Pennsylvania Commonwealth Court Affirms School District’s Property Tax Assessment Increase

The Pennsylvania Commonwealth Court affirmed a lower court’s order increasing the tax assessment of the taxpayers’ property. The dispute arose when the Phoenixville Area School District appealed the assessment of the taxpayers’ commercial property based on a policy of challenging assessments where the fair market value exceeded the implied fair market value by $250,000 or more. The court found that the school district’s policy did not violate the Uniformity Clause of the Pennsylvania Constitution, as it applied objective financial criteria without regard to property type or owner status, and did not constitute an unlawful spot reassessment. The court reasoned that ...