Court’s Decision Protects Taxpayers and Tax Base, Denies Plaintiffs’ Request for Lower Tax Obligation Than Other Owners

The Marple Newtown School District won a substantial victory after successfully defending a claim by plaintiffs that sought to impose a staggeringly costly total county-wide real estate tax reassessment and to destroy the current method for equalizing real estate taxes among all owners. The School District maintained that the plaintiffs had offered expert proof that was completely unreliable and, even if that proof was considered, it indicated that the plaintiffs were taxed in approximate uniformity with other property owners as the law requires.

The Court’s decision upheld the State Tax Equalization Board’s county-wide common level ratio over the plaintiffs’ proposed, significantly lower percentages as to what should be the multiplier against the plaintiffs’ fair market value. The Court also denied the plaintiffs’ claim for interest, denied a claim that the assessment for the plaintiffs’ luxury residence was void, and denied the plaintiffs’ request for a total county-wide reassessment.

Had the plaintiffs won, the decision and others like it would, on poor evidence, herald a severe decrease in real estate tax revenue requiring tax rate increases and the possible enactment of brand new taxes to cover the shortfalls desperately needed to fund public education.

The decision in re Appeal of Timothy and Laurie Sullivan was rendered by the Honorable James F. Proud of the Delaware County Court of Common Pleas. Counsel for Marple Newtown School District were Mark A. Sereni, Esquire and Gregory S. Gerson, Esquire. For comment please contact Mark A. Sereni at mas@dioriosereni.com.