Douglass Village Residents Group ex rel. Gallagher v. Berks County Board of Assessment Appeals
84 A.3d 407
Pa. Commw. Ct.2014Background
- Douglass Village, LLC owns the land; residents rent lots under a long-term lease to place their mobile homes.
- Residents Group challenged taxes on garages and decks located in the community.
- Garages must be built by homeowners, paid for by them; decks optional, constructed on cement piers, not connected to homes.
- Garages are permanently affixed to the ground but not to the mobile homes; moving either structure would require dismantling.
- Trial court held garages and decks are realty fixtures taxed to Landowner; Board appealed.
- Issue pursued by parties: who should bear the real property taxes for the garages and decks—the landowner or individual mobile homeowners, given related statutes and case law.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Who bears real property taxes for garages and decks | Homeowners should pay taxes | Landowner bears taxes | Taxes imputed to Landowner |
| Whether garages/decks qualify as realty fixtures taxed to the landowner | Surrounding structure is part of homeowner's property | Improvements are affixed to land and taxable to landowner | Landowner liable for taxes on appurtenances |
Key Cases Cited
- Tech One Associates v. Board of Property Assessment, Appeals and Review of Allegheny County, 53 A.3d 685 (Pa. 2012) (leasehold improvements taxed to landowner)