Can a School District Choose to Only Appeal the Assessments on Commercial Properties?

The Pennsylvania Supreme Court heard arguments this morning on whether the law which permits school districts to appeal assessments allows school districts to appeal only higher value commercial properties.

The Upper Merion School District argued that there is no violation of the Uniformity Clause where the School District evaluates the properties within its district and pursues appeals where it makes economic sense to do so. Property owners argued that this practice unfairly targets only commercial properties, to the exclusion of underassessed residential properties, in violation of the Uniformity Clause.  The Uniformity Clause of the Pennsylvania Constitution  provides that all taxes shall be uniform, and has been interpreted to require equal treatment of commercial and residential properties.  Continue reading “Can a School District Choose to Only Appeal the Assessments on Commercial Properties?”

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