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HomeMy WebLinkAbout04-5067 Andrew C. Sheely, Esquire 1~7 S. M~rket street P.O. Box 95 Mechanicsburg, FA 17055 FA ID NO. 62469 717-697-7050 (Phone) 717-697-7065 (FaX) IN RE: APPEAL OF ROBERT E. GOODLING AND MIRIAM E. GOODLING TAX PARCEL #04-21-0322-337 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIVIL ACTION - LAW 04 - SO"" CIVIL TERM ASSESSMENT APPEAL PETITION FOR APPEAL FROM THE DECISION ORDER OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS Appellants, Robert E. Goodling and Miriam E. Goodling, by and through counsel of Andrew C. Sheely, Esquire, hereby file this petition for Appeal from the written decision of the Cumberland County Board of Assessment Appeals based upon the following statements of fact and assertions of law: 1. Appellants are Robert E. Goodling and Miriam E. Goodling, adult individuals owning improved real estate located at 258 West Baltimore Street, Borough of CarliSle, Cumberland County, Pennsylvania, Tax Parcel Number 04-21-0322-337 (hereinafter referred to as the llsubject tax parcelll). 2. Appellees are the Board of Assessment Appeals of the County of Cumberland, the Board of Commissioners of the County of Cumberland, Borough of Carlisle and the Carlisle School District, all within the Commonwealth of Pennsylvania. 3. On or about May 10, 2004, Appellant received a change of Assessment Notice from the Cumberland County Assessment Office advising that the assessed value of the subject tax parcel had been increased from $148,560.00 to $166,640.00. A copy of the change of Assessment Notice is attached hereto as Exhibit llAno 4. On or about June 21, 2004, Appellants filed an Appeal from the Change of Assessment Notice regarding the subject tax parcel for the current tax year, 2004. 5. An assessment appeal hearing was held on August 31, 2004 before the Cumberland County Board of Assessment Appeals. 6. On September 8, 2004, the Cumberland County Board of Assessment Appeals mailed written notice of its Decision/Order in which it denied Appellant's appeal of Appellant's original Assessment issued in May of 2004. A copy of the Decision/Order of the Cumberland County Board of Assessment Appeals is attached hereto as Exhibit liB" which is incorporated herein by reference. 7. The written decision of the Cumberland County Board of Assessment Appeals mailed on September 8, 2004 is an error of law and abuse of discretion for the following reasons: a. The assessment of the subject tax parcel is substantially higher than assessments of similar properties in the adjacent community and area; and b. The assessment of the subject tax parcel is based upon whole or in part upon an appraisal (or appraisals) or analysis of the subject tax parcel that does not represent the actual value of the subject tax parcel; and c. The assessment of the subject tax parcel does not properly recognize relevant factors which reduce the value of the subject tax parcel below the assessed value, including adjacent town-house style dwellings, the subject tax parcel's location and the market value of adjacent residential single family homes; and d. The assessment of the subject tax parcel is arbitrary and capricious when related to county assessments of similarly situated residential dwelling houses on the same street as the subject tax parcel; and 2 e. The assessment of the subject tax parcel is unequal when compared to assessments of properties of the same class as the subject tax parcel; and f. The assessment of the subject tax parcel violates the Equal Protection Clause of the 14th Amendment to the United States Constitution; and g. The assessment of the subject tax parcel violates the uniformity clause of the pennsylvania Constitution; and h. The assessment of the subject tax parcel lacks uniformity when compared to assessments of properties of the same class as the subject tax parcel; and i. The ratio of the assessed value of the subject tax parcel as to the actual value of the subject tax parcel in establishing the assessed value is excessive and exceeds the ratio applied throughout the taxing authority; and j. The assessment of the subject tax parcel is otherwise unjust and inequitable. 8. A proposed Order of Court scheduling a hearing is attached hereto is attached hereto as Exhibit "CU. WHEREFORE, Petitioner/Appellant respectfully requests that this Honorable Court reverse the written Order/Decision of the Cumberland County Board of Assessment Appeals for the reasons stated herein, reduce the assessment and thereafter make any and all appropriate Orders of Court and Decrees to effectuate said determination. Date: October 7 , 2004 ~J~S7m~ed' Andrew c. Sheel~uire Attorney for Appellants PA ID No. 62469 127 S. Market Street, P.O. Box 95 Mechanicsburg, PA 17055 717-697-7050 3 T0 38\1d VIlRIP'ICAl'3:011 ,........... ......... I V9rify that the ~~At.~entG made in ~hi8 Assessm.nt Appeal are ~ue and correct. t understand that fal.. st4t.~.nts herein are made subject to penalties or 18 f..C.S.A. Section 4904, relating to unsworn falsi.fication to Authorities. Oatel OCtober~ ,2004 &1:Z cv r 9r:0G P00G/90/0r , THIS IS NOT A TAX BILL MAILING DATE: May 10, 2004 Parcel Identifier, 04-21-0322-337. . District: 04 - CARLISLE BORO 3m W:RD Sohool. .: CARLISLE AltEA SD LocatJ.on: 258 W BALTIMORE STREET LAND LESS THAN 1 ACRE -Land Buildings TOTAL Old Assessed Value (2000 Market x 100%) 21,000 127,560 14B,560 2004 Market Value 30,000 136,640 166,640 New Assessed ValUt (2004 Market x 100% 30,000 136,640 166,640 TAXABUl 2004 Clean and Green Values Land Size....: .25 acres Land Buildings TOTAL NOT APPLICABLE NOT APPLICABLE NOT APPLICABLE property Type: R Residential Building 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, 2004. Those previously approved for Clean and Green do not need to re-apply. Pennsylvania law requires that all real estate be valued as of the most recent county-wide reassessment. The last reassessmenl, or tax base year, was 2000. Since the last reassessment in 2000, properties have been assessed al1 00% of Year 2000 value (the "Pre-Determined Retia"). The new tax base year will be the Year 2004, with the new assessed values becoming effective for the 2005 tax year. The Pre-Determined Ratio remains at 100%. Your new assessed value equals your Year 2004 markel value. When the new 20()4 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 provides Ihal in Ihe first year after reassessment (2005), Ihe county and all townships and boroughs may nol increase overall revenue on their existing tax base by more then five percenl (5%) and school dislricts may nol increase ova rail revenue on Iheir existing laxbase by more Ihan len percent (10%). The counly and Ihe other laxing 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 2004 COUNTY tax figures. THIS ESTIMATE DOES NOT INCLUDE ANY BOROUGH, TOWNSHIP, OR SCHOOL DISTRICT IMPACT. ESTIMATED COUNTY TAX IMPACT: Current 2004 County mills = Adjusted 2004 County mills = 2.352 2,13B $ $ 349 356 2004 County rax BEFORE Reassessment. 2004 County Tax AFTER Reassessment. Cumberland County Bc)ard of Assessment Appeall;i Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 24()'6350 (717) 240-6354 (fax). _Of AMu....."tAppMIa Uoyd W. Bucher R Fred Hehllflnger Serah HUghes BONNIS M. MAHONEY Chl.f ...._.... STEPHEN O. TilEY .....,.,., SoIkrllor DECISION ORDER MAILING DATE: September 8, 2004 PARCEL NUMBER: 04-21-0322-337. GOODLING, ROBERT E & MIRIAM E 256 WEST BALTIMORE STREET CARLISLE PA 17013 Dear Property Owner: This letter is to officially notify you of the decision of the Cumberland County Board of Assossment App<l8ls regarding the above-roferenced parcel. DATE OF APPEAl.. HeARING: 0$13112004 DATE DECISION RENDERED: 09/0812004 EFFECTIVE FOR TAX YEAR: DECISION ReNDERED, [) Wlthdruwn By Applicant [ 1 Abandoned For Failure To Appear IX) Denied -,No Change I 1 Approved Review Appraiser's Changes [] Revised Assessment Based on Hearing [ ] Other: TOTAL VALUE FAIR MARKET CLeAN AND GReEN CLEAN AND GREEN STATUS Old Assesli8d Val~: New Assessed Valua: 166,540 166,640 NOT APPLICABLE Any person aggrieved by the order of the Board of Assessment may appeal to the Court of Common Pleas by flling a petition In the Prothonotary's office on or before October 8,2004. Andrew c. sheely, Esquire 1~7 S. Market street P.O. Box 95 Mechanicsburg, PA 17055 PA ID NO. 62469 717-697-7050 (Phone) 717-697-7065 (Fax) IN RE: APPEAL OF ROBERT E. GOODLING AND MIRIAM E. GOODLING TAX PARCEL #04-21-0322-337 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA : CIVIL ACTION - LAW 04 - CIVIL TERM ASSESSMENT APPEAL ORDER OF COURT AND NOW, this day of , 2004, upon consideration of Appellants' petition for Appeal of the Written Decision/Order of the Cumberland County Board of Assessment Appeals, a hearing in scheduled for the day of 200_, at o'clock ____.m., in Courtroom No. at the Cumberland County Courthouse, Carlisle, Pennsylvania. BY THE COURT, J. Andrew C. Sheely, Esquire 127 South Market Street, P.O. Box 95 Mechanicsburg, PA 17055 Attorney for Appellant Stephen D. Tiley, Esquire 5 South Hanover Street Carlisle, PA 17013 Attorney for Board of Assessment Appeals, Borough of Carlisle Carlisle Area School District Stephen D. Tiley, Esquire Frey and Tiley Attorneys for Respondent Cumberiand County Board of Assessment Appeals 5 South Hanover Street Carlisle, Pennsylvania 17013 Supreme Court No. 32318 Tel.: 717-243-5838 Fax.: 717-243-6441 INRE: APPEAL OF ROBERT E. GOODLING and MIRIAM E. GOODLING Petitioners,! Appellants IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NO. 2004-5067 CIVIL v. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondent! Appellee Tax Parcel No. 04-21-0322-337 STIPULATION AND .JOINT MOTION FOR AGREED ORDER AND NOW, this day of February, 2005, it is hereby agreed and slipulated between Petitioners/Appellants, Robert E. Goodling and Miriam E. Goodling, by Iheir attorney, Andrew C. Sheely, Esquire; and Respondent/Appellee, Cumberland County Board of Assessment Appeals, and County of Cumberland, by Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; and Respndent/Appellee, Borough of Carlisle, by its atlorney, Edward L. Schorpp, ,Esquire; and Respondent/Appellee, Carlisle Area School District, by its attorney, James D. Flower, Jr., Esquire, and is as follows: I. On or about October 7, 2004, Petitioner/Appellant filed a Petition for Appeal from the Decision Order of the Cumberland County Board of Assessment Appeals. An Order fixing a Hearing date was never entered and the parties are unaware if this case has been assigned to a specific Judge. The parties have now settled this case. Stipulation and Joint Motion For Agreed Order Robert E Goodling and Miriam E. Goodling vs. Cumbo Co. Board of Assessment Appeals page lof4 2. This assessment appeal relates to the value of the subject property as a result of the year 2004 Cumberland County, countywide, reassessment, effective for assessments beginning on and after January 1, 2005. 3. The property which is the subject of this appeal is Cumberland County Assessment Parcel No. 04-21-0322-0337 and consists of a house and quarter acre lot of ground known as 258 West Baltimore Street, Carlisle, Cumberland County, Pennsylvania. 4. The parties stipulate that the total fair market value of the subject property as of the date of the original Petition to the Cumberland County Board of Assessment Appeals is $156,000.00. 5. As a result of the year 2004 Cumberland County Countywide reassessment, the predetermined ratio is now 100% of the year 2004 value. The common level ratio is inapplicable because it does not vary by more than 15% of the previous predetermined ratio, and as it has not been published yet for the 2004 reassessment. Therefore, the assessment shall be fixed as of January 1,2005 at $156,000.00. 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 $156,000.00 assessment shall be effective for tax years beginning on and after January 1, 2005 and shall remain unchanged unless and until changed as otherwise provided by law, and shall be implemented beginning with the 2005 county and municipal taxes and beginning with the 2005-06 school real estate taxes. 8. The Cumberland County Assessment Office shall promptly notify that appropriate taxing bodies of the change in assessment, and instruct the taxing bodies to make any appropriate refunds. Stipulation and Joint Motion For Agreed Order Robert E Goodling and Miriam E Goodling vs. Cumbo Co. Board of Assessment Appeals page 20f4 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 has reviewed this Settlement Stipulation with his client or clients and that he has specifically been authorized to enter into this Settlement Stipulation by his client or clients. Respectfully Submitted, PETITIONER/APPELLANT, ROBERT E. GOODLING and MIRIAM E. GOODLING By 1:~~ef!::b P.O. Box 95 Mechanicsburg, PA 17055 Attorney for Petitioner/Appellant RESPONDENT, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS :ps;/'r3- BY ~d, .,#- "7 ~'i' Step en D. Tiley, Esquire Assistant Cumberland County Solicitor for Tax Matters Attorney for Respondent! Appellee 5 South Hanover Street Carlisle, PA 17013 Tel: #(717) 243-5838 Supreme Court 10# 32318 StipUlation and Joint Motion For Agreed Order Robert E Goodling and Miriam E. Goodling vs. Cumbo Co. Board of Assessment Appeals page30f4 RESPONDENT/APPELLEE, BOROUGH OF CARLISLE B~~~~ Edward L. Schorpp, Esquire MARTSON, DEARDORFF WILLIAMS & OTTO 10 East High Street Carlisle, PA 17013 Attorney for Respondent/Appellee RESPONDENT/APPELLEE, CARLISLE AREA SCHOOL DISTRICT James D. Flower, r, Esquire SAlDIS, SHUFF, FLOWER & LINDSAY 26 West High Street Carlisle, PA 17013 Attorney for Carlisle Area School District 1 Stipulation and Joint Motion For Agreed Order Robert E Goodling and Miriam E. Goodling vs. Cumbo Co. Board of Assessment Appeals page 4 of4 s INRE, APPEAL OF ROBERT E. GOODLING and MIRIAM E. GOODLING Petitioners,! Appellants IN THE COURT OF COMMON PLEAS OF FEf3 1 8 LUlJ~ ,~"..-J CUMBERLAND COUNTY, PENNSYL VANIA ~ NO. 2004-5067 CIVIL v. CIVIL ACTION - LAW CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, RespondenVAppellee Tax Parcel No. 04-21-0322-337 AND NOW, this ORDER " ~ay of February, 2005, upon consideration of the within Stipulation and Joint Motion for Agreed Order, it is Decreed and Ordered that the total market value of the subject property (tax parcel 04-21-0322-337) as of the date applicable to this proceeding, is $156,000.00 As a result of the year 2004 Countywide reassessment, effective January 1,2005, the common level ratio is not applicable to said assessment, which shall be fixed at the new predetermined rate of 100% of year 2004 value. The total assessment of the property for tax years beginning on and after January 1,2005, and thereafter until changed as provided by law, shall be $156,000.00. The Cumberland County Assessment Office shall allocate said total assessment between land and improvements as provided by law, and by the procedures of the Cumberland County Assessment Office. The Cumberland County Assessment Office shall promptly notify the appropriate taxing bodies of the change in assessment. BYT~ T L~ By: J.