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Home My WebLink About10-6560IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA PINE RIDGE ASSOCIATES, Appellant, vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee, vs. CIVIL DIVISION Appeal No.: Case No.: TAX ASSESSMENT APPEAL FROM BOARD OF PROPERTY ASSESSMENT COMMERCIAL REAL ESTATE INVOLVED Filed on behalf of: Pine Ridge Associates, Appellant Counsel of Record for this Party: COUNTY OF CUMBERLAND; TOWNSHIP OF SOUTH MIDDLETON; and SOUTH MIDDLETON SCHOOL DISTRICT, Interested Parties Parcel No.: 40-12-0340-002 ?- Q 0 lip C 4- ow ? UJO o mz LU ?" ' 0 coy William G. Merchant, Esquire Pa. I.D. #28917 bmerchant@papernick-gefsky.com PAPERNICK & GEFSKY, LLC Firm #216 4268 Northern Pike Monroeville, PA 15146 (412) 373-2212 A -5tg -Z 6t56 '%? eta yya3 R --tk-aY47ws IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA PINE RIDGE ASSOCIATES, Appellant, vs. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee, vs. CIVIL DIVISION Appeal No.: Case No.: COUNTY OF CUMBERLAND; TOWNSHIP OF SOUTH MIDDLETON; and SOUTH MIDDLETON SCHOOL DISTRICT, Interested Parties TAX ASSESSMENT APPEAL FROM BOARD OF ASSESSMENT APPEALS OF CUMBERLAND COUNTY TO THE HONORABLE JUDGES OF SAID COURT: AND NOW, comes the Appellant, Pine Ridge Associates, by its attorneys, Papernick & Gefsky, LLC, and respectfully represents as follows in support of its appeal: 1. The Appellant is Pine Ridge Associates. 2. The Appellee, the Board of Assessment Appeals(hereinafter referred to as the "Board"), is a statutory body created and existing under the laws of the Commonwealth of Pennsylvania, with its principal place of business located at Old Courthouse, First Floor, One Courthouse Square, Carlisle, Pennsylvania, 17013. 3. The County of Cumberland, the Township of South Middleton and the South Middleton School District are interested parties in this tax assessment appeal. 4. Pine Ridge Associates is the owner of certain real property located in the Township of South Middleton, and within the South Middleton School District found within Cumberland County, Pennsylvania. Said property is located at 601 Pine Road through 700 Pine Road, and is known and identified as Parcel No. 40-12-0340-002. 5. The Board has originally assessed the property for purposes of taxation for 2011 at a value of $1,500,000.00. 6. The Board, on Appellant's appeal, did make a reduction of the assessment of said real property owned by the Appellant to the amount of $1,396,000 for the year 2011, however, the Appellant believes and therefore avers that said reduction does not reflect the proper market value for the property. -2- 7. Notice of the Board's action, and the mailing date is identified as September 23, 2010. A true and correct copy of the Board's Notice is attached hereto and marked as Exhibit «A„ 8. Your Appellant believes and therefore avers that the Board failed to ascertain the proper market value of the property for the year 2011. 9. Your Appellant believes and therefore avers, that said assessment for the year 2011 is improper, inequitable, unjust, and unlawful by reason of the fact that the assessment ratio to market value is excessive as compared to similar property in Cumberland County, Pennsylvania. 10. Your Appellant believes and therefore avers, that the said assessment is prejudicial and discriminatory and that it lacks uniformity with other assessments of real property in the relevant taxing district, and further, it is far in excess of the common level of assessment existing in the taxing district for this period. 11. In support of said appeal, your Appellant avers that this property has been encumbered by a Regulatory Agreement for low income housing which restricts the amount of rent that may be charged per unit and also limits the amount of income distribution that can be made to the owner, all of which adversely impacts on the fair market value of the subject property. -3- WHEREFORE, your Appellant has been aggrieved by the assessment of the Board of Property Assessment of Cumberland County, Pennsylvania, and prays this Honorable Court hear its appeal and reduce the tax assessment of the property herein described to such amount as may be right and proper. Respectfully Submitted, PAPERNICK & GEFSKY, LLC ATTORNEYS AT LAW r William G. Merc ant, Attorneys for Appellai Pine Ridge Associates -4- Cumberland County Board of Assessment Appeals Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 40001576-F5-2 PINE RIDGE ASSOCIATES C/O WILLIAM G. MERCHANT, ESQ. PAPERNICK & GEFSKY, LLC 4268 NORTHERN PIKE MONROEVILLE PA 15146 11 THIS IS NOT A TAX BILL I Cumberland County Board of Commissioners Gary Eichelberger, Chairman Richard L. Rovegno, Vice-Chairman Barbara B. Cross, Secretary This is your official notice of the decision by the Cumberland County Board of Assessment Appeals regarding your appeal of the assessed value of the real property described below. The Board has determined a change or no change in assessed value, as indicated and explained below. MAILING DATE: 09/23/2010 Manic.: 40 - SOUTH MIDDLETON TWP School: 8 - SOUTH MIDDLETON SD Location: 601 PINE ROAD THRU 700 PINE ROAD LOT - 2 Taxable Property Property Type: CA Commercial - Apartments(4+) Parcel Identifier: 40-12-0340-002. Effective for Tax Year: 2 011 • MARKET -0 BOARD DECISION ASSESSED VALUE ASSESSED VALUE Land 544,800 544,800 Buildings 955,200 851,200 TOTAL 1,50.0,000 1,396,000 CLEAN AND GREEN Land NOT NOT Buildings APPLICABLE APPLICABLE TOTAL Tax Status Taxable Taxable Clean and Green Status DECISION: Revised Assessment Based on Hearing. As of September 17, 2010 the Board of Assessment Appeals and/or one of its Auxiliary Boards has issued the above decision regarding your formal assessment appeal. This is your final notice. If you are not satisfied with this decision, you may appeal to the Cumberland County Court of Common Pleas within 30 days from the date of this notice. cc: Secretary of Municipality - - Secretary of School District Ed Schorpp, Solicitor PINE RIDGE ASSOCIATES 10/12/2010 TUF 16:44 FAI COMMONWEALTH OF PENNSYLVANIA COUNTY OF ALLEGHENY ss. 008/009 Beforc mc, the undersigned authority, a Notary Public, in and for said County and Commonwealth, personally appeared Raymond J. Czachowski, Property Manager, who being duly sworn, deposes and states that he is authorized to execute this Affidavit on behalf of Pine Ridge Associates, and that the averments of fact set forth in the appeal, are true and correct to the best of his knowledge, information, and belief. SWOrn tO and subscribed before me this 0 day of O c-t o jj cr , 2010. Notary PuMic Raymon J. Cz"-"skQ MY COMMISSION EXPIRES: -S "/' i , ? ? '')-° /y COMMONWEALTH OF PENNSYLVANIA Notarlai seal May E. Fitzwater, Notary Public City or Pletrburgn, Allegheny County CamrrHs w 150m Sept 7, 2014 Malft IrenwAvania ALModation of Nofarles CERTIFICATE OF SERVICE The undersigned counsel hereby certifies that a true and correct copy of the foregoing Tax Assessment Appeal from Board of Assessment has been served upon the following parties and counsel by mailing the same first class mail, postage prepaid, this day of 64Gt2_ , 2010, to the following address: Stephen D. Tiley, Esquire Board of Property Assessment Appeals Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17103 Edward L. Schorpp, Esquire Cumberland County Solicitor One Courthouse Square Carlisle, PA 17013 Richard P. Mislitsky, Esquire Law Offices of Richard P. Mislitsky One West High Street P. O. Box 1290 Carlisle, PA 17013 (Counsel for the Township of South Middleton) Philip H. Spare, Esquire Stock & Leader 221 W. Philadelphia Street York, PA 17401 (Counsel for South Middleton School District) PAPERNICK & GEFSKY, LLC ATTORNEYS AT LAW William G. MerclInt, E Attorneys for Appellan, Pine Ridge Associates O~ THEPRa HO B r,4F`-, 4c Stephen D. Tiley, Esquire 2010 OFC 17 AM 10. Supreme Court I.D. No. 32318 Attorney for Cumberland County c Board of Assessment Appeals CUMBERLAND DQ 5 South Hanover Street PENNSYLVANIA ? s? t,. Tel: 717-243-5838 Carlisle. Pennsylvania 17013 Fax: 717-243-6441 PINE RIDGE ASSOCIATES IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, Appellant PENNSYLVANIA VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee VS. COUNTY OF CUMBERLAND TOWNSHIP OF SOUTH MIDDLETON and SOUTH MIDDLETON SCHOOL DISTRICT Interested Parties Parcel No. 40-12-0340-002 NO. 10-6560 CIVIL TERM REAL ESTATE TAX ASSESSMENT APPEAL ANSWER AND NOW, comes Appellee, Cumberland County Board of Assessment Appeals, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer to Appellant's "Assessment Appeal from Board of Assessment Appeals, Cumberland County," of which the following is statement: 1. Admitted. 2. Admitted. 3. Admitted. 4. Admitted. 5. Admitted. 6. Admitted in part. Denied in part. The averments of this paragraph are factually admitted so far as the Board's Decision is concerned. It is noted that the appeal to Court is de novo and that the Board Decision is irrelevant upon appeal. The averments of this paragraph are denied in that the Appellants believe that the Board's value does not reflect the proper market value of the property is a conclusion of law to which no responsive pleading is required. Strict proof at trial is demanded. 7. Admitted. 8. Denied. The averments of this paragraph set forth conclusions of law to which no responsive pleading is required. Strict proof at trial is demanded. 9. Denied. The averments of this paragraph set forth conclusions of law to which no responsive pleading is required. Strict proof at trial is demanded. 10. Denied. The averments of this paragraph set forth conclusions of law to which no responsive pleading is required. Strict proof at trial is demanded. 11. Admitted in part. Denied in part. It is admitted that the property operates as a low-income housing apartment complex. Appellee has no knowledge as to the actual agreement, or terms concerning the property's operation, nor whether, or how, such agreement may "encumber" the property. As to any effect of such an agreement or encumbrance, the same is denied as a conclusion of law to which no responsive pleading is required. Strict proof at trial is demanded. WHEREFORE, Appellee, Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order denying the appeal or, setting the fair market value of the property, and the assessment, in an amount greater than the current assessment, as the Court may deem just and proper. Dated: 16 0?20%O Respectfully submitted, By ?7 Stephen D. Tiley, Esquire Assistant Cumb. Cty. Solicitor For Tax Matters 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 VERIFICATION I verify that the statements made in the foregoing Answer are true and correct, partially upon personal knowledge and partially upon my belief; to the extent language in the Answer is that of my attorneys, I have relied upon my attorneys in making this Verification. I understand that false statements herein are made and subject to the penalties of 18 Pa. C.S. §4904 relating to unsworn falsification to authorities. Dated: f /jam/, v onnie M. Mahoney, Chief Assessor- PINE RIDGE ASSOCIATES VS. Appellant CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, ASSESSMENT Appellee VS. COUNTY OF CUMBERLAND TOWNSHIP OF SOUTH MIDDLETON and SOUTH MIDDLETON SCHOOL DISTRICT Interested Parties Parcel No. 40-12-0340-002 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 10-6560 CIVIL TERM REAL ESTATE TAX APPEAL CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Answer by placing a certified true and correct copy of the same in the United States mail, postage pre-paid, addressed to: William G. Merchant, Esquire PAPERNICK & GEFSKY, LLC Attorney for Appellant 33 North Duke Street Lancaster, PA 17602 Tel. No. (717) 394-0521 Richard P. Mislitsky, Esquire Solicitor for South Middleton Township One West High Street Carlisle, PA 17013 Philip H. Spare, Esquire STOCK & LEADER Solicitor for South Middleton School District 221 W. Philadelphia St., Suite E-400 York, PA 17401-2994 Date: Ste hen D. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.D.#32318 Stephen D. Tiley, Esquire Supreme Court I.D. No.32318 Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle. Pennsylvania 17013 Fax: 717-243-6441 PINE RIDGE ASSOCIATES : IN THE COURT OF COMMON PLEAS : OF CUMBERLAND COUNTY, Appellant . PENNSYLVANIA VS. CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Appellee VS. COUNTY OF CUMBERLAND TOWNSHIP OF SOUTH MIDDLETON and SOUTH MIDDLETON SCHOOL DISTRICT Interested Parties Parcel No. 40-12-0340-002 NO. 10-6560 CIVIL TERM REAL ESTATE TAX ASSESSMENT APPEAL ENTRY OF APPEARANCE TO THE PROTHONOTARY: Please enter my appearance on behalf of the Appellee/Respondent Cumberland County Board of Assessment Appeals, in the above captioned matter. Dated: / g?, Z.Qlo Respectfully submitted, By- ? Stephen D. Tiley, Esquire Attorney for Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle, PA 17013 (717) 243-5838 Supreme Court I.D.#32318 PINE RIDGE ASSOCIATES IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, Appellant PENNSYLVANIA VS. CUMBERLAND COUNTY BOARD OF NO. 10-6560 CIVIL TERM ASSESSMENT APPEALS, Appellee REAL ESTATE TAX ASSESSMENT APPEAL C- VS. "0z MM ra -? ? COUNTY OF CUMBERLAND Er TOWNSHIP OF SOUTH MIDDLETON ^' n '0 and SOUTH MIDDLETON SCHOOL .. ?- DISTRICT C) Interested Parties Parcel No. 40-12-0340-002 CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the Answer of the Cumberland County Board of Assessment Appeals, and Entry of Appearance of Stephen D. Tiley, both filed December 17, 2010, by placing a true and correct copy of the same in the United States mail, postage pre-paid, addressed to: William G. Merchant, Esquire PAPERNICK & GEFSKY, LLC Attorney for Appellant 4268 Northern Pike Monroeville, PA 15146-2733 Date: / ?Pll,:>26VO S ephen 15. Tiley, Esquire Assistant Cumb. Co. Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney I.13132318 Stephen D.Tiley, Esquire Supreme Court No. 32318 Special Counsel for Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle, Pennsylvania 17013 Fax.:717-243-6441 PINE RIDGE ASSOCIATES IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, Appellant PENNSYLVANIA VS. : CUMBERLAND COUNTY BOARD OF NO. 10-6560 CIVIL TERM ASSESSMENT APPEALS, Appellee REAL ESTATE TAX ASSESSMENT APPEAL VS. : COUNTY OF CUMBERLAND TOWNSHIP OF SOUTH MIDDLETON and SOUTH MIDDLETON SCHOOL r-= DISTRICT '. N Interested Parties Xp 5c - C:)C-; Parcel No. 40-12-0340-002 STIPULATION AND JOINT MOTION FORAGREED ORDER AND NOW,this 2 day of k" " 2013,it is hereby Agreed and Stipulated by and between the Appellant,Pine Ridge Associates,by its attorneys, Papernick & Gefsky,LLC; and Appellee,Cumberland County Board of Assessment Appeals,by Stephen D.Tiley,Esquire, Special Counsel,as follows: 1. Appellant,Pine Ridge Associates filed a "Tax Assessment Appeal from Board of Assessment Appeals of Cumberland County" on or about October 15,2010. On or about December 17,2010 the Cumberland County Board of Assessment Appeals filed an Answer. The County of Cumberland,Township of South Middleton,and South Middleton School District,have not intervened. The parties have now settled this case. Pine Ridge Associates-Assessment Appeal Page I of 4 2. This assessment appeal relates to market value as of April 9,2010,the date the appeal was originally filed before the Board of Assessment Appeals,and year 2011,and subsequent years,taxes. 3. The property which is the subject of this appeal is known as Pine Ridge Estates,situate at 601-700 Pine Road,South Middleton Township,Cumberland County, Pennsylvania. The property is also known as Cumberland County Tax Parcel Number 40-12-0340-002. The property consists odf a 36 unit apartment community situate on 16.82 acres,more or less. The property was originally developed,and continues to operate under the Rural Development Program (IRS §515)implemented by the United States Department of Agriculture. Pursuant to that program,the developer received low interest financing in exchange for work restrictions in order to provide affordable housing to the community. The said property is referred to herein as the "Property." 4. ' The property was originally assessed for a total fair market value,and assessment,in year 2010,of$1,500,000. The Board of Assessment Appeals reduced that value to $1,396,000. The parties stipulate that the total fair market rket value of the property as of the date the original appeal was filed before the Board of Assessment Appeals,to wit: April 9,2010,and for all subsequent years,is $1,250,000. 5. As a result of the year 201.0 Cumberland Countywide reassessment,the Predetermined Ratio is 100% of year 2010 value. This appeal is automatically a continuing appeal for subsequent years. There is no Common Level Ratio applicable to the year 2011 or 2012 taxes. The parties further stipulate that the assessment applicable for taxes billed in years 201 1and 2012, shall be $1,250,000. The Common Level Ratio published in the summer of 2012 applicable to year 2013 taxes,for Cumberland County, is 100.6%. Applying the said Common Level Ratio to the stipulated fair market value results in an assessment for taxes first billed in year 2013 of$1,257,500. The assessment of$1,257,500 shall continue in this amount for future years,until changed as provided by law. Pine Ridge Associates-Assessment Appeal Page 2 of 4 6. The Cumberland County Assessment Office shall allocate the total assessment between land and improvements as provided by law and the procedures of the Cumberland County Assessment Office. 7. The assessed value of$1,250,000 shall be implemented beginning with year 2011 County and municipal taxes,and ending with 2012/13 school real estate taxes. The said assessment of$1,250,000 shall be implemented beginning with year 2013 County and Municipal taxes,and beginning with 2013/14 School real estate taxes. The said assessment of$1';257,500 shall be effective for tax years beginning on and after 4"1" ;,and! �, !;,, January 1,201'3 and shall continue thereafter unless and'until changed as otherwise provided by law. 8. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment,and instruct the taxing bodies to make any appropriate refunds. The parties expressly stipulate that any overpayment of taxes as a result of this Stipulation shall be refunded to the Taxpayer/Appellant,rather than only credited to,future taxes. The parties further stipulate'that they will pay such refunds within 90 days of the date of the final Order implementing this Stipulation. 9. Each party to this appeal shall bear its own costs. 10. The Court is requested to enter the proposed Order attached hereto. 11. The undersigned Attorneys each hereby warrant to the other,and to the parties,and to the Court,,that he/she.has reviewed this Settlement Stipulation with his/her Pine Ridge Associates-Assessment Appeal Page 3 of 4 client or clients and that he/she has specifically been authorized to enter into this Settlement Stipulation by his/her client or clients. Dated: Respectfully submitted, PINE RIDGE ASSOCIATES By: • William G. Merchant,E uire Attorney for Appellant Papernick & Gefsky,LLC 4268 Northern Pike Monroeville,PA 15146-2733 CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS : B Y Special Counsel for Board of Assessment Appeals Frey and Tiley 5 South Hanover Street Carlisle,PA 17013 Tel. No. (717) 243-5838 Supreme Court ID#32318 Pine Ridge Associates Assessment Appeal Page 4 of 4 +- t s 3 Stephen D.Tiley,Esquire Supreme Court No.32318 Special Counsel for Cumberland County Board of Assessment Appeals 5 South Hanover Street Tel: 717-243-5838 Carlisle, Pennsylvania 17013 Fax:717-243-6441 PINE RIDGE ASSOCIATES IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, Appellant PENNSYLVANIA VS. CUMBERLAND COUNTY BOARD OF NO. 10-6560 CIVIL TERM ASSESSMENT APPEALS, Appellee REAL ESTATE TAX ASSESSMENT APPEAL Vs. COUNTY OF CUMBERLAND c-) TOWNSHIP OF SOUTH MIDDLETON .0 — za and SOUTH MIDDLETON SCHOOL ' DISTRICT -<> Interested Parties ` E- -221 =.CD Parcel No. 40-12-0340-002 ` ORDER AND NOW, this owl day of " / 2013, upon Stipulation and Joint Motion for Agreed Order it is Decreed and Stipulated that the fair market value of the property which is the subject of this appeal as of the date of the original Petition to the Cumberland County Board of Assessment Appeals, to wit: April 9, 2010, and subsequent years, is $1,250,000. As a result of the year 2010'Cumberland Countywide reassessment, the Predetermined Ratio is 100% of 2010 fair market value. The Common Level ratio is not applicable to the tax years 2011 and 2012. The assessment of the property for 2011 County and municipal taxes through year 2012/13 school real estate taxes, shall be $1250,000. The Common Level Ratio published in the summer of 2012 of 100.6% is applicable to tax years beginning January 1,2013. For 2013 County and municipal real estate taxes and 2013/14 school Pine Ridge Associates—ORDER Page!of 2 real estate taxes, the assessment shall be fixed at $1257,500. The assessment of $1257,500 shall continue thereafter until revised in accordance with law. The Cumberland County Assessment Office shall allocate the said assessment between land and improvements,and the two parcels,in accordance with the law and procedures of the Cumberland County Assessment Office,and shall instruct the taxing bodies to make any appropriate refunds. Any such refunds shall be paid by the taxing districts to the taxpayer within 90 days of the date of this Order. The said Stipulation and Joint Motion for Agreed Order is incorporated herein. By the Court J. Xilliam G.Merchant,Esquire Attorney for Appellant Stephen D.Tiley,Esquire Special Counsel for Appellee/Board of Assessment Appeals ./ Philip H. Spare,Esquire Attorney for South Middleton School District I Richard P. Mislitsky,Esquire Attorney for South Middleton Township sA za] Pine Ridge Associates—ORDER Page 2 of 2