Close
Close

Pennsylvania Supreme Court finds selective appeals of commercial property assessments by school district unconstitutional

Download RFP
The Pennsylvania Supreme Court recently held that the Uniformity Clause of the Pennsylvania Constitution prohibits a taxing authority from selectively appealing only the assessments of commercial properties while choosing not to appeal the assessments of other types of property, such as single-family residential homes. While the Court acknowledged the right of a taxing district to employ a particular appeals policy, it explained that a policy based on classification of properties by type and/or the residency status of their owners transgresses constitutional boundaries.