In CCP Berks, LLC v. Berks Cnty. Bd. of Assessment et al., 562-64, 570, & 595 C.D. 2024 (Pa. Cmwlth Ct. Apr. 1, 2025), in a 2-1 decision, Commonwealth Court effectively declared that a party initiating a real estate tax
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PA Department of Revenue Changes Documentation Requirements for Refunds of Tax Paid on Employment Agency Services, Help Supply Services and Building Cleaning Services
Pennsylvania’s sales tax is imposed only on the “service fee” portion of charges for “employment agency services,” “help supply services,” and “interior office building cleaning services” (collectively, the “Services”). See 72 P.S. §§ 7201(g)(6), 7204(51). The taxable “service fee” is…
83(b) Elections Made Easy: Understanding the New IRS Form 15620
The Internal Revenue Service (IRS) has recently released a new form, 15620, which will significantly impact the way taxpayers report certain transactions in relation to Section 83(b) elections.
What is an 83(b) Election?
An 83(b) election is a valuable tax…
Settlement Negotiations Unraveled: Key Lessons from Armstrong Township v. Choice FuelCorp, Inc.
By Ryan Gonder
In an unreported panel decision of Armstrong Township v. Lycoming County Board of Assessment Appeals and Choice FuelCorp, Inc., 140 C.D. 2022 (Pa. Cmwlth. Ct. Apr. 5, 2024), the Commonwealth Court of Pennsylvania reversed the trial court’s order that had…
Allegheny County Changes its Annual Assessment Deadline for the 2025 Tax Year and Forward
By Paul Morcom
Allegheny County is no longer going to be the oddball Pennsylvania county when it comes to its annual assessment appeal deadline. On June 4, 2024, Allegheny County amended its Ordinance regarding annual assessment appeal deadlines so that for the 2025…
Pennsylvania Real Estate Annual Assessment Appeal Deadlines Are Quickly Approaching for Tax Year 2025
By Paul Morcom
Pennsylvania real estate taxes are usually very large line items on any corporate balance sheet. Accordingly, you should be reviewing your assessed value(s) on an annual basis if you are a Pennsylvania commercial or industrial property owner or a lessee…
Longstanding Fraternal Organizations May Now Qualify For Tax Exempt Status in Pennsylvania
By Adam Koelsch
A little known statutory change now allows for certain fraternal societies to obtain tax exempt status in Pennsylvania.
In Hospital Utilization Project v. Commonwealth, 487 A.2d 1306 (Pa. 1985) (“HUP”), the Pennsylvania Supreme Court set forth the following five-pronged test…
Commonwealth Court Reverses Dismissal of Appeal Based on “Mailbox Rule”
By Adam Koelsch
In Mixell v. Cumberland County Board of Assessment Appeals, 313 A.3d 330 (Pa. Commw. Ct. 2024), the Commonwealth Court held that the Board of Assessment Appeals (“Board”) had failed to show proof of mailing sufficient to establish that a property…
Buyer Beware! Commonwealth Court Holds Purchaser of Restaurant Assets and Liquor License in Bulk Sale Transaction Liable for Unpaid Sales and Use Taxes Owed by Seller
In HUF Restaurant, Inc. v. Commonwealth, Docket No. 394 F.R. 2018 (04/19/2024), a three-judge panel of the Commonwealth Court of Pennsylvania ruled that HUF Restaurant, Inc. (“HUF”), which had purchased restaurant assets and a liquor license from Zola New World…
Allegheny County – Real Estate Tax Annual Assessment Appeal Deadline is April 1, 2024
By Paul Morcom
The deadline for filing a real estate tax assessment appeal for the 2024 tax year is fast approaching in Allegheny County. The deadline is April 1, 2024. The Common Level Ratio for 2024 is 54.5%.
Allegheny County is the only…