On Monday, August 6, SKCP collaborated with Asociación Puertorriqueños en Marcha and Yorktown CDC to host an info session on the property assessment appeal process.
As many homeowners across North Philadelphia have noticed, property assessments are increasing significantly and this directly impacts property taxes. Please use the OPA website to see your property assessment (and estimate property taxes for next year) if you haven’t already!
Big thanks to our speakers, Salima Cunningham from OPA, Carla Pagan from BRT, and Vicki Riley from Department of Revenue, for joining us, to APM and Yorktown CDC for their collaboration, and to the St. Malachy School for hosting us. Read on for notes from the meeting and links to the forms and programs discussed.
Office of Property Assessment
Salima Cunningham, Communications and Community Outreach Coordinator
According to Ms. Cunningham, the Office of Property Assessment does not collect taxes, and they do not determine the tax rate. Their role is to determine the assessment of properties and this is done through a mass appraisal. Unlike a fee appraisal, this process does not assess properties on an individual basis, but instead uses characteristics such as square footage, condition of the property, amenities, and the surrounding area to assign a value to each property. While this process is efficient for the OPA, it can result in many properties being assessed in a way that owners disagree with. If you do not like or disagree with your property assessment, you can appeal.
There are three levels for a property assessment appeal.
- First Level Review - this is a paper application, mailed with your 2019 assessment. Property owners could fill out this form with the reason for their appeal and return by mail to the Office of Property Assessment by May 25. If you missed that deadline, submitted something but have not received a response, or received response that you disagree with, you can appeal to the Board of Revision Taxes.
- Board of Revision Taxes appeal - this is a formal, legal process where your case will be heard by the Board of Revision Taxes, an independent, seven member board appointed by the Board of Judges of the Philadelphia Common Pleas Court. The Board is required to hear assessment appeals. The deadline to apply for this appeal is Monday, October 1.
- Court of Common Pleas - if you are unhappy with the decision about your property assessment from the Board of Revision Taxes, you can take your case to the Court of Common Pleas.
Board of Revision Taxes
Carla Pagan, Executive Director
Ms. Pagan oversees the Board of Revision Taxes, the independent body that hears appeals and determines updated assessments. The three reasons the Board will hear for an appeal are:
- The estimated market value of your property is too high or too low
- The estimated market value of your property is not uniform with similar surrounding properties
- The characteristics of your property that affect its value are substantially incorrect
Ms. Pagan recommends including as much detail as possible in the appeal form. If your appeal is due to “characteristics of your property that affect its value are substantially incorrect” (such as an assessment indicates you have a three-story house, but you actually have two stories), an evaluator may be able to adjust your assessment on the spot if you describe the situation.
If your increased assessment is due to nearby new construction, your appeal would fall under "the estimated market value of your property is not uniform with similar surrounding properties." Newer buildings will be assessed higher, but if the assessment on your original construction home increases due to this, you can check on other homes similar to yours (age, architecture, neighborhood) to support your appeal. Use the OPA website to see the assessment on properties by address, or to search for an entire block. Properties with a condition that match yours will be especially helpful.