Joe Bright and Heidi Schwartz provide an analysis of Autozone Development Corp.’s appeal of a property tax assessment that is pending before the Pennsylvania Supreme Court and the outcome of the case could increase uniformity of taxation of real estate in the state in an article in Bloomberg Tax.
Autozone’s property assessment was one of 13 commercial property assessments that the Kennett Consolidated School District decided to appeal. The Chester County Board of Assessment Appeals upheld the original assessment, but the trial court, and, subsequently, the Commonwealth Court, found in favor of the district. The Pennsylvania Supreme Court has agreed to hear the case, and its decision will impact what strategies school districts can employ to assess commercial properties. The issue before the court is whether the strategy for assessing the Autozone property was unconstitutional under the Uniformity Clause of Pennsylvania’s Constitution. Joe and Heidi discuss the Commonwealth Court findings and the implications the case will have for taxpayers across Pennsylvania moving forward.
To read the full article, click here.