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Home My WebLink About05-6069 CAPOZZI & ASSOCIATES, P.C. Donald R. Reavey, Esquire Attorney l.D. No. 82498 2933 North Front Street Harrisburg, PAl 711 0 (717) 233-4101 Attorneys for Petitioner, BG&C Realty Associates, LLC BEFORE THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA BG&C REALTY ASSOCIATES, LLC Petitioner/Plaintiff CIVIL ACTION NO. .J(;t.1)- {j)(J1 c Iv'-/I v. THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondents/Defendants APPEAL FROM THE DECISION OF THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS AND PETITION FOR REDUCTION OF THE ASSESSED VALUE OF REAL ESTATE AND NOW, comes Petitioner, BG&C Realty Associates, LLC, by and through its attorney, Donald R. Reavey, Esquire of Capozzi & Associates P.C" and sets forth the following de novo Appeal and Petition: I, BG&C Realty Associates, LLC, is a Pennsylvania limited liability company duly organized and existing under the laws of Pennsylvania with a business address of 2933 North Front Street, Harrisburg, PA. 2. The Respondent is the Cumberland County Board of Assessment Appeals. 3. BG&C Realty Associates, LLC operates an apartment commonly known as the Shenandoah Apartments (hereinafter "Shenandoah" or "Petitioner") located at 105 East Allen Street, Mechanicsburg, P A 17055 with a Cumberland County tax assessment identification number of 18-23-0565-085 (hereinafter "Property"). 4. On October 26, 205, the Cumberland County Board of Assessment Appeal (the "Board") met to consider Shenandoah's application for a reduction of the assessed value of parcel number 18-23-0565-085 owned by Shenandoah. 5. By letter dated October 28,2005, the Board of Assessment Appeals rendered its decision to increase the assessed value of the Property, True and correct copies of the letter from the Board indicating that an increase in the assessed value would be made is attached hereto as Exhibit "1." 6. The assessment for the Property is excessive, im]Yoper, unjust, and contrary to law for the following reasons: a. The assessments on the Petitioner's Property are substantially higher than the assessments of comparable properties in the neighborhood and the taxing district. b. The assessments are based upon an erroneous determination of fair market value, c. The proper method for determining the value of a nursing home is the income and asset approach. Based on a valuation of the Property on this basis, the Petitioner's current assessment should be fixed at an amount substantially less than the current assessed value. d, The impact of the assessment bears unequally on the Petitioner when compared to assessments of properties of the same class. e. When related to assessments of similarly situated property owners, the assessment of the Property of the Petitioner are arbitrary and capricious. f. The assessment violates the uniformity clause of the Pennsylvania Constitution. g. The assessment violates the required equality of tax treatment guaranteed by Pennsylvania Statutory and Constitutional Law. h, The assessment is based in whole or in part upon appraisals that do not represent the actual value of the said Property, 1. The ratio of assessed value to actual value applied in making the assessment is in excess of the ratio applied throughout the taxing jurisdiction, J. The assessment is otherwise unjust and inequitable. k, The assessment as determined by the Cumberland County Board of Assessment Appeals does not reflect the current market value of the Property as multiplied by the state mandated ratio as determined by the State Tax Equalization Board. \. The assessment lacks uniformity. m, The assessment is discriminatory. 7. The predetermined ratio as set by the County varies by more than 15% from the proper state mandated ratio as determined by the State Tax Equalization Board, and must, accordingly, be used in determining the proper assessed value. WHEREFORE, the Petitioner respectfully requests that this Honorable Court reverse the decision of the Cumberland County Board of Assessment, and reduce the assessments and thereafter make all necessary orders to effectuate said decision. Respectfully submitted, CAPOZZI & ASSOCIATES, P.c. Date: llfU/.r- By: ~~..... ~ Donald R. Reavey, Esquire Attorney ID No. 82498 2933 North Front Street Harrisburg, P A 17110 (717) 233-4101 Attorneys for BG&C Realty Associates, LLC BEFORE THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA BG&C REALTY ASSOCIATES, LLC CIVIL ACTION Petitioner/Plaintiff NO. v. THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondents/Defendants VERIFICATION I, Donald R. Reavey, hereby verify that I am an attorney for the Petitioner/Plaintiff. I have sufficient knowledge or information based upon investigation into this matter by my client, to make this verification. In addition, my client is currently unavailable which hinders the timely filing of this appeal. I hereby verify that the statements in the foregoing Complaint are true and correct to the best of my knowledge, information, and belief. I understand that false statements contained herein are made subject to the penalties of 18 Pa. c.S.A. 94904 relative to unsworn falsification to authorities. Date: III t f lor ~ Pt'" ~ ....,::::::::- By: Donald R. Reavey, Esquire Attorney J.D. No. 82498 2933 North Front Street Harrisburg, Pennsylvania 17110 Telephone: (717) 233-4101 V'lv VVUI"IIVU~v V"'IUQ1v Carlisle, PA 17013 \'I'IL....V.U.,J"-'V (717) 240-6354 (fax) Board of Assessment Appeals Lloyd W. Bucher R. Fred Hefelflnger Sarah Hughes BONNIE M. MAHONEY Chief Assessor STEPHEN D. TILEY AssIstant SoIlcllor DECISION ORDER MAILING DATE: October 28,2005 PARCEL NUMBER: 18-23-0565-085. BG & CREAL TV ASSOCIATES LLC CIO CAPOZZI & ASSOCIATES PC 2933 NORTH FRONT STREET HARRISBURG PA 17110 Dear Properly 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: 10/26/2005 DATE DECISION RENDERED: 10/28/2005 EFFECTIVE FOR TAX YEAR: 2006 DECISION RENDERED: [] Withdrawn By Applicant [I Abandoned For Failure To Appear [ I Denied - No Change [ ] Approved Review Appraiser's Changes [XI Revised Assessment Based on Hearing [ ] Other: TOTAL VALUE FAIR MARKET CLEAN AND GREEN CLEAN AND GREEN STATUS Old Assessed Value: New Assessed Value: 3,362,400 3,600,000 NOT APPLICABLE EXHIBIT j "1" ~ CAPOZZI & ASSOCIATES, P.C. Donald R, Reavey, Esquire Attorney 1.0, No, 82498 2933 North Front Street Harrisburg, P A 17110 (717) 233-4101 Attorneys for Petitioners, Menno-Haven, [nc" and Menno Haven Penn Hall, Inc, CIVIL ACTION Petitioner/Plaintiff NO. v. THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS, Respondents/Defendants AFFIDAVIT OF SERVICE I, Karen Fisher, an employee of Capozzi & Associates, p,c. hereby certifY that I have this 281h day of November, 2005 served the Appeal From The Decision Of The Cumberland County Board Of Assessment Appeals And Petition For Reduction of the Assessed Value of Real Estate upon the following parties and/or their counsel of record, in the manner indicated below: Via First Class Mail: Stephen 0, Tiley. Esquire Solicitor Cumberland County Courthouse I Courthouse Square Carlisle, PAl 70 13 I verifY that the statements made in this affidavit are true and correct. [ understand that false statements herein are made subject to the penalties of 18 Pa, C,S, 94904 relating to unsworn falsification to authorities lj..--. aren L. Fishe Paralegal Capozzi & Associates, P,C, 2933 North Front Street Harrisburg, Pennsylvania 17110 Telephone: (717) 233-4101 ~ ~ ~ --- ~ ~ ~ .,...s:;:: r--- ''"--'' ('" T \:L- s......... 'c ~\ ~" Ui v'\ v, " J '-~ ~ ~ '" ~ (",) ""<:- (.~ " , _;,_..K_', / c.) ," Stephen D, Tiley, Esquire Attorney for Appellant Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle. Pennsylvania \7013 BG & C REALTY ASSOCIATES, LLC Supreme Court I.D, No, 323\8 PetitionerlPlaintiff Tel: 717-243-5838 Fax: 717-243-6441 IN THE COURT OF COMMON PLEAS OF CUMBE]R.LAND COUNTY PENNSYLVANIA v. CIVIL ACTION THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS NO. d. Oo,r-- 6t!"'6,9 RespondentslDefendants ANSWER AND NOW, comes Cumberland County Board of Assessment Appeals, by Stephen D, Ti]ey, Esquire, Assistant Cumberland County Solicitor for Tax Matters, and files this Answer to the "Appeal from the Decision of the Cumberland County Board of Assessment Appeals and Petition for Reduction of the Assessed Value of Real Estate" filed by Petitioner, and is as follows: ]-5. Admitted. 6. Denied, The averments of this paragraph, set forth conclusions of law to which no responsive pleading is required, Strict proof at trial is demanded. By way of further Answer, the subject property is a residential apartment complex and not a nursing home as described in paragraph 6( c) of the Petition. 7, Admitted in part. Denied in part. It is admitted that the Cumberland County predetermined ratio of 100% of year 2004 value is to be used, The common level ratio as published by the State Tax Equalization Board on or about June 1, 2005, is 1.00, and does not vary by more than 15% from the predetermined ratio. 72 P. S, S5453.704(b) & (c). Petitioner's averments set forth at its paragraph 7 are incorrect, however, its conclusion that the predetermined ratio is to be used is correct. - WHEREFORE, Respondent. Cumberland County Board of Assessment Appeals, prays Your Honorable Court for an Order fixing the fair market value of the subject premises at $3.6 million, or such other amount as to the Court may seem proper. Dated: Y/~6 Respectfully submitted, By .4/~.r!) -7~ Stephen D, Tiley, Esquire Assistant Cumbo 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, !l4904 relating to unsworn falsification to authorities. Dated: II II tc~ , - Stephen D, Tiley, Esquire Attorney for Appellant Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle. Pennsvlvania 17013 BG & C REALTY ASSOCIATES, LLC Supreme Court l.D, No. 32318 PetitionerlPlaintiff Tel: 717-243-5838 Fax: 717-243-6441 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA v. CIVIL ACTION THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS NO. Respondents/Defendants CERTIFICATE OF SERVICE I hereby certify that I served a true and correct copy of the foregoing Answer by placing a true and correct copy of the same in the United States mail, postage pre-paid, addressed to: Donald R. Reavey, Esquire Attorney for Petitioner/Plaintiff CAPOZZI & ASSOCIATES, P.c. 2933 North Front Street Harrisburg, PA 17110 Edward L. Schorpp, Esquire Solicitor for Mechanicsburg Borough 35 South Thrush Drive Carlisle, PA 17013 Donna S. Weldon, Esquire KEEFER WOOD ALLEN & RA.HAL. L.L.P. Solicitor for Mechanicsburg School District 210 Walnut Street Harrisburg, PA 17101 Date: )~~ 7 (?-~ St hen . Tiley, Esquire Assistant Cumb, Co, Solicitor 5 S. Hanover Street Carlisle, PA 17013 (717) 243-5838 Attorney l.D,#32318 r~-' () c~, ;\1 ~-~ (- "",.-, - "'~1 (;::., Stephen D. Tiley, Esquire Attorney for Appellant Cumberland County Board of Assessment Appeals 5 South Hanover Street Carlisle. Pennsvlvania 17013 BG & C REALTY ASSOCIATES, LLC Supreme Court 1.0. No. 32318 Petitioner/Plaintiff Tel: 717-243-5838 Fax: 717-243-6441 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA v. CIVIL ACTION THE CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS NO. 2005-6069 RespondentsIDefendants STIPULATION AND JOINT MOTION FOR AGREED ORDER AND NOW, this /,~ day ot4Z~:Ioo6, it is hereby Agreed and Stipulated by and between Petitioner, BG & C Realty Associates, LLC, by its Attorneys, Capozzi & Associates, P.C.; and Respondent, Cumberland County Board of Assessment Appeals, by its Attorney, Stephen D. Tiley, Esquire, Assistant Cumberland County Solicitor for Tax Matters; and Interested Party, Mechanlcsburg Area School District, by its Attorneys, Keefer Wood Allen & Rahal, L.L.P.; and Interested Party, Borough of Mechanicsburg, by its attorney Edward L. Schorpp, Esquire; as follows: 1. Petitioner filed a Real Estate Assessment Appeal on or about November 28, 2005. No Hearing has been scheduled in this case. The parties have now settled this case. 2. This Assessment Appeal relates to the value of the subject property as of September I, 2005, the date the original appeal was filed to the Cumberland County Board of Assessment Appeals, and effective for assessments beginning on and after January 1,2006. The Stipulation and Joint Motion for Agreed Order DO & C R.alty Associates. LLC Page J 0[4 pre-existing assessment of the property was $3,362,400. Petitioner appealed to the Board asking for a reduction, however the Board increased the assessment to $3,600,000. 3. The property which is the subject of this appeal is Cumberland County Assessment Parcel No. 18-23-0565-085 and is known as the Shenandoah Apartments, situate at 105 East Allen Street, Mechanicsburg, 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 $3,362,400. 5. As a result of the year 2004 Cumberland County Countywide reassessment, the predetermined ratio is now 100010 of the year 2004 value. The common level ratio is inapplicable to this appeal because it does not vary by more than 15% from the predetermined ratio. Therefore, the assessment for the subject property shall be fixed as of January I, 2006 in the amount of $3,362,400. 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 said assessment of $3,362,400 shall be effective for tax years beginning on and after January 1,2006 and shall remain unchanged unless and until changed as otherwise Stipulation and Joint Motlonlor Agreed Order BG & C Realty Associates. LLC Page 2014 provided by law, and shall be implemented beginning with the 2006 county and municipal taxes and beginning with the 2006-07 school real estate taxes. 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. 9. Each party to this appeal shall bear its own costs. 10. The Court is requested to enter the proposed Order attached hereto. II. 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 client or clients and that he/she has specifically been authorized to enter into this Settlement Stipulation by his/her client or clients. Respectfully Submitted, PETITIONER, BG & C REALTY ASSOCIATES, LLC By~~-~ -- ./ --"- - Donald R. Reavy, Esquire CAPOZZI & ASSOCIATES, P.C. Attorney for Petitioner 2933 North Front Street Harrisburg, P A 17110 SlIp.lalion and Joint Motion for Agreed Order BG & C Realty Associates. LLC Page 3 of4 ~. ... ~~~ Stlpulalion and Joinl Mallon/or Agreed Ord.r DG & C R2a1ty A.IlOCIoI.., UC RESPONDENT, CUMBERLAND COUNTY BOARD OF ASSESSMENT APPEALS ~4 '/ BY. ~~, <J ( ~ Ste en D. Tiley, Esquire Assistant Cumberland County Solicitor for Tax Matters Attorney for Respondent 5 South Hanover Street Carlisle, PA 17013 Tel #(717) 243-5838 Supreme Court ID# 32318 INTERESTED PARTY, MECHANICSBURG AREA SCHOOL DISTRICT BY:~~~ Donna S. Weldon, Esquire KEEFER WOOD ALLEN & RAHAL, L.1.P. Attorney for Mechanicsburg Area School District 210 Walnut Street Harrisburg, PA 17101 INTERESTED PARTY BOROUGH OF MECHANICSBURG ax ?-~~~~ Edward 1. Schorpp, sqUlre Attorney for Borough of Mechanicsburg 35 South Thrush Drive Carlisle, PA 17013 Page 4 014 g ~. ""0 \.)":1 in\" -7-J-l Z('. (1:' ~ :2:- ~\ t( """ (e" rC ~ ~ ~ 'i?- ~ Gl -0 :;r; '-2 Q. 1 f1;:rI -at;:; :oy (".)L' ::-('~.\ (")/~ "7<") ~fll - ~ o - <:P " ~ . ~ BG & C REALTY ASSOCIATES, LLC PetitionerlPlaintiff IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA v. CIVIL ACTION AUG 1 8 200~ THE CUMBERLAND COUNTY BOARD : NO. 2005-6069 OF ASSESSMENT APPEALS Respondentsmefendants ORDER hvi-v AND NOW, this z 1~ day of., 2006, upon consideration of the within Stipulation and Joint Motion for Agreed Order, it is Decreed and Ordered that the total fair market value of the property which is the subject of this appeal (Tax Parcel No. 18- 23-0565-085, known as Shenandoah Apartments, and situate in the Borough of Mechanicsburg, Pennsylvania), as of the date applicable to this proceeding, is $3,362,400. As a result of the year 2004 countywide reassessment, effective January 1, 2005, assessments shall be fixed at a predetermined ratio of 100% of year 2004 value. The common level ratio for Cumberland County not varying by more than 15% from the predetermined ratio, the assessment shall be fixed at 100% of its fair value market value. The total assessment for the subject property for tax years beginning on and after January 1,2006, and thereafter until changed as provided by law, shall therefore be $3,362,400. The Cumberland County Assessment Office shall allocate the 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. BY THE COURT J J. . . ~< t -. . ~ )'0\ \fINV^l/\SNN3d' JJ.NnCC ''''hi iHJ8V1n:) II :B WV i'JZ SOV 900Z AU\.i'C"I".... 'd 3H1 JO CJVJ, ;~\1l.wiJ.ub .:1 3JI:!:10-o3ll:l