Pennsylvania Commonwealth Court Finds Administrative Finality Precludes Taxpayer’s Appeal

The Pennsylvania Commonwealth Court ruled that the Court of Common Pleas (Common Pleas) properly dismissed the taxpayer’s appeal for lack of jurisdiction. The taxpayer applied for a property tax abatement, which was denied as untimely by the Office of Property Assessment (OPA). The taxpayer appealed the denial to the Board of Revision of Taxes (Board), which entered a non pro determination when the taxpayer failed to appear at a scheduled 2020 hearing. Subsequently, the taxpayer filed a “new” tax abatement application which was denied, and appealed the denial. The Court found that the taxpayer’s failure to seek an appeal of ...