In Duffield House Assocs., L.P. v. City of Phila., 2021 Pa. Commw. LEXIS 520 (July 29, 2021), the Commonwealth Court of Pennsylvania recently analyzed whether the City of Philadelphia's
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.

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