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County assessment

July 3, 2008

Formal tax appeals are under way

“Guinea pigs” go before board at hearings crowded by temporary appeals board workers who attended as part of training.

By Jennifer Learn-Andes jandes@timesleader.com
Luzerne County Reporter
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Formal assessment appeals began Wednesday as part of Luzerne County’s reassessment, and Dallas Township property owner Noreen Diaco nervously went first.

Diaco came to contest the $25,000 value of a 0.11-acre vacant parcel next to her Gerald Avenue home. Diaco said the parcel isn’t marketable because it is not big enough to hold a building.

Township zoning ordinances require a 15-foot space between structures, and the parcel is 40 feet wide with buildings on both sides, leaving 10 feet for a structure, she told the board.

Appeals board members said they need evidence of the zoning restriction, but Diaco did not have written documentation.

Board members said they will issue a decision by Oct. 31.

As she left the Plains Township reassessment center, Diaco said she regrets not having the proper documentation, but said she will bring a copy of the ordinance when she appeals another vacant parcel on the other side of her property.

“It’s a learning experience,” Diaco said, joking about being the “guinea pig.”

An unusually large crowd was present at Wednesday’s hearings because all temporary appeals board members attended as part of their training.

Representatives of the reassessment company, 21st Century Appraisals, were present to explain property measurements and other information that was used to calculate each value.

Kingston property owner Joshua Cowder was next in line and produced a certified appraisal that was prepared when he bought his home in May.

21st Century valued the property at $164,900, and Cowder paid $135,000 on May 9.

Board members asked Cowder what he thinks the property is worth – something they ask all property owners who come before them.

Cowder said the property should be assessed at $136,000.

The board accepted his appraisal as evidence, but noted that the most valuable appraisals are dated Jan. 1 -- the date used as a basis for the reassessment. Board members also noted two properties used as comparables in the appraisal are not located in Kingston.

James Sanchez, another Kingston property owner, brought a Jan. 1 certified appraisal prepared by Allen Rosen. Rosen and a colleague also accompanied Sanchez to the appeal.

The appraisal says the West Dorrance Street home is worth $75,000, but the reassessment company valued the property at $203,200.

Rosen noted all comparables used for the appraisal were within a half mile of the property.

Board members started asking questions to determine why there was such a significant difference.

The appraisal pegged the property at 2,144 square feet compared to the reassessment company’s 3,100-foot measurement.

Rosen said the appraisal used exterior measurements, as instructed by the reassessment company.

It was determined that 21st Century counted the attic space as finished, but Sanchez said it was not.

Board members asked why the appraisal was lower than the purchase price. Sanchez bought the place for $82,500 in 2002.

Rosen said the property was purchased when the real estate market was stronger, and Sanchez has since discovered that the building needs significant costly repairs that will run from $10,000 to $20,000.

A 21st Century evaluator adjusted the square footage to 2,216 and downgraded the condition ranking of the home, saying the value will likely be lowered to $96,300 based on the changes.

County officials say more than 3,000 formal appeals have been filed to date.

appeal tips

Here are some reminders of what you should bring to a formal appeal:

• An extra copy of all documents that you want to introduce as evidence. The county does not plan to make copies.

• Ordinances or other government documents that spell out development restrictions, easements or other barriers that impact the value of a property.

• If possible, certified appraisals dated on or shortly before Jan. 1, 2008.

Jennifer Learn-Andes, a Times Leader staff writer, may be reached at 831-7333.

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