Phoebe Servs. Inc. v. City of Allentown

The issue in this appeal was whether the trial court erred by misinterpreting the meaning of “business” as defined in a City of Allentown ordinance. In 2018, the City’s Revenue and Audit Bureau issued a Notice of Underpayment and Assessment to Phoebe Services (“Phoebe”), indicating the City’s intention to retroactively impose its business privilege tax … Read more

Myers v. Commonwealth of Pa.

Finally, I’ve found someone who loves coupons more than my mother-in-law! Mr. Myers made three separate purchases from BJ’s Wholesale Club; twice he purchased one item, and once, he bought six items. Each receipt showed that every purchased item was taxable. And he used a coupon for each transaction. He sought refunds for excess sales … Read more

Duffield House Assoc., L.P. v. City of Philadelphia

The Pennsylvania Commonwealth Court considered whether Philadelphia’s selective reassessment in Tax Year 2018 of only commercial properties violated the Uniformity Clause of the Pennsylvania Constitution. After a bench trial, the Court of Common Pleas held that the reassessments were unconstitutional. The Commonwealth Court affirmed and found that the record contained overwhelming evidence demonstrating the City … Read more

GM Berkshire Hills LLC v. Berks Co. Bd. of Assessment

A school district designed a formula for properties within its catchment to determine if the district should appeal a particular property’s assessed value. Using that calculation, the district determined that two properties were assessed at a fraction of their actual value and appealed those values. The Court of Common Pleas agreed and increased the assessment. … Read more

Burba v. Indiana Co. Tax Claim Bureau

In Burba v. Indiana Co. Tax Claim Bureau, the Burbas appealed from the trial court’s order, which denied their petition to overturn a tax sale of their property. On appeal, the Burbas, who did not pay their 2017 and 2018 real estate taxes, argued that the sale was invalid because they were not provided with … Read more

Mandler v. Pennsylvania

An en banc panel of the Pennsylvania Commonwealth Court in Mandler v. Pennsylvania overruled the taxpayers’ exceptions to a prior panel’s opinion. The taxpayers claimed that they were entitled to the return of certain payroll taxes paid to the Department of Revenue in the course of the taxpayers’ consolidated bankruptcy proceedings. Though the Court generally quoted … Read more

City of Newark v. Twp. of Jefferson

The dispute in City of Newark v. Twp. of Jefferson centered on the Township’s tax assessment of the City’s property, situated within the Township, for years 2009 through 2016. The City appealed the lower court’s judgment, which affirmed the tax assessments. The Appellate Division reversed and remanded, holding that the Township’s assessment was defective and … Read more

In re Appeal of Coatesville Area Sch. Dist.

In In re Appeal of Coatesville Area Sch. Dist., the Pennsylvania Supreme Court did an admirable job of differentiating and explaining the two preclusion doctrines — res judicata and collateral estoppel — while simultaneously wading through a procedural minefield laid by unclear rulings in parallel taxation appeals. In this case, a landowner sought to appeal … Read more