Attorney John K. Fiorillo, a partner at UNRUH TURNER BURKE & FREES, recently presented at the Real Estate Institute, the Pennsylvania Bar Institute’s flagship program on real estate law. The session, titled “Real Estate Assessment” delved into critical aspects of assessment law, focusing on uniformity challenges under the Pennsylvania Constitution’s Uniformity Clause.
Drawing on his extensive experience, John provided insight into the basics of assessment appeals before the Boards of Assessment Appeals and Courts of Common Pleas as well as the nuances involved with uniformity challenges. The presentation regarding uniformity covered two essential aspects – a comprehensive examination of traditional uniformity challenges as set forth in Downingtown Area Sch. Dist. v. Chester Cnty. Bd. of Assessment Appeals, 913 A.2d 194 (2006), a case which John successfully argued to the Pennsylvania Supreme Court, and an exploration of how uniformity impacts taxing authorities’ ability to target and challenge individual property assessments. Specifically, John discussed Valley Forge Towers Apartments N, LP v. Upper Merion Area Sch. Dist., 163 A.3d 962 (2017) and the subsequent developments in case law regarding the restrictions imposed by the Uniformity Clause on taxing authorities in selecting properties for individual assessment appeals. In particular, John discussed a decision handed down on October 6, 2023 in a case in which he represented a taxpayer making a uniformity challenge. The Commonwealth Court reversed the Court of Common Pleas, Chester County. John successfully argued to the Commonwealth Court that the school district had violated the Uniformity Clause because of its piecemeal and random implementation of its policy in selecting an apartment complex for an assessment appeal that left many other underassessed properties alone. Downingtown Area Sch. Dist. v. Chester Cnty. Bd. of Assessment Appeals, No. 92 C.D. 2022, 2023 WL 6526193 (Pa. Commw. Ct. Oct. 6, 2023), re-argument denied (Nov. 27, 2023).
John leads the firm’s Real Estate Tax Assessment practice. He is also Chair of the Creditor’s Rights practice, and Co-Chair of the firm’s Litigation department. Named to the Pennsylvania “Super Lawyers” list since 2010, John has also been honored as a “Top Lawyer” by Main Line Today magazine and is a member of UNRUH TURNER BURKE & FREES’ Executive Committee.
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