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“(Unconstitutional?) Monetary Thresholds in Real Estate Appeals”

April 11, 2022

Jennifer Karpchuk article on “(Unconstitutional?) Monetary Thresholds in Real Estate Appeals”

Tax Notes

In an article published in Tax Notes on April 11, 2022, Philadelphia-based Shareholder Jennifer Karpchuk examines recent Pennsylvania litigation concerning school districts’ use of monetary thresholds to appeal a property’s assessed value, which has resulted in disparate treatment of similarly situated properties and raised constitutional issues.

Karpchuk’s article asks, “Is it constitutionally permissible for school districts to use monetary thresholds to determine whether to appeal a property’s assessed value?” She explains how the Pennsylvania Supreme Court is primed to answer this question, which could affect many taxpayers throughout the commonwealth.

She further explains how uniformity challenges are not new to the state supreme court and outlines how it has addressed the uniformity clause of the Pennsylvania Constitution on a number of occasions over the past few years.

To read the article in full, subscribers may click here.