Assessment

On April 26, 2006, the Rooneys filed an appeal with the Lebanon County Board of Assessment Appeals of the assessed value of their property. On Sept. 8 that year, a decision order was sent to the Rooneys indicating the assessed value of their property was being lowered to $41,500, effective for the 2007 tax year. It had been previously set at $44,900.

The Rooneys filed a notice of appeal on Sept. 8, 2006. In that notice, the Rooneys did not dispute the fair market of their property but claimed the method of calculating the assessed value of the property violates the uniformity of taxation clause in the state Constitution.

In his ruling, Eby agreed.

“The court determines as a matter of law that there is a lack of uniformity in the current real estate assessment for properties located with the County of Lebanon,” Eby stated in his order.

Eby’s order cannot be appealed.

Carpenter said he was not surprised by the Eby’s ruling but expressed concern about the timing of the court order.

“It’s something that has to be done,” Carpenter said. “Right now is the worst time to do this because of the economic conditions.”

Carpenter said an early estimate of the cost of a countywide reassessment would be $2 million to $3 million. He said the county would pay for it with a bond issue, probably in early 2010. A professional firm will be hired in late 2009 to do the reassessment, he said.

“It’s an expensive proposition, but we’re going to follow the court order,” Carpenter said.

A reassessment pricetag of $2 million would equal 1.8 mills in property taxes, Wolgemuth said.

The new assessments would affect property owners in the 2013 tax year, Carpenter said.

LesStewart@LDNews.com

lWhy 100% predetermined ratio, not reassessment?

	–Privacy in 50,000 homes rather than appraisers walking through your homes.
	–Cost - about $15,000 rather than $1.6 million
	–Time - Takes effect January 1, 2005 rather than over a three year period.
	–Schools seldom pay for a reassessment, but benefit most.
	–Sales tax to support schools may be coming from the State level.
	–Comparable values of homes in a neighborhood hold true in assessment hearings
	–Easier comparison from county to county.
	–Take care of service providers --nurses, haz mat responders, prison guards...
	–Revenue neutral in 2004 - no change in 2004 taxes.
	–Ceiling in 2005 = 5% on county, and 10% on schools.
	–2004 County Mill = $1 million
	–Common level ratio helps to figure your fair market value. Divide the assessment by .168 or multiply by 5.95.
	–An assessment is an arbitrary number, not an exact science. Two different appraisers will usually come up with two different figures. A conservative appraisal might be given to a bank to know how much money to lend you while you may hire an appraiser to help figure out at what price to list and sell your home. This appraisal will no doubt come in higher.
	–Market & economy fluctuates. Value in 6 months may be higher or lower. The law allows a 15% fluctuation window.
	Even after a reassessment, there is n–o guarantee to fall within the 15% window.

–Neighborhood walk-throughs pick up closed in porches, sheds larger than 100 square feet, and central air conditioning (where someone along the line forgot to get a building permit). This helps to ensure tax fairness between old and new construction. It's a myth that older home owners don't pay their fair share of taxes. There are usually obsolete or less than energy efficient rooms in older homes. Therefore, in my opinion, the value reflects depreciation for age and use.

Judge: It's time to reassess properties

Judge orders reassessment by 2012