Weiss Law Firm Lands Victory in State-Wide Challenge
Weiss Burkardt Kramer, LLC won a state-wide victory after successfully challenging the constitutionality of an inherently flawed base-year system used to determine real estate taxes in Allegheny County. The ruling has implications on systems used for determining property values across Pennsylvania.
Judge R. Stanton Wettick’s 94-page opinion declares Pennsylvania’s property assessment law allowing the use of a base-year assessment without requiring reassessments violates the Pennsylvania Constitution. The ruling reveals base-year assessments are not intended to assess all properties at the same percentage of assessed value to actual value; they inherently cause significant disparities in the ratio of assessed value to fair market value, and they inevitably discriminate against owners of property in lower-value neighborhoods.
Judge Wettick’s Decision
Judge Wettick’s Landmark Decision – Judge R. Stanton Wettick’s detailed 94-page opinion declaring the base-year system used for assessing properties unconstitutional. Read More
Weiss Post Trial Brief
Details of Property Assessment Trial – Post Trial Brief Submitted by Weiss Burkardt Kramer, LLC. Read More
Assessment Trial Evidence
Assessment Trial Evidence – Report On Uniformity Of Real Property Assessment Under Indefinite Base Year Assessment Legislation In Pennsylvania. Almy, Gloudemans, Jacobs & Denne, Property Taxation And Assessment Consultants (Phoenix, Arizona). Read More
Market Trends Study
Overview of Real Estate Trends – Professional Market Trends Study by expert Anthony Barna detailing real estate trends across Allegheny County. Read More
Expert Trial Exhibits
Trial Exhibits – Exhibits on rates of change in property values. Read More
Supreme Court Ruling
Relevant Supreme Court Decision – Downingtown Area School District v. Chester County Board of Assessment Appeals and Lionville Station S.C. Associates. Read More
Allegheny Country Report
Allegheny County Report – Report of Allegheny County Office of the Controller on School Districts’ Compliance with Act 146 Real Estate Tax Revenue Limitation 105 percent Windfall Provision. Read More