SUNBURY - Approximately 20 property owners in Warrior Run School District who testified Monday at assessment appeals believe they are being discriminated against and won't be able to afford their homes if they are reassessed based on recent selling prices.
While school district solicitor Austin White and business manager Heather Burke attempted to convince the county assessment appeals board that sales prices equal fair market values, property owners and officials from the county assessor's office strongly disagreed.
Al Bressi, chief county assessor, said sales prices must be considered in determining market values, but are not the controlling element. He said sales, income and cost all must be involved in determining a fair market value.
"The sales price is not credible and is not the fair market value," Bressi said. "Other factors such as depreciation and equipment involved with a property must be taken into account. School district officials are relying only on sales prices and the deeds they presented to the board. You need to investigate the sale completely to make sure it is valid."
Bressi said, "I live by the rules, but the school district is being very selective in this and that's not right."
He also said it wasn't proper for the sales prices to be presented by Burke, who is not an appraiser.
The chief assessor said there are more than 4,000 parcels in the school district located in Northumberland County, but Warrior Run only chose to reassess 61 properties (1.5 percent).
'Crazy'
Terry E. Aunkst, of Musser Lane, Watsontown, said residents are concerned how much the school district will raise their taxes if the reassessments of their homes are approved.
George V. Hampe III, also of Musser Lane, Watsontown, called the school district's intention to raise revenue at the property owners' expense "crazy."
Attorney Benjamin Landon, of Williamsport, who represented Wayne J. Mahonski, of Blue Ball Road, Watsontown, told White and Burke that the district is applying 2012 sales prices to the properties, which he claims isn't fair or legal.
"The properties must be assessed uniformly and in order to change the assessment, you must show there were some problems with how the properties were assessed in 1972," he said. "The school board has not presented any credible evidence to reassess the properties. The selection process is unfair."
White pointed out that the school district has a right to appeal and the uniformity issue doesn't apply because the district is looking to have properties across the county reassessed.
"We believe this is an acceptable way to test if a property meets the uniformity threshold," he said.
Roger H. Rovenolt, of River Road, Watsontown, read a lengthy statement criticizing the school district for wanting to raise $100,000 by reassessing 61 properties.
He accused the board of "overspending without justification" and claimed he would be forced to pay five times more in taxes than he currently pays if his property is reassessed.
Rovenolt said the taxpayers in the district will be punished if the reassessment plan is approved. He said a fairer method must be developed.
He pointed out that since there are many farms in Warrior Run School District, taxes should be based on property use rather than fair market value. "All properties must be assessed on a uniformity ratio," he said.
More today
Twenty-seven properties were reviewed Monday in the public meeting room at the county administration center, with the remainder scheduled for today. Bressi is scheduled to testify about the appeals at about 3:30 p.m. today.
The county assessment appeal board is comprised of Commissioners Stephen Bridy, Richard Shoch and Vinny Clausi. But county chief clerk John Muncer, an experienced attorney, filled in for Clausi on the board as the commissioner was summoned over the weekend to a family emergency in Italy.
County solicitor Frank Garrigan also was present for the appeals.
Assisting Bressi were county consultant and appraiser Richard Drzewiecki, assessment office field supervisor David Hummel and assistant chief assessor Tiffany Kaseman.
Bressi said the board could render a decision in the next five days, but has until Nov. 15 to do so.
While appeals are common, Bressi said the appeals sought by the district are unprecedented in his 16 years in the job in that they're being sought, not by the property owners, but by a taxing body.
Seeking an assessment that's based on current market value may sound logical, Bressi said, but the problem is the properties selected all have been sold in the last three years, while the last county property reassessment was in 1972.
Also, the properties involved were chosen, he said, because they are all assessed at less than 10 percent of their recent sale prices.
He said he's not questioning the district's right to appeal, but his concern is the narrowed selection.
If Warrior Run is successful, Bressi predicts a multitude of appeals will be made by other taxing bodies in the county.
Warrior Run School District reaches into three counties - Northumberland, Union and Montour.
Superintendent Dr. John Kurelja said there is a great disparity with the fair market values currently being calculated.
"In the three counties we serve, Northumberland is the only one that hasn't done a reassessment recently," Kurelja previously said. "The other counties did theirs in 2006, and those properties are much closer to the market values."
Since the district does not have the authority to ask for reassessment, they are going the route of the reverse appeal - a move Kurelja said could be more prevalent in coming years.
"I'm sure that more districts will be doing this, given the tough financial times school districts are facing," he said.