The PA State & Local Tax Blog follows developments that can affect businesses, organizations, and property owners. We cover tax audits and appeals, real estate taxes, local and multistate tax issues, abandoned and unclaimed property, and new rulings worth watching. Subscribe to get new posts in your inbox.
Lancaster County mailed out its 2027 Final Property Reassessment Notices (“Notices”) on June 15, 2026. Accordingly, because this is technically an interim assessment, you would have 40-days from the June 15, 2026 mailing date to file an interim assessment appeal, which would be July 25, 2026. See 53 Pa.C.S. § 8848(c)(1). However, since July 25, […]
Lancaster County is currently going through a countywide reassessment whereby the county is going to reassess every property within its border. The last time Lancaster County performed a countywide reassessment was in 2018. Lancaster County will mail 2027 Assessment Notices to all property owners containing the final assessed values before July 1, 2026. Property owners […]
In an unreported opinion on February 3, 2026, the Commonwealth Court of Pennsylvania held that complimentary hotel rooms provided by a casino are not subject to Luzerne County’s hotel room rental tax because the operator receives no “consideration” in exchange for the stay. The decision affirms summary judgment in favor of the taxpayer and provides […]
On May 30, 2025, the Pennsylvania Supreme Court reversed a Commonwealth Court decision that Pottstown Hospital, LLC (“Hospital”) did not qualify as an institution of purely public charity entitled to real property tax exemption. In 2023, the Commonwealth Court had held in a group of four related decisions — Pottstown School District v. Montgomery County Board […]
In CCP Berks, LLC v. Berks Cnty. Bd. of Assessment et al., 562-64, 570, & 595 C.D. 2024 (Pa. Cmwlth Ct. Apr. 1, 2025), in a 2-1 decision, Commonwealth Court effectively declared that a party initiating a real estate tax appeal is unable to withdraw the appeal unless all parties agree. In 2020, property Owners appealed […]
Pennsylvania’s sales tax is imposed only on the “service fee” portion of charges for “employment agency services,” “help supply services,” and “interior office building cleaning services” (collectively, the “Services”). See 72 P.S. §§ 7201(g)(6), 7204(51). The taxable “service fee” is the total charge for the Services less the “costs” of the supplied employee which are itemized or […]
The Internal Revenue Service (IRS) has recently released a new form, 15620, which will significantly impact the way taxpayers report certain transactions in relation to Section 83(b) elections. What is an 83(b) Election? An 83(b) election is a valuable tax strategy for individuals who receive property, such as restricted stock or LLC ownership interests, as […]
In an unreported panel decision of Armstrong Township v. Lycoming County Board of Assessment Appeals and Choice FuelCorp, Inc., 140 C.D. 2022 (Pa. Cmwlth. Ct. Apr. 5, 2024), the Commonwealth Court of Pennsylvania reversed the trial court’s order that had enforced a settlement agreement between Armstrong Township (the “Township”) and Choice FuelCorp, Inc. (“Choice”). This case […]
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Represents clients in state and local tax litigation. Advises on reducing tax liabilities and obtaining overpayment refunds.
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Advises businesses, taxpayers, and public entities on tax and public finance matters. Represents clients in tax appeals, compliance, and municipal matters.
Of Counsel
Represents clients in Pennsylvania state and local tax controversy and planning. Advises on audit challenges, real estate assessments, and tax litigation.
Of Counsel
Represents companies in Pennsylvania state and local tax disputes. Provides advice on sales and use tax, corporate net income tax, business privilege tax, and IFTA matters.
Represents clients in state and local tax litigation. Advises on reducing tax liabilities and obtaining overpayment refunds.
Advises businesses, taxpayers, and public entities on tax and public finance matters. Represents clients in tax appeals, compliance, and municipal matters.
Represents clients in Pennsylvania state and local tax controversy and planning. Advises on audit challenges, real estate assessments, and tax litigation.
Represents companies in Pennsylvania state and local tax disputes. Provides advice on sales and use tax, corporate net income tax, business privilege tax, and IFTA matters.
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