Property Reassessment

October 28, 2008

Formal appeal decisions on way

County mailing about 14,600 assessment appeal decisions next week, official says.

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

The wait for formal property assessment appeal rulings will soon be over.

Luzerne County will mail an estimated 14,600 formal appeal decisions next week, said Tim Barr of reassessment company 21st Century Appraisals Inc.

The county opted to mail the decisions in a big batch after Oct. 31, meaning some property owners have been waiting as long as four months to learn whether their pitches for assessment reductions will be successful.

Property owners who receive formal appeal decisions next week will then have 30 days to decide whether to challenge the decisions in the county Court of Common Pleas.

County judges gave decided those challenges will be heard by an arbitration panel of three attorneys. Property owners who challenge must pay a $111.75 filing fee and another $51 fee to schedule the arbitrators.

The prothonotary’s office must process the requests and schedule arbitration panels within 20 days. Prothonotary Jill Moran has alerted county officials that more money must be budgeted to pay attorneys as well as overtime or temporary part-time staff to handle a potential onslaught of arbitration requests.

Moran could not be reached for comment Monday afternoon.

County Assessment Director Tony Alu has estimated 2,000 county appeal board rulings will be challenged at the county court level, but others are predicting as many as 5,000.

Next week’s mailing will include about 3,200 informal review decisions and 1,700 revised notices based on new information or tips, Barr said.

The county will then tally all assessment adjustments made through Oct. 31 and provide certified reports and estimated new millage rates to taxing bodies by Nov. 15, Barr said.

Barr said he will also publicly release the new estimated millage rates so property owners may calculate their new school, county and municipal tax bill totals with more accuracy.

He has already predicted many of tax bills will be lower than estimates issued on the original change-of-assessment notices, which were prepared without concrete numbers on the final values and number of properties signed up for the Clean and Green tax break program.

“Now the only question mark will be the handful of formal appeals heard in November and December,” Barr said.

When calculating their new estimates, property owners must also consider the possibility that taxing bodies may exercise their right to increase revenue 10 percent in the first year after reassessment.

Significant reductions granted at formal appeals after Oct. 31 could change the certified reports submitted to taxing bodies, but Barr said he doesn’t expect alterations because the changes will likely be a “drop in the bucket” in the overall assessment of each taxing body.

Roughly 3,900 formal appeals must be heard after Oct. 31.

That doesn’t include formal appeals that stem from the 1,700 revised notices set to be mailed next week. Those property owners will have 40 days to file formal appeals.

The county has scheduled roughly 3,200 formal appeals between Nov. 1 and Nov. 15, Barr said.

County officials are trying to wrap up most formal appeals by the end of November or the first week of December, Alu said.

“Everything is moving along very, very good here,” said Alu. “It’s nice now to know that there’s light at the end of the tunnel.”

Alu’s office is in the midst of auditing the formal appeal decisions to make sure the official orders match appeal board rulings.

Barr said key staff will work throughout the weekend to make sure the mailing is not pushed back.

County officials opted to hear appeals after Oct. 31 because they don’t want to have to redo the reassessment next year. Third-class county assessment law says formal appeals must be heard by Oct. 31, but general assessment law says boards may hear appeals at any subsequent time prior to the payment of the new tax.

WHAT’S NEW

Luzerne County will mail about 14,600 formal property tax appeal decisions next week. Recipients will have 30 days to file a court appeal, which will be heard by a panel of arbitration attorneys. Challenges will cost $162.75 in fees.

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

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