Pittsburgh schools urges court to overturn judge's order of possible tax breaks to property owners
(link) https://www.post-gazette.com/business/development/2023/04/05/allegheny-county-property-assessment-appeals-pps-common-level-commonwealth-tax/stories/202304060093
A battle over the figure to be used to set taxable value in 2022 Allegheny County property assessment hearings landed in a state appellate court Wednesday, with the outcome of more than 5,000 appeals hanging in the balance.
During arguments in Commonwealth Court, Robert Max Junker, an attorney for the Pittsburgh Public Schools, argued that Common Pleas Judge Alan Hertzberg overstepped his authority in setting the common level ratio for those hearings at 63.53%. The ratio is used in appeal hearings to set the taxable value of a property, or the assessment, after the fair market value has been determined.
In his argument, Mr. Junker maintained that only the state tax equalization board, or STEB, has the authority to set the common level ratio, as it is typically the one that makes the calculation. He urged the court to overturn Judge Hertzbergs ruling and to return the common level ratio to 81.1% the level that had been set for use in 2022 appeals before Judge Hertzberg intervened last September.
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If the appellate court agrees with the district and orders 81.1% to be used, a house valued at $200,000 on appeal would be taxed at $162,200. But if it upholds the 63.53% ordered by Judge Hertzberg, that same property would be taxed at $127,060. Whatever way the court goes, its decision will affect thousands of taxpayers.
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This complicated issue has a direct effect on the funding of the state's public schools. There are still thousands of 2022 homeowner cases pending, appealing their current property tax assessment. The outcome of this appeal will certainly affect the 2023 tax assessments as well as the cases still pending from last year.