The Issue: Fair Property Assessment for Rental and Non-Owner-Occupied Properties

We, the undersigned business owners, property owners, and residents of Northumberland County, respectfully express our concern and opposition to the county’s approach to assessing rental and non-owner-occupied properties as part of the current reassessment process.

Property Value Should Be Based on Real Estate — Not Assumptions

Property taxes are intended to be based on the fair market value of real estate, including land and physical improvements.

Many properties in Northumberland County are rental or non-owner-occupied, and their value should be determined by actual real estate market conditions — not assumptions about potential income, usage, or comparisons that do not accurately reflect the property itself.

Serious Concerns for Property Owners and Tenants

The current reassessment approach raises significant concerns, including:

Accuracy and Fairness – Risk of inconsistent or inflated valuations
Use of Assumptions – Valuations based on estimated or comparable data rather than actual property characteristics
Unequal Treatment – Rental and non-owner-occupied properties being assessed differently than owner-occupied properties
Increased Financial Burden – Higher taxes placed disproportionately on certain property owners

Impact on Renters and the Local Economy

Higher property taxes on rental and non-owner-occupied properties will have direct consequences:

Increased rent for families and residents
Higher operating costs for small businesses leasing space
Reduced affordability and housing availability
Added strain on the local economy

These impacts extend beyond property owners and affect the entire community.

Legal and Constitutional Concerns

Pennsylvania law requires that property taxes be applied uniformly and based on the actual value of real estate.

Relevant legal authority includes:

Pennsylvania Constitution – Article VIII, Section 1 (Uniformity Clause)
72 P.S. §5452.4 – Pennsylvania County Assessment Law
Duffield House, L.P. v. City of Philadelphia – addressing improper and unequal assessment practices

Our Request

We respectfully request that Northumberland County:

Ensure rental and non-owner-occupied properties are assessed fairly and uniformly
Base all assessments on true real estate market value, including land and improvements
Eliminate reliance on assumptions or estimated data that may not reflect actual property value
Apply reassessment practices consistently across all property types in compliance with Pennsylvania law

This petition will be presented to:

Northumberland County Commissioners
Northumberland County Assessment Office
Pennsylvania State Representatives
Pennsylvania State Senators
Other appropriate government officials