Governor Wolf and other Pennsylvania lawmakers recently passed the state budget for FY22-23 (the “Budget”). Coming in at $45.2 billion, the negotiations entailed to finalize the Budget appear to be worth the effort by having the best of both worlds-
Adding Value – McNees PA Tax Blog
Blog Authors
Latest from Adding Value – McNees PA Tax Blog
Historical drops in Common Level Ratios Should have Commercial Pennsylvania Property Owners Contemplating Annual Assessment Appeals for the 2023 Tax Year
By Paul Morcom
With historical drops in common level ratios throughout Pennsylvania’s 67 counties from last year to this year, commercial or industrial property owners should be reviewing their assessed values for potential reductions for the 2023 tax year.
The annual assessment appeal…
Non-Fungible Tokens – Subject to Pennsylvania Sales and Use Tax
This past May, the Pennsylvania Department of Revenue issued REV-717, an updated guide for retailers on the Commonwealth’s State and Local Sales, Use and Hotel Occupancy Tax.
Interestingly, the portion of REV-717 discussing computer hardware and software specifically enumerated non-fungible…
Circle of Seasons: A Refresher on the Importance of Administrative Formalities
In Circle of Seasons Charter School v. Northwestern Lehigh School District, 273 A.3d 23 (Pa. Cmwlth. 2022), the Pennsylvania Commonwealth Court reversed the trial court decision, and the matter was remanded to the common pleas court to transfer the matter…
City of Philadelphia’s 2018 Real Estate Tax Assessments are Unconstitutional
By Adam Koelsch
On June 8, 2022, the Pennsylvania Supreme Court denied the City of Philadelphia’s (the “City”) Petition for Allowance of Appeal from the decision of the Commonwealth Court in Duffield House Assocs., L.P. v. City of Phila., 260 A.3d 329 (Pa.…
Philadelphia Reassessment Update
By Paul Morcom
The City’s Office of Property Assessment is planning to post the results of reassessments of all properties in Philadelphia by Monday, May 9, 2022.
The new values of more than 580,000 residential, commercial, industrial, and institutional properties in Philadelphia are…
Commonwealth Court Denies Manufacturing Exclusion and Help Supply Services for Sales and Use Tax
In Quality Driven Copack, Inc. v. Commonwealth of Pennsylvania, No. 879 F.R. 2013 (decided December 29, 2021) (opinion not reported), the Pennsylvania Commonwealth Court (the “Commonwealth Court”) held that for the Taxpayer to qualify under the manufacturing exclusion for sales…
Philadelphia Publishes FAQs Addressing Expiration of Its Temporary Nexus Waiver
In February, the City of Philadelphia published FAQs regarding expiration of the temporary nexus waiver that had been in place during the COVID-19 pandemic. During the pandemic, the City had temporarily waived its legal nexus threshold that considers the presence…
Is a stormwater fee an impermissible tax? The debate continues in municipalities all across the Commonwealth, but for at least one municipality, the debates have ended.
By Ryan Gonder
As a result of changes in federal and state laws related to stormwater management, municipalities across the Commonwealth have been forced – in order to comply with the new laws – to seek new funding sources and to regulate businesses…
Pennsylvania Saga re Unconstitutional Dollar-Based Caps on NOL Deduction Continues
There has been a flurry of litigation in recent years involving taxpayer challenges to the constitutionality of Pennsylvania’s statutory cap on net loss carryover (“NOL”) deductions for tax years prior to 2017. First came the Pennsylvania Supreme Court’s decision in…