In re Appeal of P-Ville Associates, 87 A.3d 898

Taxpayer owns land in Phoenixville; 2011 interim assessment increased from $1,576,010 to $3,178,330 effective July 26, 2011.
Interim assessment deadline to appeal was July 25, 2011; Taxpayer did not timely appeal the interim assessment.
Taxpayer filed December 1, 2011 a nunc pro tunc appeal to the Board challenging notice and the merits of fair market value.
Board denied the nunc pro tunc appeal on December 5, 2011; Taxpayer then timely filed a petition in the trial court on December 15, 2011.
While the nunc pro tunc petition was pending, the 2013 assessment was issued with an August 1, 2012 appeal deadline; Taxpayer did not appeal 2013 to the Board.
Trial court denied the nunc pro tunc petition on August 28, 2012; concluded the 2011 notice was mailed and untimely to warrant nunc pro tunc relief; Taxpayer did not appeal that order.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Does pending nunc pro tunc appeal trigger automatic appeal for subsequent year?	Taxpayer—nunc pro tunc pending; automatic appeal applies.	Board—timeliness defeats automatic trigger; no pending appeal.	Yes; automatic appeal applies; 2013 assessment is automatically appealed.

Wilson Townhouses, Sections I & II v. Berks County Board of Assessment Appeals, 535 A.2d 1226 (Pa. Cmwlth. 1988) (pending appeal sustains automatic appeals for subsequent years)
Chartiers Valley School District v. Board of Property Assessment, Appeals and Review, 622 A.2d 420 (Pa. Cmwlth. 1993) (automatic appeals prevent duplicative filings and consolidate proceedings)
Parkview Court Associates v. Delaware County Board of Assessment Appeals, 959 A.2d 515 (Pa. Cmwlth. 2008) (assessments are heard de novo; separate status of automatic appeal)
Wilkes-Barre Holiday Inn v. Luzerne County Board of Assessment Appeals, 674 A.2d 1181 (Pa. Cmwlth. 1996) (automatic appeals for later years despite base-year untimeliness)