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Home My WebLink About05-1306 IN THE COURT OF COMMON PLEAS ISTVAN JANAUSCHEK, Petitioner Docket No. /)5" ~ /30& Cw-- vs. CUMBERLAND COUNTY ASSESSMENT OFFICE, . Respondent PETITION FOR REVIEW 1. This court has jurisdiction over this matter. 2. On February 8,2005, the Cumberland County Board of Assessment Appeals entered an order in 09-18-1304-078 parcel number affirming the valuation of petitioner's property made by the Cumberland County Assessment Office. 3. The order of the Cumberland County Board of Assessment Appeals is erroneous and should be set aside because: (a) The order of the Cumberland County Board of Assessment Appeals was not supported by substantial evidence. The lands of the comparable properties presented by the Assessment Office are not comparable with the petitioner's land. The land size of the subject property is 1.01 acres indeed, but behind the house is a wild unusable 45" slope. The usable land is less than 100X140 feet .32 acre, therefore the land has a limited value described in the letter of East Pennsboro Township dated February 15,2005. (b) The rear of the house faces to the Highmark Blue Shield's roof top air handlers, which create disturbing noise, also the noise of heavy equipments serving the buildings is notable. WHEREFORE, petitioner prays that this Court review and set aside the order of Assessment Hearing Board and change the fair market value of petitioner's land from 45,100 to 21,420, and accordingly reduce the assessed market value of petitioner's property from 148,680 to the previously assessed 125,000. the petitioner cannot attend the appeal hearing, and cannot appoint an authorized representative who could produce additional evidence, therefore petitioner prays that this Court enter an order based on the provided petition. The petitioner will accept this Court's Decision Order in this matter. March 14,2005 15k.:.. {fl. rJ,:7 Istvan Janauschek 4 Shady Road, Camp Hill,PA 17011-1723 ~ ~ , ROBERT l. Gill Township Manager EAST PENNSBORO TOWNSHIP February 15,2005 MR ISruAN JANAUSCHEK 4 SHADY RD CAMP HILL PA 17011 Re: Tax Parcel No. 09-18-1304-078 4 Shady Road, Camp Hill, Cumberland County Dear Mr. Janausdlek: After reviewing our Township records and the documents you provided, I have determined the following: 1. The parcel area is approximately 1.01 acres. 2. The parcel contains one single family detached dwelling. The parcel is slightly sloped from Shady Road back approx. 140 feet, where the ground drops off steeply toward the Conodoguinet Creek, as shown on the plan prepared by Ernest J. Walker, marked Exhibit A, which you provided. 3. The current zoning is Residential Single Family (R-l), which requires each lot to have 100' feet of frontage on a public road. This lot meets that requirement but further subdivision is not possible. In addition, the Hillside/Steep Slope Protection Overlay District restricts development of all land which has a natural slope of 25% or greater. 4. The entire rear section, approximately .40 acre of the lot, is within the 100 year flood zone. In addition, a 30 feet wide sanitary sewer easement crosses the property within the flood zone further limiting its use. I concur that nearly. 74 acre of your property is unusable land due to the topography and easement. If you have any additional questions, please feel free to contact our office. S. cerely, Robert L. Gill Township Manager RLG/jas Enclosure 98 South Enola Drive. Enole, PA 17025.2796 . (717) 732-0711 t I I::, "'-.! ~ :--...: '~~ '4 . ~(\:) \5J 1 CI) ~-<:) I'- ~ Or . :tUj~__ II ~ , \:) I'" \) ~. () , . 1\) ..J:", 0 -:; I ' . "J :c: 0 , 0; ~:: I '" 1:')' I '" "I <Z ~~' I 1.J i:;/'?1~1 ~~ I'~ ~ ! . ~ ;:/) '- ~ ~ ~ ~ o/~\ ~ ~ ~ ~ '1.' ~ . .~ .~ <:\ 't. ~ ~ ~ i ~. c-.. ~ ~. -~( ~ ~ ~ ~ ~ ~ . ~ ~ ~ I'N ~ ~ ~ ~, . ':! 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( Cumberland County Board of Assessment Appeals Old Courthouse One Courthouse Square Carlisle, PA 17013 (717) 240-6351 (717) 240-6354 (fa> Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelfinger Sarah Hughes BONNIE M. MAHONE' Chief Assessor STEPHEN D. Till Assistant Solicitc DECISION ORDER MAILING DATE: February 22, 2005 PARCEL NUMBER: 09-18-1304-078. JANAUSCHEK. ISTUAN 4 SHADY ROAD CAMP HILL PA 17011 Dear Property Owner: This letter is to officially notify you of the decision of the Cumberland County Board of Assessment Appeals regarding the above-referenced parcel. DATE OF APPEAL HEARING: 02/08/2005 DATE DECISION RENDERED: 02/1712005 EFFECTIVE FOR TAX YEAR: DECISION RENDERED: [] Withdrawn By Applicant [ ] Abandoned For Failure To Appear [X] Denied - No Change [ ] Approved Review Appraiser's Changes [ ] Revised Assessment Based on Hearing [ J Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEI STATUS Old Assessed Value: New Assessed Value: 148,680 148,680 NOT APPLICABLE 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 March 24, 2005. . CUMBERLAND COUNTY ASSESSMENT APPEAL - RESIDENTIAL or LAND Under the provisions of law any person' aggrieved by any assessment desiring to appeal shall file a statement, in writing, wilh the Board of Assessment Appeals on or before . Such statement shall designate the assessment appealed from and the address to which the Board shall mail notice of when and where to appear for a hearing. No appeal shall be heard by the board unless appellant shall first have filed the appeal and required documents on or before q I / I () ~- , as set forth by law. (') includes taxing districts I . Record Owner(s) Name: i 6TvAN ..JANAlnC H E K Mailing Address: 4- .';\-\" 1=:>'< RO AI:) C-AMI'" \'\\L..\... PA \70 \ \ Site Location of Property Subject of Appeal: 4- Number GAs, -lO?ENNS.~OR.o Bororrownship 5,~"tl'< QoA0 Street Assessors Tax Map Identification #: o 9 - /8 - 1304 -01 P, Building andlor Land Use: FoR. r-Iv\NC, PR.I KEI<.'{ RES\ OENC.6' Number of Stories .-.-1_ Total Rooms .~ Bedrooms i Family Room __-'---. Full Baths-.l.- Half Baths ~ Basement ....1........ Garage(Cars) ~ Carport .:::....._ Fireplace ~ Central Air -=---- Lot SiZe/Acreage 115AE,LE 100)( \~Q......_ Condominum Common Element Date Purchased l'V:( \96'~ _ Purchase Price); \7tG?O() _ Amount of Fire Insurance -i 1\5,000 _ Assessment Appealed lit g ,<OS-I) _ Opinion of Market Vaiue of this Property \ 2..5:,..o()O If property is Rented, State Annuai Rent ~ State Reasons for Filing This Appeal: SE: 1: Tit f: ATT A CflE'J'> LeTTER,.;; List Sales of Comparable Properties Property Owner Location Date Sold Purchase Prj e nl It tOOZ t ~ J\U\~ ,'-I I' II 1_____ .cc::.=-,:::c: ;'c7', , ,'--' 1 :;_~J _~~'i::_~~,~~.::.:-! ~) C::~~l ~. I f '-.J Certificate 0 appeal I/we hereby declare my/our intention to appeal from the assessed valuation of the property described above and do hereby verify that the statements made in this appeal are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa. e.s. Section 4904, re tinro un n f Isificatio to aulho 'lies. Signed: a.v.-- Date: ,NOI}. Z3. Zoo ~ Phone #: (Home) (717 ) - 9.75- 293 G Owner(s) of Record IV 0.Jt' G' (Day/Office) All notices of these proceedings shall be mailed to: Name: ,vAN .JA\-lAv'>;C-~t:k.. Office Use o~nl I Fee_~ Address: it- ~ A li~ (). .., I z,3Iot' 1J JM/\ -- rr--~\ . 11"- ' :1 ) \ : ., 'I" , I)} " ,~~ -:-;J L~~:~ ~-~.--.~--_..- ,;~.<'} n , I PF\ \ \ N.QV 7~~ 2004 WILL ( THIS IS NOT A TAX BILL MAILING DATE: July 1, 2004 Parcel Identifier: 09-18-1304-078. District: 09 - EAST PZNNSBORO TWP SQhcol..: EAST PENNSBORO SO Location: 4 SHADY ROAD LOT B Old Assessed V.alue (2000 Market x 100%) 35,100 89,900 125,000 New Assessed Value (2004 Market x 100%) 45,100 103,580 148,680 2004 Market Value 45,100 103,580 148,680 land Buildings TOTAL TAXABLE 2004 Clean and Green Values UNIT/LOT IO..: L-OOOB Property Type: R Residential Building land Buildings TOTAL 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. NOT APPLICABLE NOT APPLICABLE NOT APPLICABLE Land Size.. ..: 1.01 acres Pennsylvania law requires that ail real estate be valued as of the most recent county-wide reassessment. The tast reassessment, or tax base year, was 2000. Since the last reassessment in 2000, properties have been assessed at 100% of Year 2000 value (the 'Pre-Determined Ratio 7. 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 vatue equals your Year 2004 market value. When the new 2004 tax base is determined after this reassessment, all taxing districts are required by taw to lower thE mil/age rate by the same proportion that the tax base went up. The Jaw provides that in the first year after reassessment (2005), the county and all townships and boroughs may not increase overail revenue on their existing tax base by more than five percent (5%) and school districts may not increase overail revenue on their existing taxbase 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 individuars taxes wiil go '!P. or downby ffl{)re 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 = 2.3! 2.1: $ $ 294 318 2004 County Tax BEFORE Reassessment. 2004 County Tax AFTER Reassessment. Novemoer 23, 2004 Cumberland County Assessment Office Board of Assessment APpeals Old courthouse, First Floor One Coul'thouse Square carlisle, FA 17013 Gentlemen: I received your notice on November 16, 2004, concerning the re- assessment ot my proper1;y, located at 4 Shady Road, camp Hill, E:ast Pennsboro Township.(parcel Identifier: 09-13-lj04-078) From July 1, to November 15, for four and a half months I have been out of USA with my wife together, because we visited her 96 year old mother, who lives in Hungary. When I came back I found your notice in my gathered mail. Therefore I can not file a formal appeal earlier than now,with- in 30 days of receive of your notice. I believe that the value of my property has not been changed since the last reas&essment, made in 200Q. I don't like to repeat the evidence supporting my claim at that time. Therefol~I am attaching my appeal dated on september 27, 2000, which is still valid. I have been living in this home for 42 years. I bought my house for living not for business or sale, and I wish to live here in my lifetime. I respectfully ask the Board not to increase the value of my property. Thank you for your favorable consideration. Sincerely yours L . ..,;.-1 r--' :'L. y,,-\ J W ,-J.^. ~.~< Istvan Janauschek 4 Shady Road C8.mp Hill, PA 17011 ) Enclosures ./. c ~ .~ september 27, 2000 Cumberland County Assessment Office Board of Assessment Appeals Old Courthouse, First Floor One Courthouse Square Carlisle,PA 17013 .~, Gentlemen: On September 18, 2000, I received a notice ning the reassessment of my house, located Hill, East Pennsboro Township. In your letter you stated that the appeal must be filed in writing within 30 days of receipt of this notice. In June we went to the East Pennsboro Township Tax Office to take care of tax Obligations because we planned to go to Hungary for a three month period. During this time we received the Real Estate Tax notice what we fully paid on July 10, 2000,. On september 15, we arrived home and found your notice in our mail. I called your office (240-5307) on september 18, and 19, to care of your notice, but only the telephon answering machine worked. I gave my name, phone number and message but nobody called me back. Therefore I prepared my appeal in writing. from your office at 4 Shady Road, concer- camp I was very much surprised when I learned that the assessment of my house has been changed from $30,680 to $130,090 and the value of the land was increased from $5~000 to $35,100. Since I bought the house in 1963, the Board of Assessment increased the value three times. . . - 2 - I understand that due to the inflation the price went up yearly. so to obtain a realistic market value we should add the official inflation rates between the years 1974 and 2000. The attached township GREEN RESOURCES MAP?shows the woodland and also the recently made S~NER RIGHT-oF WAY PLAN is showing the conodoguinet creek water-line and the 100YR flood line on my lot. As shown on your notice the land size is'l.ol acres. but behind the house is a wild. unusable 450 slope. The usable land is not more than 100 x 140 feet (0.32 acres). therefore the land has a limited value. In outline the above the 2000 Market value of the land should not be more than $10,000 (200% increment). The house is also overvalued. It is 37 years old. The replacement of the house was assessed by the Insurance company to $115,000 in this year. The house has shown the high degree of deterioration: 1. The shingles of the roof, gutters have to be ehanged because of the water damage. 2. The house does not have central heating system. One fireplace and electric heaters are providing the poor heating. Appr.15 years ago PP & L d~nied the special heating rate. During the winter I could not heat the full house because of the high electric rate. The Gas company would extend the gas-line to my house for $8,ooo.(the inside work is not included). 3. The house does not have the proper elevation to the road. , - 3 - i The driveway is sloped toward the house and the water damage creates settlement problems, which must be corrected.. 4. The broken up driveway should be replaced to provide drainage. 5. The old plumbing system needs constant repairing and partially replacement. 6. The outside of the house should be repainted. All of these works should be done as soon as possible. The age and the condition of the house make it necessary to revise your reassessment or to accept the Insurance company assessment to $115,000 , which could be acceptable for us. I retired from the state (Department of Transportation) after 36 years of service in 1991, since that time I had only 5% reire- ment increment to cover the nearly ten years of inflation. I would consider a fair re-evaluation of the assessment value an increase from $j5,680 (1974 Market x 100%) to $125,000 (2000 Mar- ket x 100%), which represents a 350% increment. Thank you for your favorable consideration. Sincerely yours, ~~:::!..-\ 4 Shady Road camp Hill, PA 17011 Enclosures nOAnn OF COMMISSIONEnS EAST PENNSOOnO TOWNSHIP 2~J COLUMOIA nOAO ENOLA. PENNSYLVANIA 170?5 PHONE: IfAnnrSDUna 732-0711 September 22, 1982 Istvan Janauschek 4- Shady Road Camp Hill, Fa. 17011 Dear Mr. Janauschek: Please find enclosed a copy of the executed Deed of ~asement for the Township sewer line which will cross your property. A copy of this document has been recorded at the Cumberland County Recorder of Deeds. I would suggest that you retain your copy in a safe place for future reference. If you have any questions, please feel free. to contact me at 732-0711. Sincerely, EAST PENNSBORO TOWNSHIP James M. Close, Township Manager JMC/nf Encl. , ~ ~ "" ~ '!'\ ~ ~~ '\, ~'\. ~;~ ~~{\ ''':/1 ..--\ :... < -,::"'-~ \'\.... ';0 ~.~,... ~- ~ ~. \ ~e ",- c:> ",. : c- - --J ~ -..J , t - --