WEST CHESTER, PA — Chester County-based attorney John K. Fiorillo, a partner at Unruh Turner Burke & Frees, recently shared his extensive knowledge and experience in real estate law at the Real Estate Institute, a flagship program of the Pennsylvania Bar Institute.
In his session titled “Real Estate Assessment,” Fiorillo delved into critical aspects of assessment law. He focused on uniformity challenges under the Pennsylvania Constitution’s Uniformity Clause, providing insight into the basics of assessment appeals and the nuances involved with uniformity challenges.
Fiorillo, who leads the firm’s Real Estate Tax Assessment practice, discussed two key aspects of uniformity. Firstly, he examined traditional uniformity challenges, citing the case of Downingtown Area School District v. Chester County Board of Assessment Appeals, a case he successfully argued to the Pennsylvania Supreme Court. Secondly, he explored how uniformity impacts taxing authorities’ ability to target individual property assessments.
Specifically, Fiorillo discussed the Valley Forge Towers Apartments N, LP v. Upper Merion Area School District case and subsequent developments in case law regarding restrictions imposed by the Uniformity Clause on taxing authorities in selecting properties for individual assessment appeals. He highlighted a recent decision handed down on October 6, 2023, where he represented a taxpayer making a uniformity challenge. The Commonwealth Court reversed the Court of Common Pleas, Chester County, ruling that the school district had violated the Uniformity Clause due to its random selection of an apartment complex for an assessment appeal, leaving many other underassessed properties unchallenged.
Named to the Pennsylvania “Super Lawyers” list since 2010, he has also been honored as a “Top Lawyer” by Main Line Today magazine. In addition to leading the Real Estate Tax Assessment practice, Fiorillo is Chair of the Creditor’s Rights practice, Co-Chair of the firm’s Litigation department, and a member of Unruh Turner Burke & Frees’ Executive Committee.
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