RESOLUTION

A RESOLUTION OF THE BOARD OF PUBLIC EDUCATION OF THE SCHOOL DISTRICT OF PITTSBURGH AUTHORIZING THE SOLICITOR TO COMMENCE AN ACTION IN THE COURT OF COMMON PLEAS OF ALLEGHENY COUNTY TO COMPEL A REAL ESTATE REASSESSMENT OF PROPERTIES IN ALLEGHENY COUNTY.

WHEREAS, a county wide reassessment of properties in Allegheny County has not been done since 2012; and

WHEREAS, the Predetermined Ratio as determined by Allegheny County is 100% of market value; and

WHEREAS, the Common Level Ratio for 2024 as determined by the State Tax Equalization Board is .545 and is projected to be significantly lower in 2025; and

WHEREAS, the declining Common Level Ratio has resulted in the Districts being obligated to refund in excess of $10,000,000 for real estate tax assessment reductions for the years 2022-2024 with many appeals still pending; and

WHEREAS, the total amount of these refunds is anticipated to significantly increase, and the size of the commercial tax base is expected to significantly decrease, as more high value properties with pending real estate assessment appeals have their cases adjudicated; and

WHEREAS, high value properties that have maintained or lost value since the 2012 base year are now receiving artificially low assessments through the litigation process due to the application of the Common Level Ratio, which has the potential to unfairly shift tax liability to properties that are currently fairly assessed or over assessed; and  

WHEREAS, the failure to reassess properties results in a lack of uniformity in violation of Article 8, Section 1 of the Pennsylvania Constitution; and

WHEREAS, the failure to reassess has resulted in higher valued property assessments not reflecting the appreciation in value over time and lower valued property assessments not reflecting the decline in value over time, and this unconstitutional lack of uniformity results in the owners of lower value properties paying a higher level of tax than they would otherwise pay.

NOW, THEREFORE, be it resolved and it is hereby resolved as follows:

        1.        The Board of Public Education authorizes the commencement of an action in the Court of Common Pleas of Allegheny County to compel the County of Allegheny to perform a county wide reassessment of property in Allegheny County in a manner consistent with the Assessment law in Pennsylvania and Uniformity Provisos of the Pennsylvania Constitution.

        2.        The Solicitor is directed to commence said action and to provide notice to all taxing bodies in the County to seek their intervention in the action.

        3.        The proper officers of the Board are authorized, empowered, and directed to perform all necessary acts to effectuate the implementation of the resolution.

RESOLVED this ___day of March, 2024.

ATTEST                                                BOARD OF PUBLIC EDUCATION OF THE

SCHOOL DISTRICT OF PITTSBURGH

__________________________                By:____________________________________

          Secretary                                                President