As amended through March 1, 2024
Rule 8000.1 - Real Estate Tax Assessment Appeal(a) Real Estate Tax Assessment Appeal from a decision of the Board as to the amount of the assessment for real estate tax purposes, or as to exemption of real estate from payment of real estate taxes, shall be captioned ''Petition for Real Estate Tax Assessment Appeal'' or ''Petition for Real Estate Tax Exemption Appeal'' and filed with the Prothonotary within the time prescribed by statute. A copy of the appeal shall be provided to the Court Administrator.(b) The Petition shall contain the following: (1) Caption designating the named party taking the appeal as Appellant, the Board as Appellee, and if Appellant is a taxing authority it shall join the owner of the real estate involved as a matter of course as a party in the assessment appeal by designating such named owner in the caption as an Appellee. All taxing authorities shall be named as parties in the appeal. The tax parcel identification number for the real estate in question shall appear in the caption.(2) Identification of the subject real estate, including the street address and tax parcel identification number, and a designation of the municipality and school district wherein the real estate is located. A copy of the property card from the tax records shall be attached as an exhibit to the petition.(3) Name and address of the taxpayer(s), and any other party to the appeal.(4) Nature of and reasons for the appeal.(5) Reference to the decision of Beaver County Board of Assessment Appeals or its Auxiliary Board (Board) from which the appeal is taken. The date of notification shall be provided. A copy of the Board's notice of decision shall be attached as an exhibit to the petition.(6) Reason(s) for the appeal. The petition shall identify whether the challenge is based on fair market value, base year value, and/or a constitutional challenge based on uniformity.(7) A verification in accordance with Pa.R.Civ.P. 206.3, if the petition contains an allegation of fact which does not appear of record.(c) Within ten (10) days after filing the appeal, appellant shall serve a copy of the appeal on the Board, on all affected taxing authorities at their business addresses, and any other party, in the manner prescribed by Pa.R.Civ.P. 440. The property owner shall be served notice at the registered address designated on the tax records of Beaver County.(d) Within twenty (20) days of service of the appeal, the appellant shall file a verified proof of service of the petition.(e) There shall be no requirement that the appellee, or any other party, file an answer or responsive pleading to the petition.(f) All appeals shall be subject to Pa.R.Civ.P. 1012, 1023.1, and 1025 as amended.(g) Cross-appeals shall not be permitted, and, if a cross-appeal is filed, the Court shall dismiss the cross-appeal, and proceed at the earlier filed appeal.(h) No appeal may be withdrawn without consent of all other parties, or leave of court. (1) In the event the matter is settled between the parties, the parties shall within seven (7) days of reaching a settlement execute a Stipulation to Settle in accordance with FORM 8000.1(h)(1) and within seven (7) days of execution of the Stipulation to Settle the appellant shall file a praecipe to settle and discontinue with the Prothonotary and deliver copies of both the Stipulation and the praecipe to the Court. Thereupon the Court will enter an Order in accordance with FORM 8000.1(h)(1). No leave of Court is required if the parties agree to settle. Amended effective 3/1/2024 The Pennsylvania Rules of Civil Procedure do not apply to real estate tax assessment appeals, unless specifically adopted by local rule or order of court. In re Mackey, 687 A.2d 1186 (Pa. Commw. Ct. 1997).