This blog features case law related to real estate, land use, zoning, and municipal law in Pennsylvania

Tag: pa real estate law

Term Of Renewal Period Not Included When Assessing Realty Transfer Tax To Ground Leases

In this appeal from a determination of the Pennsylvania Board of Finance and Revenue (the “Board”), the Commonwealth Court was asked to interpret the Tax Code and decide whether lease renewal periods are to be considered when determining whether a ground lease is subject to the realty transfer tax. In concluding that renewal periods are not to be included, the Court reversed the determination of the Board and ordered a refund of the taxpayers’ money.

Continue reading

Buyers At Upset Sales Responsible For Taxes That Accrue Between Sale And Conveyance Of Title

The Commonwealth Court was asked to weigh in on whether a purchaser of real estate at an upset sale for unpaid taxes was responsible for paying taxes that accrue between the date of purchase at upset sale and the date the deed was conveyed.  In affirming the lower court’s determination, the court held that the purchaser was responsible for such taxes.

Continue reading