Wednesday, September 06, 2006
More Assessment Madness
One of Allegheny County’s favorite spectator sports—property assessments—returned to the forefront with yesterday’s ruling by Common Pleas Court Judge Wettick. In a case applying to a couple who purchased a home whose value was well under the home’s 2002 base year assessment value, the ruling allows appeals based on current market value. The Judge’s opinion is based on provisions of the Second Class County Code, which, according to the court, trumps the provisions of the County’s Home Rule Charter.
Allowing market value appeals is in direct contrast to the County’s base year plan ordinance that prohibited appeals on current market value and instead tied all valuations and appeals to the 2002 base year. It should not have been a big surprise since the Judge noted in his March 2006 ruling on the base year that “appeals of assessments taken by property owners or taxing bodies are governed by a different statutory scheme”.
Predictably, the County Executive and others in the administration have decried the ruling, suggesting that Allegheny County is being held to a different standard than the other counties that use a base year. They have also insinuated that the door for school districts to appeal based on sales prices is opened. Here’s a clue: if Allegheny is being held to a different standard, it could be because it arrived at the base year after trying to bend the assessment system to minimize political damage. They concocted the base year only after trying several others instead of continuing on the path to annual assessments.
That ignores the fact that school districts in other counties raise millage rates, it is just that the tax bite is not as severe as it is in Allegheny County.
Now we have a system where the Executive claims he will stand by the base year, the courts allowing appeals based on market value, the appeals board has delayed hearings, and taxpayers not sure what to do. And we were to believe that the base year was to be more predictable? Could have fooled us.
Allowing market value appeals is in direct contrast to the County’s base year plan ordinance that prohibited appeals on current market value and instead tied all valuations and appeals to the 2002 base year. It should not have been a big surprise since the Judge noted in his March 2006 ruling on the base year that “appeals of assessments taken by property owners or taxing bodies are governed by a different statutory scheme”.
Predictably, the County Executive and others in the administration have decried the ruling, suggesting that Allegheny County is being held to a different standard than the other counties that use a base year. They have also insinuated that the door for school districts to appeal based on sales prices is opened. Here’s a clue: if Allegheny is being held to a different standard, it could be because it arrived at the base year after trying to bend the assessment system to minimize political damage. They concocted the base year only after trying several others instead of continuing on the path to annual assessments.
That ignores the fact that school districts in other counties raise millage rates, it is just that the tax bite is not as severe as it is in Allegheny County.
Now we have a system where the Executive claims he will stand by the base year, the courts allowing appeals based on market value, the appeals board has delayed hearings, and taxpayers not sure what to do. And we were to believe that the base year was to be more predictable? Could have fooled us.
