Property Reassessment

County reassessment

September 9, 2008

Firm has small sheds on tax rolls

21st Century’s decision to put values on structures breaks with county practice.

By Jennifer Learn-Andes jandes@timesleader.com
Luzerne County Reporter
Jennifer Learn-Andes on Facebook   |   @TLJenLearnAndes on Twitter

Sheds smaller than 200 square feet weren’t taxed before Luzerne County’s reassessment, and the county appeals board hadn’t planned to start adding them to the tax rolls.

However, those plans were never delivered to the reassessment company 21st Century Appraisals Inc. The company has been valuing all sheds worth $100 or more, regardless of size, as part of the new assessed values.

Tim Barr of 21st Century said it’s unclear how the situation will be rectified.

There are 19,594 sheds worth more than $100 and less than 200 square feet throughout the county, sitting on 18,315 parcels, Barr said.

These sheds have values ranging from $100 to $1,152 and sizes ranging from 21 square feet to 198 square feet, he said.

The average value is $275, which means it’s safe to estimate that taxing bodies stand to lose more than $5 million in assessed value if the sheds are omitted from taxation.

Barr said the county’s decision to omit sheds smaller than 200 square feet from taxation was past practice and not required by law.

County Appeals Board Chairman Andy Shiner said last week that appeals boards had planned to continue the past practice and would deduct any sheds that fit the description during formal appeals.

Barr said he and Shiner spoke about the matter Monday, and he was sending him statistics so the board could make a decision on the number and value of the impacted structures.

If the board opts to continue past practice, it may decide to rectify the oversight by deducting impacted sheds discovered during formal assessment appeals. However, this option would shut out property owners who haven’t filed appeals within the deadline.

The county may also opt to mail revised notices, minus the shed values, to all impacted property owners, but that mailing would cost an estimated $18,000 or more because of the number of parcels involved, Barr said.

Barr said his company had been following a value approach, unaware of the county’s past practice.

“You can have a small shed that, due to its condition and quality, might be worth $200, so it will get a value, while you could have a large 10-by-12 old machine shed that is absolutely in fall-down condition that will come off the rolls,” Barr said.

21st Century’s online database lists all sheds under the “outbuildings” category at www.courthouseonline.com.

Sheds that were factored into the assessed value contain dollar amounts under the value column on the site. Those that were valued under $100 contain no dollar amount.

Barr noted that farming storage buildings are exempt from taxation, including silos, grain bins, corn cribs and manure storage units.

Most of the sheds under 200 square feet are basic tool and storage buildings.

A few are more elaborate. One newly constructed property in Jackson Township has a 12-by-14-foot stone shed with multiple windows and arched doors, valued at $840, the database shows.

The topic of sheds came up because a property owner contacted a reporter asking if the county was continuing the past practice of not taxing structures under 200 square feet.

County assessment director Tony Alu said some property owners were keenly aware of the past practice, even going as far as contacting his office to find out what size shed they could build to avoid taxation.

Property tax elimination meeting

Hazleton official predicts appeal influx

Two newly formed organizations – Residents of Luzerne County United and the Citizens Against Property Taxes – have scheduled a meeting tonight to discuss reassessment and property tax elimination.

The meeting will be at 7 p.m. in the Wyoming Valley West Middle School on Chester Street in Kingston.

Speakers at the meeting will be Michelle Boice and Robert Runyun, of the Pennsylvania Taxpayer Cyber Coalition.

For further information, contact Grace Griffin at 779-4179 or Dorothy Spencer at 779-1253.

The Residents of Luzerne County United has also set up a Web site at www.rolcu.com.

Hazleton City Councilman Jack Mundie predicts Luzerne County will be hit with tens of thousands more assessment appeals next year if the county doesn’t delay the reassessment.

Mundie said he’s spoken to many property owners who missed the formal appeal deadline.

“A lot of people didn’t pay attention, and now it’s sinking in that they’ll be paying more,” he said.

County Assessment Director Tony Alu said the county expects another wave of appeals next year because it typically takes two years to straighten out issues after a reassessment.

Alu said the county does not plan to hire temporary appeals board members next year, which means the permanent three-person board will have to hear all appeals filed in 2009.

Tweet	Follow @TLnews

Send Question or Remark to the Publisher