Alan Nochumson and Clementa Amazan, Nochumson P.C.

Did Phila.'s 2018 Selective Tax Reassessment Violate the Uniformity Clause?

The Pennsylvania Commonwealth Court recently analyzed whether the city of Philadelphia's selective reassessment in tax year 2018 of only commercial properties at current market value violated the uniformity clause and the assessment law's requirement that the city assess all properties annually at actual market value.

October 11, 2021 at 12:52 PM

8 minute read

Alan Nochumson

Clementa Amazan

In Duffield House Associates v. City of Philadelphia, 2021 Pa. Commw. LEXIS 520 (July 29, 2021), the Pennsylvania Commonwealth Court recently analyzed whether the city of Philadelphia's selective reassessment in tax year 2018 of only commercial properties at current market value violated the uniformity clause and the assessment law's requirement that the city assess all properties annually at actual market value.