A Montgomery County court has ruled that Lower Merion School District violated the Pennsylvania Constitution by disproportionately appealing tax assessments on commercial properties and apartment buildings. The ruling states that single-family homes make up 85% of buildings in the township, yet in 2017 — the assessment year in which the case was centered — the school district only filed appeals on three of them, compared with 26 commercial property appeals. Judge Thomas C. Branca said Lower Merion School District discriminated on its choice of targets for so-called reverse appeals, running afoul of the constitution’s “uniformity” clause, which requires that all classes of property be treated equally for tax purposes. A reverse-appeal happens when a taxing entity seeks to raise a property’s assessment — the basis of tax bills. They are legal and have been common practice in Pennsylvania school districts for decades. The ruling could have a profound impact in school districts across the state. Lower Merion is reviewing the ruling and will “make a determination as to next steps” in the near future. Read more from the Inquirer.
Source: Philadelphia Inquirer; 2/8/2024