Owner May Appeal Base Year Valuation 

Tax Alert

June 30, 2014

A panel of the Commonwealth Court held that an owner of property was entitled to pursue a base year evaluation appeal, notwithstanding that the initial appeal was taken by a school district. Corey v. Washington County Board of Assessment Appeals, No. 370 C.D. 2013 (Pa. Commw. May 13, 2014) (unreported). The Consolidated County Assessment Law provides that an appellant may always appeal a base year evaluation. 53 Pa. C.S. § 8854(a)(9)(i). The court held that the plain language permitted the taxpayer’s argument and that the taxpayer made it clear through the filings that he intended to pursue a base year evaluation. 


Joseph C. Bright



(215) 665-2053

Dan A. Schulder



(717) 703-5905

Cheryl A. Upham



(215) 665-4193

Related Practices

To discuss any questions you may have regarding the opinion discussed in this Alert, or how it may apply to your particular circumstances, please contact: Joseph C. Bright at jbright@cozen.com or 215.665.2053, Dan A. Schulder at dschulder@cozen.com or 717.703.5905 or Cheryl A. Upham at cupham@cozen.com or 215.665.4193.