Chris Peifer named President of the Delaware County Estate Planning Council for the 2019-2020 season

From: JOE O’BRIEN, ESQ. & CHRIS PEIFER, ESQ. KASSAB ARCHBOLD OBRIEN & PEIFER P. C., MEDIA, PA “THE PA R.E. TAX APPEAL LAWYERS” www.kaolawassociates.com 2027 ANNUAL PA COUNTY REAL ESTATE TAX ASSESSMENT APPEAL DATES RAPIDLY APPROACHING! DON’T MISS THEM! In PA, the R.E. Tax Assessment Appeal Filing Date for all Counties (except Philadelphia) is September 1st of the year preceding the year appealed (unless the County adopts some other date as early as August 1 of the year preceding). If the appeal due date falls on a weekend or a holiday, it carries over to the next business day. So all August 1, 2026 due dates are carried over to August 3, 2026 because August 1, 2026 is Saturday. Philadelphia’s appeal date is the first Monday of the October preceding the appealed year so it’s October 5, 2026 for 2027 this year. Many counties have elected August 1 as their appeal date. Allegheny County is now September 1, 2026. Some sample PA County 2027 appeal filing dates follow. The 2027 Presumed Fair Market Value (PFMV) of a property in 2026 for appeals in 2027 is determined by either dividing the property’s 2026 assessment by the decimal equivalent of the July 1, 2026 Common Level Ratio (CLR) OR by multiplying its assessment by the July 1, 2026 CLR Factor (CLRF) e.g., a 50% CLR would give a decimal equivalent of .50 and would result in a 2.0 CLR factor which is the reciprocal of 50%). These CLR Factors to determine 2027 PFMV were announced by PA as required before July 1, 2026. So a hypothetical $1 million real property’s total 2026 assessment using the 2026 CLRF gives a PFMV for 2027 as follows below. The valuation date is the date the appeal is due. SAMPLE COUNTIES AND 2027 APPEAL FILING DATES w/ 2026 hypothetical Assessment of $1,000,000 (times the CLR FACTOR IS USED) See our 2027 FAQ’s for all counties.

A VERSION OF THE BELOW ARTICLE WAS PREPARED FOR THE 150th Anniversary of the Delaware County Bar Association.

Delaware County made news last year when it announced it would be conducting a Countywide review of all tax-exempt real estate.

On January 9, 2020, firm Attorney's Joseph O'Brien and Christopher Peifer gave a presentation to a crowded room at DiFabio's Restaurant hosted by the Delaware County Atty/CPA Forum.

The State Tax Equalization Board annually publishes the Common Level Ratio (a mathematical averaging of arms length sales of ral properties) for each County in the State.

Attorney O'Brien's article on Delaware County's Countywide Reassessment was featured in this month's Edition of the Delco ReView Magazine.