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Home My WebLink About04-4028IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION- LAW Rodney N. Tolbert TAX PARCEL NUMBER l 1-10-0610-018D ASSESSMENT FOR THE YEAR 2005 APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT The Appellant is Rodney N. Tolbert of 106 Hammond Road, Siffppensburg, PA. Tiffs Appeal is filed by the owner of the property subject to this Appeal. The Appellant had filed an Appeal with the Board 6f Assessment of Cumberland County appealing the assessment originally fixed by the Board which was: 373,290.00 On July 15, 2004 the Cumberland County Board of Assessment rendered its final decision as follows: 307,160.00 This Appeal is filed by the Appellant as owner of the property to contest the assessment applied to the above tax parcel by the Cumberland County Board. This Appeal is filed for one or more of the following reasons: A. The assessment of the Appellant's property as originally assessed for the 2005 tax year increased as follows: Land $34,230 to 38,220 (tiffs was after 10.5 Acres was sold in Jan.) Buildings-- $120,150. To 335,070. An increase of $214,920 or 178% increase. No improvements made. B. The Assessment of $307,160 for the tax year 2005 is arbitrary, excessive and unreasonable. C. The Assessment of the Appellant's property is not uniform with assessed values of neighboring properties. D. The assessment of Appellant's property does not accurately reflect its present fair market value. Roclney N. Totbert 106 Hammond Rd. Shippensburg, PA. 17257 Exhibits: I. Recent Assessment History 2. Assessment Notices Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6350 (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEPHEN D. TILE¥ Assistant Solicitor DECISION ORDER MAILING DATE: July 15, 2004 PARCEL NUMBER: 11-10-0610-018D TOLBERT, RODNEY N 106 HAMMOND ROAD SHIPPENSBURG PA 17257 Dear Property Owner: This letter is to officially not/fy you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 06/25/2004 DATE DECISION RENDERED: 07/15/2004 EFFECTIVE FOR TAX YEAR: 2005 DECISION RENDERED: [ ] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [ ] Denied - No Change [ ] Approved Review Appraiser's Changes [X] Revised Assessment Based on Hearing [ ] Other: TOTAL VALUE Old Assessed Value: New Assessed Value: FAIR MARKET CLEAN AND GREEN 373,290 NOT 307,160 APPLICABLE CLEAN AND GREEN STATUS Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by filing a petition in the Prothonotary's office on or before August 16, 2004. THIS IS NOT A TAX BILL MAILING DATE: March 1, 2004 District: 11 - HOPEW~LL TOWNSHIP School.,: SSIP~ENSBU~GAP~A SD Location: 1061 RIDGE ROAD & 1063 RIDG~ ROAD SEE ~e 86 PG 77 TAXABLE Land Size .... ; 6.11 acres ~roperty T~pe: R Residential euildinq Parcel Identifier: 11-10-0610-018D Old Assessed Value 2004 New Assessed Value (2000 Market x 100%) Market Value (2004 Market x 100%) Land 34~, 230 38 , 220 38,220 Buildings 120 ;~0 33~'~ 0~0 335-, 070 TOTAL 154,380 373, ~90 373,290 2004 Clean end Green Values NOT NOT APPLICABLE APPLICABLE Land Buildings TOTAL NOT APPLICABLE Clean and Green values apply to some farm and forest land. Such values become effective only upon application and approval All applications must De received by the Assessment Office by 4:30 p.m. on October 15, 2004. Those previously approved for Clean and Green do not need to re-apply. Pennsy~vaW~a ~aw requires that a~ rea~ estate be va~ued as of the m~st mcent county-w~de reassessment~ The last reassessmen~, or tax base year, was 2000. Since the last reassessment in 2000, propedies have been assessed at 100% of Year 2OOO value (the "Pre-Determined Ralio'). The new tax base year will be the Year2004, with the new aaaeased values becoming effective for the 2OO5 tex yean The Pre-Determined Ratio remains at l O0%. Your new assessed vaiue equals your Year 2004 market value. When the new 2004 tax base is determined after this reassessment, all taxing districts are required by law to lower the millage rate by the same proportion that the tax base went up. The law prevides that in the first year after reassessment (2005), the county and afl townships and boroughs may not increase overafl revenue on their existing taxbase by more than five percent (5%) and school districts may not increase overall revenue on their existing taxbase by more than ten percent (10%). The county and the othertaxing bodies will make these decisions next year, and may choose not to increase overall revenue. Of course, some individual's taxes will go up or down by more than those percentage$. The essential point is that an increase in market values does not necessarily mean a corresponding increase in taxes, Individual changes in taxes will depend upon a specific property's change as compared to the overall change for the taxing district. The ESTIMATED impact statement printed below is our best estimate of change, based on 2004 COUNTY tax figures. THIS ESTIMATE DOES NOT INCLUDE ANY BOROUGH, TOWNSHIP, OR SCHOOL DISTRICT IMPACT. ESTIMATED COUNTY TAX IMPACT: Current 2004 County mills = 2.352 Adjusted 2004 County mills = 2.138 363 : 2004 County Tax BEFORE Reassessment. 798 : 2004 County Tax AFTER Reassessment. Cumberland County Assessment Office Old Courthouse, First Floor One Courthouse Square Carlisle, PA 17013 eoard of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger. SarahHughesj~ l, ~ ,~J TOLBERT, RODNEY N 106 HAMMOND ROAD SHIPPENSBURG PA 17257 (717) 240-6350 (717) 240-6354 (fax) BONNIE M. MAHONEY Chief Assessor STEVEN D. TILE¥ Assistant Solicitor CHANGE OF ASSESSMENT NOTICE - THIS IS NOT A TAX BILL MA/LING DATE: February 10,2003 District: 11 - HOPEWELL TOWNS~IP School..: SHIPPENS~URG AREA SD Parcel Identifier: 11-10-0610-018D New Assessed Value indicated below will take effect for 2004 county/Library/Municipal SBE PB 86 PG 77 Buildings 120,150 TOTAL 160,440 Land Size .... = 6.1i acres Property ~ype: R Residential Building REASON FOR CHANGE: PROPERTY SPLIT Land NOT Buildings APPLICABLE TOTAL New Total Assessed Value Change of Assessment 34,230. -6., 0,60 154,3e~ -6,060 Clean and Gree, .. · NOT I NOT APPLICABLE APPLICABLE Clean end Green values become effective only upon eppiica§0n and approval All spplicati0n~ r~us~ be rece!Ved by the Assessment O~ce by 4:00 p,m. on June ~ of each yeartotakeeffect~efoilo~ngyean Thosep~evlouslyepprovedforCleanand RIGHT TO FORMAL APPEAL: if you feel that the appraised value of your property is more or less than Fair Market Value, you may file a formal appeal with the Board of Assessment Appeals: The appeal must be filed in writing within 40 days from the mailing date of this notice. The notice of appeal must specifically designate the parcel number(s) in question and your address so that the notice of the time and location of the appeal heating may be sent to you. Appeal forms and appeal rules and regulations may be found at the web site listed below or at the Cumbetiand County Assessment Office, Old Courthouse, First Floor, One Courthouse Square, Carlisle, PA 17013. Internet Access/Review: If you would like to review this property's assessment records, you may do so at no cost by accessing ccpa.net. QUESTIONS? Property owners may call an assessor at (717) 240-.6350, or (717) 532-7286, or (717) 697-0371. Calls will be taken from 8:00 a.m. to 4:00 p.m. MAILINe DATE: July 1,~2000~ District: 11 - ~OPEWELL TOWNSHIP TAY~LE Control No-' 11000916 THIS IS NOT A TAX BILL Parcel Identifier: 11-10-0610~018D 2000 Assessed Value Old.Assessed Value Market Value (2000 Market x 100%) (1974 Market x 25%) Land 62, S00 62,500 1,770' Buildings 155,670 15~,'~0 11, 99~ TOTAL 218;170 218,170: 13,760 ' 2000 Clean anacreon Values 4,940 4,940 155,670 155,670 160,610 18~,610 Land Buildings TOTAL NOT APPLICABLE Clean and Green Values apply to some farm and forest land. Such values become effective only upon application and approval. All applications must be received by the Assessment Office by 4:30 p.m. on October 15, 2000. Those previously approved for Clean and Green do not need to re-apply. CURWXKGD Pennsy~vania ~aw require~ that a~~ rea~ estate be va~ued as ~f the m~st recent c~unty~wide reassessment. The last reassessment, or tax base year, was 1974. Since the last reaasessment in 1974, preperties have been asseaaed at 25% of the 1974 value (the "Pre-Detenmined Ratio~), The new tax base year will be the Year 2000, with the new assessed values becoming effective forthe 2OOl tax year. The Pre-Determined Ratio has been changed to lO0%. Yeur new assessed vatue equals your Year 2000 market value. It is very important for you to know that when the new 2000 tax base is determined after this reassessment, all taxing districts are required by law to Iowerthe millage rate by the same proportion that the tax base went up. The law provides that in the first year after reassessment (20Of), the county and all townships and boroughs may not increase overall revenue by more than five percent (5%) and school districts may not increase overall revenue by more than ten percent (10%). The county and the other taxing bodies will make these decisions next year, and may choose not to increase overall revenue. Of course, some individual's taxes will go up or down by more than those percentages. The essential point Is that an increase in market values does not necessarily mean a corresponding increase In taxes. Individual changes in taxes will depend upon a specific property's change as compared to the overall change for the taxing district The ESTIMATED impact statement printed below is our best estimate of change, based on 2000 COUNTY tax figures. This estimate does not include any borough, township, or school district impact. ESTIMATED COUNTY TAX I~[PACT= Current 2000 County mills = 27.500 Adjusted 2000 County mills = 1.85~ $ $ 378 : 2000 County Tax BEFORE Reassessment. 405 : 2000 County Tax AFTER Reassessment based on above Market Value. 298 = 2000 Count~' Tax AFTER Reassessment based on above Clean & Green. IN THE COURT OF COMMON PLEAS OF CUMBERLAlqD COUNTY, PENNSYLVANIA CIVIL ACTION- LAW Rodney N. Tolbert TAX PARCEL NUMBER 11-10-0610-018D ASSESSMENT FOR THE YEAR 2005 ORDER AND NOW this L---~--da of r~.. ~ ,. ~-> 200,1 u n cons~d ..... y _~r~t.e~..~...., ., po ' eration of the Within Appeal from the Cumberland Count~ Board of Asscs~ment the Court schedules hearing on the property owner's Appeal to be held before the Honorable ,~Vl~V//~- In Courtroo~m, No.. ~ Cumberland County Courthouse on the/d~day of ~/h~ e-/~ 2004, at c],~,O _~_m. BY THE; COURT, Rodney N. Tolbert : Tax Parcel No. : 11-10-0610-018D : Assessment for year 2005 : IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW NO. 04-4028 CIVIL IN RE: APPEAL FROM THE CUMBERLAND COUNTY BOARD OF ASSESSMENT ORDER AND NOW, this rg" day of November, 2004., this matter having been called for hearing, after careful consideration of the testimony adduced, the subject real estate, owned by the petitioner, appearing at Tax Map No. 11-10-0610-018D, Hopewell Township, Cumberland County, Pennsylvania, is herewith fixed at a value of $305,000. BY THE COURT, ,,,t~odney N. Tolbert, Petitioner 106 Hammond Road Shippensburg, PA 17257 ~'tephen Tiley, Esquire For the Respondent :rlm