Real Cases in Real Estate by Andrea Lee Negroni, Esq. – January 31st Update

Real Cases in Real Estate is a weekly update on real estate law, with legal principles illustrated and explained by lawsuits from around the country. The topics are wide-ranging for appeal to a broad spectrum of readers including lawyers, homeowners, investors and the general public. Andrea Lee...

McNees Wallace & Nurick LLC: Long Awaited Tech One Associates Decision Clarifies Taxation of Leasehold Interests

B y Bert M. Goodman In a much anticipated decision, the Pennsylvania Supreme Court in Tech One Associates v. Board of Property Assessment, Appeals and Review of Allegheny County, 32 WAP 2010 (April 25, 2012) [ enhanced version available to lexis.com subscribers ], held there is statutory authority...

Ballard Spahr LLP: Buildings on Ground Leases Subject to Pennsylvania Real Estate Tax: Pennsylvania Supreme Court Ups the Ante for Taxing Improvements

By Philip B. Korb and Benjamin V. Sanchez The Pennsylvania Supreme Court has ruled that even where a landlord merely ground leases land to a tenant who builds a building on it-and the landlord collects rent only on the land-the value of that building is subject to real estate tax. The court's...

Williams Mullen: Taxpayers Beware: Appraisal and Court Education Errors Can Doom Your Real Estate Tax Appeal

BY: SHANE L. SMITH The Norfolk Circuit Court recently announced its decision in United Services Automobile Ass'n v. City of Norfolk , No. CL10-6578 (Apr. 2, 2012), dismissing the taxpayers' real estate tax assessment appeal. At issue were the City of Norfolk's (the "City") assessments...

McNees Wallace & Nurick LLC: Contribution to Construction Costs Supports Charitable Exemption

By James L. Fritz In June, the Commonwealth Court addressed another issue of interest to nonprofit entities seeking charitable exemptions from Pennsylvania Sales & Use Taxes and local real estate taxes - whether a substantial contribution to construction costs may help satisfy the requirement...

McNees Wallace & Nurick LLC: Religious Camp Exemptions Continue Under Attack

by James L. Fritz In our May newsletter, we discussed the Pennsylvania Supreme Court's decision upholding denial of real estate exemption to a religious camp. Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment Appeals , ___ Pa. ___, 44 A.3d 3 (2012) [ enhanced version available...