Pennsylvania BFR Decides on Jurisdiction for Realty Transfer Tax Untimely Appeal

The Pennsylvania Board of Finance and Revenue March 29 decided that a Board of Appeals (BOA) dismissal was proper because Taxpayer’s appeal was untimely. Taxpayer conveyed a piece of property for no consideration. No realty transfer tax was paid. The Department of Revenue (DOR) determined that the transaction wasn’t excluded and issued a Notice of Assessment based on the computed value of the property. Almost a year later, Taxpayer sent a letter inquiry which was docketed as an appeal. The BOA dismissed the appeal as untimely. Taxpayer petitioned the finance board, which that the BOA correctly dismissed the appeal because ...