Rule 504 - Appeals From Real Estate Tax ExemptionThe following provisions shall govern tax exemption appeals from decisions of the Board of Property Assessment Appeals and Review:
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. Local 504 has been added to specifically address procedures governing tax exemption appeals. For procedure governing tax assessment appeals, see Local 503.
(1)Parties. (a) The following parties must be listed in the caption of the appeal:(i) owner(s) of the real estate and/or taxable property;(ii) the municipality in which the property is located;(iii) the school district in which the property is located; and(iv) the County of Allegheny.(b) Any entity other than those set forth in subsection (1)(a) of this local rule must file a Petition to Intervene with the Real Estate Tax Appeal Judge in accordance with the Pennsylvania Rules of Civil Procedure to become a party.(2)Caption. (a) The party filing the appeal shall be designated as the appellant. All other parties shall be designated as appellees or interested parties.(b) The caption and cover sheet shall clearly state that it is a tax exemption appeal.(3)Time For and Content of Appeals.(a) An appeal from the decision of the Board of Property Assessment Appeals and Review must be verified pursuant to Pa.R.C.P. 206.3 and filed as a General Docket case with the Department of Court Records within thirty (30) days of the date of mailing of the notice by the Board.(b) An appeal shall contain the following: (i) names of the parties;(ii) identification of the property by address, deed book volume and page, and lot and block numbers;(iii) a concise statement of the reasons for the appeal; and(iv) a copy of the decision of the Board of Property Assessment Appeals and Review.(c) No Order of Court is required to file a timely appeal.(4)Notice. Appellant shall give notice of the appeal by first class mail, postage prepaid, to all parties and the Board of Property Assessment Appeals and Review, within seven days of the filing of the appeal and shall electronically file proof of service thereof.
(5)Filing of Appeals. The filing of an appeal by any party shall act as an appeal by all parties.
(6)Withdrawal of Appeals. No appeal may be withdrawn without the consent of all other parties or leave of court.
(7) In all other respects, tax exemption appeals from decisions of the Board of Property Assessment Appeals and Review shall be governed by the Pennsylvania Rules of Civil Procedure and the Allegheny County Local Rules governing civil actions assigned to an individual judge.Adopted October 4, 2006, effective 12/4/2006; amended effective 9/13/2022; amended effective 11/13/2023.