilkinsburg Borough.

8. ACT 156PA (Clean & Green Program):

Deadline to appeal: June 1 (for following calendar tax year).

The Clean & Green Act is found under a Pennsylvania Statute 72 P. S. § 5490.1, Chapter 137b;
The property tax advantage applies for land devoted to: A. Agricultural Use, B. Agriculture Reserve or C. Forest Reserve;
The advantage is the LAND is eligible to be assessed at the value it has for that use instead of at fair market value;
The disadvantage is that a roll-back tax must be paid for a period of 7 years, plus interest;
Must be 10 continuous acres;
Exception: Less than 10 acres can qualify if used for agricultural use AND if land is used to generate $2,000 annual gross revenue;
Agricultural Use is defined as “Land which is used for the purpose of producing an agricultural commodity: such as:
1. Agricultural, apicultural, aquacultural, horticultural, floricultural, silvicultural, viticultural and dairy products.
2. Pasture;
3. Livestock and the products thereof;
4. Ranch-raised furbearing animals and the products thereof;
5. Poultry and the products of poultry;
6. Products commonly raised or produced on farms which are intended for human consumption or are transported or intended to be transported in commerce;
7. Processed or manufactured products commonly raised or produced on farms which are intended for human consumption or are transported or intended to be transported in commerce;
Agricultural Use also includes any land under a residence and/or woodlot.

IMPORTANT NOTES:

1. Any application allows an assessor to visit and inspect the subject property.

2. Taxing jurisdictions may challenge exemption status of any property in Allegheny County by filing a Taxing Jurisdiction Exemption Challenge by March 31st of the applicable tax year, or the first following business day if the 31st is a holiday or weekend.

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2/8/12 – Did Outsourcing Cause Allegheny County Assessment Chaos?

Noah Paul Fardo — Wed, 08 Feb 2012 15:53:27 +0000

This article will question whether outsourcing the 2012 Allegheny County property reassessments was the best idea for the residents of Allegheny County.

The Problem:

The Pittsburgh Post-Gazette recently questioned the fairness of the new 2012 Allegheny County property reassessments. The Post-Gazette review found that in Pittsburgh, expensive property values were underestimated as compared to lower-priced property values. This means more expensive properties were again, in theory, receiving a tax break.

The new report proves troubling since one of the primary justifications for the court-ordered reassessment was that lower-income properties were paying more than their fair share already. The problem is the mass appraisal system.

Mass appraising is not a perfect science. Instead, it creates a range where the success of the reassessment can meet industry standards for consistency and fairness, and still be unfair to certain areas and residents.

The results of the 2012 Allegheny County reassessment thus far are not unusual. National appraisal systems tend to produce similar results of favoring more expensive properties because mass appraising software can lead values to the ‘mean‘ value – (meaning lower-income values are raised and more expensive property values are decreased towards the center).

For the 2012 reassessment, Allegheny County utilized the services of a contractor named Cole Layer Trumble, a division of Dallas-based Tyler Technologies. The cost of the 2012 reassessment was an estimated 11 million dollars, but actual costs may ultimately be higher. In 2001, Allegheny County paid Sabre Systems, Inc. an estimated 30 million dollars for a similar service.

What I believe compounds the flaws of mass appraisal software is the decision by Allegheny County to hire non-residents of Allegheny County to complete the reassessment process.

The Solution:

Every time there is a reassessment in Allegheny County, there is chaos. With another reassessment allegedly scheduled for 2015, it is time that Allegheny County provides a strategy to handle future reassessments in a less chaotic fashion. Ideally, there should be greater accuracy so as not to discriminate against lower-income properties.

The solution is quite simple – start soon and keep it local.

1. Do not wait until the last minute.

If we are going to reassess every 3 years, we should start the next reassessment process soon. One of the major flaws with each of the last reassessments was that there was never adequate time to correct inequities found. Instead, the solution was always to fix the inequities through the appeal process. The appeal process though, cannot correct inequities of the appraisal software (favoring more expensive properties). We need more time and a thorough review prior to releasing any reassessments. The goal is to make any reassessments accurate, and that can only be accomplished by having enough time to perform multiple quality checks prior to release of the new assessments.

2. Keep it local.

Instead of outsourcing millions of dollars, Allegheny County should keep the reassessments local. Not only does it make more sense to spend the reassessment money locally, but it will produce a more accurate result. Allegheny County’s real estate market is too diverse to rely heavily on mass appraisal software.

Instead, the solution should include increased hiring of assessors, appraisers and real estate agents at the local level. Crtitics may argue that it would be cost prohibitive to have a reassessment division with local experts. I disagree. I believe it would be less costly to employ a full time reassessment division, with access to local experts, than it would be to incur a major capital expenditure every 3 years. This could only be done, however, if we allowed sufficient time to complete the next reassessment.

Conclusion:

Allegheny County needs a better reassessment plan for the future. Our elected officials should not wait for the state legislature to act (which they never will), nor should they place residents in a similar position in 3 years. Instead, we need a strategy implemented now, that will create an in-house reassessment division that will spend our taxpayer money locally and produce more accurate results than mass appraisal software.

If you have any questions about Allegheny County property assessments, please feel free to call attorneys Noah Paul Fardo or Nicole Hauptman for help at (412) 802.6666 or email us at info@pghfirm.com.

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2/8/12 – Allegheny County 2012 Reassessment Update.

Noah Paul Fardo — Mon, 06 Feb 2012 17:20:06 +0000

This article will update readers about the current status of the 2012 Allegheny County property reassessments as of February 8, 2012.

CITY OF PITTSBURGH & MOUNT OLIVER

If you own property in the City of Pittsburgh or Mount Oliver, you should have received your 2012 reassessment already in the mail. You may check new 2012 Allegheny County reassessment values at the Court Ordered Real Estate Website.

The informal deadlines is 2/15/12.
The formal appeal deadline is 4/2/12.

EAST OF THE CITY OF PITTSBURGH (MAILED 1/27/12)

(Braddock Borough, Braddock Hills Borough, Chalfont Borough, Churchill Borough, Clairton (Wards 1 and 2), Dravosburg, Duquesne (Wards 1-3), East McKeesport Borough, East Pittsburgh Borough, Edgewood Borough, Elizabeth Borough, Elizabeth Township, Forest Hills Borough, Forward Township, Glassport Borough, Liberty Borough, Lincoln Borough, McKeesport (Wards 1-12), Monroeville Borough, Mt. Oliver Borough, North Braddock Borough, North Versailles Borough, Oakmont Borough, Penn Hills Borough, Pitcairn Borough, Pittsburgh, Port Vue Borough, Plum Borough, Rankin Borough, South Versailles Township, Swissvale Borough, Trafford Borough, Turtle Creek Borough, Verona Borough, Versailles Borough, Wall Borough, White Oak Borough, Wilkins Township, Wilkinsburg Borough, Wilmerding Borough).

The informal deadline is 2/15/12.
The formal appeal deadline is 4/2/12.

WEST OF THE CITY OF PITTSBURGH (set to be mailed 2/20/12)

(Baldwin Borough, Baldwin Township, Bethel Park Borough, Brentwood Borough, Bridgeville Borough, Carnegie Borough, Castle Shannon Borough, Collier Township, Crafton Borough, Dormont Borough, Green Tree Borough, Heidelberg Borough, Homestead Borough, Jefferson Hills Borough, Mount Lebanon, Munhall Borough, Pleasant Hills Borough, Rosslyn Farms Borough, Scott Township, South Fayette Township, South Park Township, Upper St. Clair Township, West Elizabeth Borough, West Homestead Borough, West Mifflin Borough, Whitaker Borough, Whitehall Borough).

The informal deadline is not yet set as of 2/8/12.
The formal appeal deadline is not yet set as of 2/8/12.

NORTH OF THE CITY OF PITTSBURGH (set to be mailed on 3/2/12)

(Aleppo Township, Aspinwall Borough, Avalon Borough, Bell Acres Borough, Bellevue Borough, Ben Avon Heights Borough, Ben Avon Borough, Blawnox Borough, Brackenridge Borough, Bradford Woods Borough, Cheswick Borough, Coraopolis Borough, Crescent Township,East Deer Township, Edgeworth Borough, Emsworth Borough, Etna Borough, Fawn Township, Findlay Township, Franklin Park Borough, Frazer Township, Fox Chapel Borough, Glenfield Borough, Glen Osbourne Borough, Hampton Township, Harmar Township, Harrison Township, Haysville Borough, Indiana Township, Ingram Borough, Kennedy Township, Kilbuck Township, Leet Township, Leetsdale Borough, Marshall Township, McCandless Township, McDonald Borough, McKees Rocks Township, Millvale Borough, Moon Township, Neville Township, North Fayette Township, Oakdale Borough, O’Hara Township, Ohio Township, Pennsbury Village, Pine Township, Reserve Township, Richland Township, Robinson Township, Ross Township, Sewickley Borough, Sewickley Heights Borough, Sewickley Hills Borough, Shaler Township, Sharpsburg Borough, Springdale Borough, Springdale Township, Stowe Township, Tarentum Borough, Thornburg Borough, West Deer Township, West View Borough).

The informal deadline is not yet set as of 2/8/12.
The formal appeal deadline is not yet set as of 2/8/12.

What Else You Need to Know:

1. All property owners should be aware that the deadline to appeal this year’s value (2011 value) is also April 2, 2012. There is no informal appeals process if you are appealing the 2011 value only.

2. If you wish to appeal both the current value (2011 value) and the new value (2013 value), you must file 2 separate property tax appeal forms.

3. If you have a pending tax appeal for 2012 or earlier, at any level, and wish to also appeal the new 2013 value, you must file a separate property tax appeal form.

4. Commercial property owners who own property assessed in excess of 1 million dollars may by pass the administrative level at the Office of Property Assessment and request that their case be immediately transferred to the County Board of Viewers. There may be advantages and disadvantages of filing this request.

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1/24/12 – Assessment Deadline for City Extended – Others Waiting.

Noah Paul Fardo — Wed, 25 Jan 2012 02:40:54 +0000

Allegheny County Assessment Update: 1/24/12

Allegheny County has announced that the property tax assessment formal appeal deadline for the City of Pittsburgh and Mount Oliver has been extended from February 24, 2012 until April 2, 2012. The informal deadline has been changed to February 15, 2012.

Property owners in the City of Pittsburgh and Mt. Oliver can expect to receive a third notice from Allegheny County shortly, explaining their new 2012 property reassessments. It is important to understand that the implementation of these new 2012 values will not take place until 2013. However, property owners will be given a limited opportunity this year to challenge these reassessment values prior to receiving 2013 property tax bills.

The Office of Property Assessments has stated that they intend to give scheduling priority to hearings that concern property owners with assessments that were increased by more than 45 percent.

Allegheny County property owners within the suburbs of Pittsburgh can expect to receive notices of their reassessment values soon. The notices for the eastern suburbs are scheduled to be mailed on January 27, 2012. The notices for the southern suburbs of Pittsburgh are scheduled to be mailed on February 20, 2012. The notices for the northern suburbs of Pittsburgh are scheduled to be mailed on March 2, 2012. Information about the appeal deadlines for property owners in the suburbs should be contained in the information sent by the County.

For now, residents need to make sure that they receive their new notice from the Allegheny County in accordance with the above schedule.

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1/23/12 – Allegheny County New Assessment Website is a NIGHTMARE for Taxpayers.

Noah Paul Fardo — Mon, 23 Jan 2012 22:12:33 +0000

Allegheny County’s new website for the release of the 2012 Allegheny County property reassessment values will prove frustrating and more difficult for property owners.

Instead of simply adding the new 2012 values on the existing Allegheny County real estate website, (like the County did three weeks ago), Allegheny County Executive Rich Fitzgerald chose to create a new website called “Court Ordered Reassessment Values“.

The new “Court Ordered Reassessment Values” website is a nightmare for residents because it will make research much harder and require review of multiple websites instead of just one.

Here are 5 reasons why this new website actually makes it more difficult for property owners.

PROBLEM #5:

You cannot find the new website.

The problem is that there is no direct link from the old search page to the new search page. So you are forced to find the property assessment home page and start from there. From there, this will still prove difficult for some residents to find the new website.

Solution: A direct link needs to be added from the original real estate website search page to the new website search page.

PROBLEM #4:

The new site does not list the current assessments of the subject property or the comparables.

Property owners should be allowed to compare the increase in assessments for both their properties and their neighbors’ properties. By having 2 different webpages, the County has deliberately made it more difficult and time consuming to research your own assessment or that of your neighbors.

Solution: Allow property owners to view assessments (both current and new 2012 values).

PROBLEM #3:

There are no Maps.

The County deleted the map function in its entirety from the new site. The map can be important in locating comparable properties and streets to fight your assessment.

Solution: Allow the property owners to view the maps.

PROBLEM #2:

The Sales History of the subject property is gone.

The sales history of properties is relevant and necessary in reviewing property assessments. It makes no sense that the County removed them.

Solution: Allow the property owners to view the sales history.

PROBLEM #1:

The new site does not show SALE PRICES of the comparables, once you leave the comparable sales page.

This makes the new site almost impossible to use as an effective research tool. The new site has a link for a comparable sales page for properties, but if you click on any of those comparables, you no longer can view the sales price. The sales prices of comparables is the most important evidence for fighting unfair property assessments.

Solution: Add the 2012 reassessment values to the original real estate website, like they were three weeks ago, so all of the information can be seen on a single screen.

CONCLUSION:

I believe Executive Fitzgerald does care about the taxpayers, but this new website is awful.

Allegheny County needs to add the new 2012 values to their original website so that taxpayers can see all of the assessments, maps, sales history and sale prices without having to view multiple computer screens. To keep the current format will only further harm the residents of Allegheny County.

If you have questions about Allegheny County property assessments, please feel free to call Attorney Noah Paul Fardo at 412.802.6666.

1/13/12 – VIDEO: Reassessment Update: “Appeal Now, Pay Later”.

Noah Paul Fardo — Fri, 13 Jan 2012 14:08:52 +0000

2012 Allegheny County Property Reassessment Update 1/13/12:

Basically, we will be using 2002 values for 2012, and new 2012 values for 2013; with the opportunity to appeal this year before the new tax bills are due next year.

As of January 13, 2012, the 2012 Allegheny County property reassessments are back on with a new deadline of February 24, 2012, for all properties within the City of Pittsburgh and Pittsburgh Public Schools (which also includes portions of Mount Oliver).

However, the Honorable R. Stanton Wettick also agreed to delay the implementation of the actual tax bills utilizing the new 2012 values until 2013. This means that the 2012 reassessments will go through in 2012, but will not be used by the taxing entities for tax billing purposes until 2013.

If you own commerical or residential property in the City of Pittsburgh or Mount Oliver, and believe your new 2012 reassessment is too high, you are encouraged to appeal in 2012 (by 2/24/12) prior to the 2013 tax bills being sent by the taxing entities.

This announcement does not effect the surrounding municipalities and boroughs within Allegheny County. All other boroughs and municipalities are expected to receive new 2012 reassessments by the end of February 2012, and new 2012 appeal deadlines thereafter.

Allegheny County has not yet determined whether or not they will re-implement the “informal” hearing process as time is no longer of the essence for the appeals process. We will attempt to keep our clients and readers updated.

Here is the language from Judge Wettick’s Order of Court dated 1/12/12.

Judge Wettick: Order of Court 1/12/12

1. For the Pittsburgh School District and the City of Pittsburgh, the 2011 assessments shall be used for 2012 and the 2012 assessments shall be used for 2013.

2. Appeals of the 2012 assessments for use in 2013 for properties within the Pittsburgh School District and the City of Pittsburgh shall be filed by February 24, 2012 (emphasis added).

3. Appeals shall be heard by the Board of Assessment Appeals and Review beginning no later than February 1, 2012. Priorities shall be given to appeals of the 2012 reassessment of properties within the Pittsburgh School District because millage rates for the Pittsburgh School District and the City of Pittsburgh is set in January and tax bills are issued in the same month.

4. By Tuesday, January 17, 2012, at 2:00 P.M., Allegheny County shall furnish to this member of the court and to counsel of record a proposed notice that will be mailed to the owner of properties in the City of Pittsburgh, the Borough of Mount Oliver, and the Pittsburgh School District.

If you have questions about Allegheny County property assessments, please feel free to call us for help (412) 802.6666 or email us at info@pghfirm.com.

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1/10/12 – Judge Overrules Fitzgerald – Orders 2012 Assessments to Continue

Noah Paul Fardo — Tue, 10 Jan 2012 21:50:47 +0000

The Honorable R. Stanton Wettick ordered today (1/10/12) that the 2012 reassessments in Allegheny County must continue pursuant to his previous Orders of Court. Over the last week, County Executive Rich Fitzgerald declared the 2012 reassessments, “null and void.” However, today’s Order specifically directed the Allegheny County Office of Property Assessment, County Manager, and County Chief Assessor to continue with the 2012 reassessments or be held personally in contempt of court, even if County Executive Fitzgerald directs them otherwise.

Judge Wettick left open the possibility that the actual payments of the new tax bills could be deferred until 2013 (a decision he stated he will render on Thursday, January 12, 2012). The City of Pittsburgh School District has a pending motion asking for a 1 year delay in implementation of the 2012 assessment numbers so as to provide time for the actual appeals process.

What does it Mean?

For now, the 2012 assessment deadline for the City of Pittsburgh is still February 10, 2012. All commercial and residential property owners in the City of Pittsburgh who believe their new 2012 assessments are too high, should file formal appeals with the Allegheny County Office of Property Assessment by February 10, 2012.

We will continue to keep our clients updated concerning the Allegheny County Assessment chaos.

If you have questions about Allegheny County property assessments, please feel free to call us for help (412) 802.6666 or email us at info@pghfirm.com.

Read more Allegheny County property assessment articles:

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