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 […]
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 […]
A little-known statutory change now allows for certain fraternal societies to obtain tax exempt status in Pennsylvania. In Hospital Utilization Project v. Commonwealth, 487 A.2d 1306 (Pa. 1985) (“HUP”), the Pennsylvania Supreme Court set forth the following five-pronged test to determine whether an entity qualifies as “purely public charity” under the Pennsylvania Constitution and is therefore […]
The deadline for filing a real estate tax assessment appeal for the 2024 tax year is fast approaching in Allegheny County. The deadline is April 1, 2024. The Common Level Ratio for 2024 is 54.5%. Allegheny County is the only county out of the 67 counties in Pennsylvania whereby you appeal the assessed value when […]
On October 16, 2023, the Pennsylvania Supreme Court granted Tower Health’s Petition for Allowance of Appeal related to the Montgomery County hospital property. The Supreme Court is going to address the following two issues on appeal: Whether the Commonwealth Court erred by holding that Pottstown Hospital, LLC, offered substantial executive compensation based upon the financial […]
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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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