Rule 502 - Appeals From Decisions of the Board of Property Assessment Appeals and Review(1) Tax assessment appeals from decisions of the Board of Property Assessment Appeals and Review shall be governed by Local 503.(2) Tax exemption appeals from decisions of the Board of Property Assessment Appeals and Review shall be governed by Local 504. Note: Under the former Local 502, there was some confusion regarding whether Local 502 applied both to tax assessment appeals and to tax exemption appeals from the Board of Property Assessment Appeals and Review. New Local 503 and 504 have been adopted to address the different procedures that apply to tax assessment and tax exemption appeals. New Local 502 incorporates Local 503 and 504 and sets forth the procedures that apply when both a tax assessment appeal and a tax exemption appeal will be or have been filed with respect to the same subject property.
(3) When the Board of Property Assessment Appeals and Review has decided both the tax-exempt status and the assessed value of the subject property, a party or parties may appeal both of these decisions to the Court of Common Pleas by filing two separate appeals. The tax assessment appeal shall refer to the separately filed tax exemption appeal and shall be governed by Local 503. The tax exemption appeal shall refer to the separately filed tax assessment appeal and shall be governed by Local 504. The tax assessment appeal shall be stayed until such time as the Court has entered a final order with respect to the tax exemption appeal. Adopted October 4, 2006, effective 12/4/2006; amended effective 9/13/2022; amended effective 11/13/2023.