Lancaster County is currently going through a countywide reassessment whereby the county is going to reassess every property within its border. The last time Lancaster County performed a countywide reassessment was in 2018. Lancaster County will mail 2027 Assessment Notices to all property owners containing the final assessed values before July 1, 2026. Property owners
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Downs Racing, L.P. v. Luzerne County: No Hotel Tax on Complimentary Rooms
By Ryan Gonder
In an unreported opinion on February 3, 2026, the Commonwealth Court of Pennsylvania held that complimentary hotel rooms provided by a casino are not subject to Luzerne County’s hotel room rental tax because the operator receives no “consideration” in exchange for the stay. The decision affirms summary judgment in favor of the taxpayer and provides…
PA Supreme Court Resuscitates Non-Profit Hospital’s Tax Exempt Status
By Adam Koelsch
On May 30, 2025, the Pennsylvania Supreme Court reversed a Commonwealth Court decision that Pottstown Hospital, LLC (“Hospital”) did not qualify as an institution of purely public charity entitled to real property tax exemption.
In 2023, the Commonwealth Court had held in a group of four related decisions — Pottstown School District v. Montgomery County…
A Trap for the Unwary: Commonwealth Court Declares Inability to Withdraw Real Estate Tax Appeals Unless All Parties Agree
By Adam Koelsch
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 appeal is unable to withdraw the appeal unless all parties agree. In 2020, property Owners…
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 the total charge for the Services less the “costs” of the supplied employee which are…
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 strategy for individuals who receive property, such as restricted stock or LLC ownership interests, as…
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 enforced a settlement agreement between Armstrong Township (the “Township”) and Choice FuelCorp, Inc. (“Choice”). This…
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 tax year all annual assessment appeals shall be filed by October 1, 2024. Additionally, for…
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 of a commercial or industrial property that pays the property taxes as part of your…
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 to determine whether an entity qualifies as “purely public charity” under the Pennsylvania Constitution and…