Selective Reassessment of Only Commercial Properties Violates the Uniformity Clause

The Commonwealth Court of Pennsylvania recently analyzed whether the City of Philadelphia's selective reassessment in tax year 2018 of only commercial properties at current market value violated the Uniformity Clause and the Assessment Law's requirement that the City assess all properties annually at actual market value.

7 minute read October 01, 2021 at 12:11 AM
By
Alan Nochumson and Clementa Amazan
Selective Reassessment of Only Commercial Properties Violates the Uniformity Clause

In Duffield House Assocs., L.P. v. City of Phila., 2021 Pa. Commw.

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