Dauphin County Board of Assessment Appeals  ApprovalofMinutes DAUPHIN COUNTY BOARD OF ASSESSMENT APPEALS PUBLIC MEETING & HEARINGS DAUPHIN COUNTY ADMINISTRATION BUILDING 2SOUTH 2ND STREET, 4TH FLOORI HEARING ROOM HARRISBURG, PENNSYLVANIA DATE:10/12/2023 TIME: 8:30am MINUTES  I. II. III. IV.  CALL TO ORDER --Mr. Musser called the meeting to order at 8:30am  MOMENT OF SILENCE  PLEDGE OF ALLEGIANCE- Mr. Musser led the Pledge of Allegiance.  ROLL CALL-  1) BOAA Members in Attendance- - a. Chairman: Michael Musser b.V Vice Chaimman:JeffHaste c.S Secretary: Michael Solomon OTHERS IN ATTENDANCE- 2) BOAA Solicitor- a.J Joe Kerwin b. 3) Assessment Office- a. Director: Gregory Daylor  b.A Administrative Assistant: Aryersa Melendez .A Assessor(s): Mike Zito, Dennis Kent, David Appleby 4) School District- - Loren Szczesny, Latoya Winfield, Kay Mann 5) Municipality = Niel Grover, Sean Sanderson 6) Invited Guests - Gary Heiland  V. VI. [09/12/2023]  APPROVAL OF MINUTES -A motion by Mr. Musser to approve minutes of BOAAapproval of minutes was seconded by Mr. Haste unanimously approved.    VII.  OTHER MATTERS REQUIRING BOARD ACTION  VIII.  PUBLICPARTICIPATION  b.  IX. X.  ASSESSMENT APPEALS  BOARD MEMBER COMMENTS/DISCUSSION-Mr. N/A_ thanked stafff for  the day-to-day efforts and  support oft thel Board. Mr. N/A  Mr.  echoed the comments of  and Mr.  XI.  CORRESPONDENCE (OTHER BUSINESS NOT REQUIRING BOARD ACTION)  a. N/A b.  XII.  ADJOURNMENT- = Motion by Mr. Haste Second by Mr. Solomon adjourned the  meeting at 12:45pm  Respeefillysubmited, Aryersa Melendez-Pabon BOAA Secretary    DAUPHIN COUNTY BOARD OF ASSESSMENT APPEALS  PUBLIC MEETING & HEARINGS October 12, 2023 Approval LofMinutes September 12, 2023.  Mr. Musser made the motion to approve the minutes.  Mr. Haste Seconded the motion. Mr. Solomon approved the motion.  DAUPHIN COUNTY BOARD OF ASSESSMENT APPEALS  PUBLIC MEETING & HEARINGS October 12, 2023 Disabled Veterans Exemption  Vincent P. Robinson 617N16"St Harrisburg, PA: 17103 08-011-019  Mr. Vincent P. Robinson was approved by the Pennsylvania State Veterans' Commission on September 7, 2023.  Mr. Zito Verified he does live there and own the property. The Exemption period is. January 1, 2024, through December 31, 2028. Mr. Haste made the motion to approve all Veterans Exemption.  Mr. Musser second the motion. Mr. Solomon approved the motion. Felecia Brown 624 Camp St Harrisburg, PA 17110 10-018-030  Mrs. Felecia Brown was approved byt the Pennsylvania State' Veterans' Commission on February 27,2023. Mr. Zito  Verified he does live there and own the property. The Exemption periodi is. July1 1,2023, through. June 30, 2028. Mr. Haste made the motion to approve all Veterans Exemption.  Mr. Musser seconded the motion. Mr. Solomon approved the motion.    DAUPHIN COUNTY BOARD OF ASSESSMENT APPEALS  PUBLIC MEETING & HEARINGS October 12, 2023 Disabled Veterans Exemption  Winslow A! Shaw 168 Market St Highspire, PA17034 30-005-012  Mr. Winslow. A Shaw was approved by the Pennsylvania State Veterans' Commission on August 21, 2023. Mr. Zito  Verified he does livet there and own the property.  The Exemption period is January: 1, 2024, through December 31, 2028 Mr. Haste made the motion to approve all Veterans Exemptions.  Mr. Musser seconded the motion. Mr. Solomon approved the motion. Tori AI Breban 4910 Highland St Harrisburg, PA: 17111 63-062-113  Mr. Toria al Breban was approved by the Pennsylvania State Veterans' Commission on August 18, 2023. Mr. Zito  Verified he does livet there and own the property. Mr. Musser Seconded the motion. Mr. Solomon approved the motion.  The Exemption period is January1, 2024, through December 31, 2028. Mr. Haste made the motion to approve all Veterans Exemption.    DAUPHIN COUNTY BOARD OF ASSESSMENT APPEALS  PUBLIC MEETING & HEARINGS October 12, 2023 Exemption Request  Township of Conewago Mapledale Road 22-017-004  Per the township there is no current or previous use for the parcel. The parcel was dedicated to the township without any acceptance, according to the subdivision plan. The subdivision plan resulted in Board's Decision: The board made the motion to have our solicitor, Joe Kerwin reach out to the  dedication oft the right-of-way to thet township, not the parcel. township and confirm the exact intent for this parcel.  -10/12/2023 Derry Township Municipal Authority EHarrisburg! Pike EHarrisburg Pike L-1 NH Hertzler Road  34-009-048, 34-020-076, and 34-026-037  Derry Township municipal authority. Is requesting for all (3) parcels to bet tax exempt. All three parcels contain a pump station that is part of our sanitary sewer system servicing this section oft the  Londonderry Township and should be tax exempt.  Board's Decision: 10/12/2023 Mr. Musser made the motion to approve exemption. Mr. Haste seconded the motion. Mr. Solomon made the motion to approve.    DAUPHIN COUNTY BOARD OF ASSESSMENT APPEALS  PUBLIC MEETING & HEARINGS October: 12, 2023 Refund Request  Everett Ferree 112 West Broad Street Elizabethville, PA17023 29-004-060  Miss. Ferree is requesting a refund. Since 2017, we have had Miss. Ferree having a mobile home or fixed structure on her property. It was brought to our attention. The error has been corrected. The owner is  eligible fora a refund up to 6 years plus current year.  Board's Decision: 10/12/2023  The board made the decision to allow the Tax Assessment office to handle the refund request.  DAUPHIN COUNTY BOARD OF ASSESSMENT APPEALS  PUBLIC MEETING & HEARINGS October 12, 2023 Cat Loss  DKHI HOMES, LLC 461 N. 2nds Street Steelton, PA17113 60-015-002  DKH HOMES, LLC. experienced af fire on August 22, 2023. Mr. Zito verified that they do not qualify for relief. Pre-assessment: $10,100; Post-assessment: $10,100 Mr. Haste made the motion to disapprove Cat Loss. Mr. Solomon seconded the motion. Mr. Musser approved the motion.    Board of Assessment Appeals Dauphin County 10/12/2023  08:30 AM  Hearing Location Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  BOARD OF REVIEW ROOM MORRIS ROBERT/ A 625 NI MARKET ST 2023-000356 MILLERSBURG BORO 46-004-002-000.-0000 Annual C 4,689  Present Assessment $68,600  Value Per Square Foot $14.63  Implied Market Value $147,200 Value Per Square Foot $31.39  Assessment Appeal Hearing Minutes  Present at Hearing: Melanie morris, Mark Hipp Esq.,  Materials Presented: RecentAppraisal. Amount: Date of Appraisal: Appraisal Prepared by:  Additional Notes: BOAAmade the motion to hear and change the value for this parcel. Typically, the boards position that  they will not see any other appeal after the deadline has passed. However, since there was communication before the deadline was over, the board made the motion to approve change due to the  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total  Revised From:  $11,200 To: $57,400 $68,600  $11,200 $0 $11,200  Effective Date: 01/01/2023  Motion: Seconded:  Michael G. Musser, II Michael L. Solomon  Approved Motion: Jeff Haste    Board of Assessment Appeals Dauphin County 10/12/2023  08:30 AM Hearing Location  BOARD OF REVIEW ROOM MORRIS ROBERTA 621 MARKET ST 2023-000357 MILLERSBURG BORO 46-004-018-00-0000 Annual C 5,858  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $75,500  Value Per Square Foot $12.89  Implied Market Value $75,500  Value Per Square Foot $12.89  Assessment Appeal Hearing Minutes  Present at Hearing: Malanie Morris, Mark Hipp Esq,  Materials Presented: Recent Appraisal Amount: Date ofA Appraisal: Appraisal Prepared by: Additional Notes: Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total  Revised From: Effective Date: Motion: Seconded:  $12,100 To: $63,400 $75,500  $0 $0 $0  Michael G. Musser, II Michael L. Solomon  Approved Motion: Jeff Haste    Board of Assessment Appeals Dauphin County 10/12/2023  08:55/ AM Hearing Location  BOARD OF REVIEW ROOM IVEY LANE ASSOCIATES LLC 1801 CLOVERLY TER 2023-000334 CITY OF HARRISBURG 01-066-001-000.-0000 Annual C 135,928  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $2,690,100 Value Per Square Foot $19.79  Implied Market' Value $5,772,700 Value Per Square Foot $42.47  Assessment Appeal Hearing Minutes  Present at Hearing: Richard Nufford Esq, Kristen Lehman Appraiser  Materials Presented: Appraisal Report Recent Appraisal Amount: $3,780,000 Date of Appraisal: 09/06/2023  Appraisal Prepared by: ADVANTAGE REAI ESTATEADVISORS  Additional Notes: Not on the market, Property accepts housing/ Section 8 housing.  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $2,105,400 Total $2,690,100 Michael L. Solomon Jeff Haste  Revised From:  $584,700 To:  $584,700 $1,562,200 $2,146,900  Effective Date: 01/01/2024  Motion: Seconded:  Approved Motion: Michael G. Musser, II    Board of Assessment Appeals Dauphin County 10/12/2023  08:55 AM Hearing Location  BOARD OF REVIEW ROOM HARRISBURG PA III SGF LLC 1000 S CAMERON ST 2023-000335 CITY OF HARRISBURG 01-049-002-000-0000 Annual C 0  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $148,700 Value Per Square Foot $148,700.00  Implied Market Value $148,700 Value Per Square Foot  Assessment. Appeal Hearing Minutes  Present at Hearing: None Materials Presented: RecentAppraisal. Amount: Date of Appraisal: Appraisal Prepared by: Additional Notes: Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total  Revised From: Effective Date: Motion: Seconded:  $116,200 To: $32,500 $148,700  $116,200 $32,500 $148,700  Michael G. Musser, II Jeff Haste  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 10/12/2023  08:55 AM Hearing Location  BOARD OF REVIEW ROOM HARRISBURG PAI III SGF LLC 1171 S CAMERON ST 2023-000352 CITY OF HARRISBURG 01-028-030-000-0000 Annual C 118,422  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $7,728,300 Value Per Square Foot $65.26  Implied Market Value $16,584,300 Value Per Square Foot $140.04  Assessment. Appeal Hearing Minutes  Present at Hearing: John Crognale MAI, Richard Nuffort Esq.  Materials Presented: Appraisal report Recent Appraisal Amount: $4,130,000 Date of Appraisal: 08/01/2023  Appraisal Prepared by: CAPITAL VALUATION PARTNERS  Additional Notes: BOAAmade the motion to defer. On 10/31/2023 boaa approved change.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Building $6,675,000 Total $7,728,300 Michael G. Musser, II Michael L. Solomon  Revised From:  Land $1,053,300 To: $1,053,300  $5,072,200 $6,125,500  Effective Date: 01/01/2024  Motion: Seconded:  Approved Motion: Jeff Haste    Board of Assessment Appeals Dauphin County 10/12/2023  09:20 AM Hearing Location  BOARD OF REVIEW ROOM 1422 ROUTE 179 FLORIDAI REALTYLLC RRF BUILDING LLC 1422 ROUTE 179 FLORIDAREALT  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  228 WALNUT ST 2023-000339 CITY OF HARRISBURG 04-011-001-000-0000 Annual E 196,075  Present Assessment $17,387,600 Value Per Square Foot $88.68  Implied Market Value $37,312,400 Value Per Square Foot $190.30  Assessment. Appeal Hearing Minutes  Present at Hearing: Greg Rothman. Appraiser, Yasser Helal current owner, Margret Driscoll, Greg Adler Esq.,  Materials Presented: Appraisal Report Recent Appraisal Amount: $11,000,000 Date of Appraisal: 10/02/2023  Appraisal Prepared by: RSRAPPRAISERS & ANALYSTS  Additional Notes: Purchased for 10,000, Land Development for 162 apartments, Board denied Exempt Board approved  change on build value. Change  Board Decision:  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Building $16,079,400 Total $17,387,600 Jeff Haste Michael L. Solomon  Revised From:  Land $1,308,200 To: $1,308,200  $6,027,000 $7,335,200  Effective Date: 07/01/2023  Motion: Seconded:  Approved Motion: Michael G. Musser, II    Board of Assessment Appeals Dauphin County 10/12/2023  09:45AM Hearing Location  BOARD OF REVIEW ROOM LG2CVLLC 4642 JONESTOWN RD 2023-000340 LOWER PAXTON TWP 35-042-045-000-0000 Annual C 27,686  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $2,649,900 Value Per Square Foot $95.71  Implied Market Value $5,686,500 Value Per Square Foot $205.39  Assessment Appeal Hearing Minutes  Present at Hearing: Kristen Lehman. Appraiser, Inder Paul Esq., Materials Presented: POA, Appraisal Report Recent Appraisal Amount: $1,850,000 Date of Appraisal: 09/29/2023  Appraisal Prepared by: ADVANTAGEREAL ESTATE ADVISORS  Additional Notes: There is an intersted party Vacant for 2 years, Cosmetic repairs, mold  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $1,959,500 Total $2,649,900 Michael L. Solomon Jeff Haste  Revised From:  $690,400 To:  $690,400 $471,300 $1,161,700  Effective Date: 01/01/2024  Motion: Seconded:  Approved Motion: Michael G. Musser, II    Board of Assessment, Appeals Dauphin County 10/12/2023  10:10 AM Hearing Location  BOARD OF REVIEW ROOM LOWES HOME CENTERS 4000 UNION DEPOSIT RD 2023-000341 LOWER PAXTON TWP 35-067-018-000-0000 Annual C 128,971  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $6,939,300 Value Per Square Foot $53.81  Implied Market Value $6,939,300 Value Per Square Foot $53.81  Assessment. Appeal Hearing Minutes  Present at Hearing: None Materials Presented: POA, COMPS RecentAppraisal. Amount: Date of Appraisal: Appraisal Prepared by:  Additional Notes: Apellant withdrew appeal  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Building $4,484,000 Total $6,939,300 Michael G. Musser, II Jeff Haste  Revised From: Effective Date: Motion: Seconded:  Land $2,455,300 To: $2,455,300  $4,484,000 $6,939,300  Approved Motion: Michael L. Solomon    Board of Assessment, Appeals Dauphin County 10/12/2023  10:15AM Hearing Location  BOARD OF REVIEW ROOM 1221 S 19TH ST 2023-000354 CITY OF HARRISBURG 01-007-047-000-0000 Exemption E 2,701  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  UNITED BAPTIST CHURCH OF GREATER HARRISBUR  Present Assessment $119,000 Value Per Square Foot $44.06  Implied Market Value $255,400 Value Per Square Foot $94.54  Assessment Appeal Hearing Minutes  Present at Hearing: Alvin Taylor Pastor  Materials Presented: Commonwealth of PAI form, Notice of final agreement, EIN (IRS) form, Copy of order of serivce,  Recent Appraisal Amount: Date of Appraisal: Appraisal Prepared by:  Additional Notes: Mr. Musser was not present for the final decision.  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total Jeff Haste Michael L. Solomon  Revised From:  $61,200 To: $57,800 $119,000  $61,200 $57,800 $119,000  Effective Date: 01/01/2024  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 10/12/2023  10:35AM Hearing Location  BOARD OF REVIEW ROOM HAWTHORNE SPE LLC 4351 GARRISON. AV UT1 2023-000042 SUSQUEHANNATWP 62-013-186-000-0000 Annual C 4,092  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $1,426,700 Value Per Square Foot $348.66  Implied Market Value $3,061,600 Value Per Square Foot $748.19  Assessment Appeal Hearing Minutes  Present at Hearing: Ralph Vartan owner  Materials Presented: Income and expense information, Apraisal Report  Recent Appraisal Amount: $900,000 Date of Appraisal: 06/25/2023  Appraisal Prepared by: RSR APPRAISERS & ANALYSTS  Additional Notes: Back on the market, Currently vacant, location is currently closed lease terminated, Building currently a  shell. Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building  Board Decision:  Revised From:  $436,800 To: $989,900 Total $1,426,700 Michael L. Solomon Jeff Haste  $436,800 $389,900 $826,700  Effective Date: 01/01/2024  Motion: Seconded:  Approved Motion: Michael G. Musser, II    Board of Assessment Appeals Dauphin County 10/12/2023  11:00 AM Hearing Location  BOARD OF REVIEW ROOM KEYSTONE SERVICE SYSTEMS INC 1441 FARMHOUSE LN 2023-000067 LOWER SWATARATWP 6-002-091-000-0000 Exemption R 1,974  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $170,000 Value Per Square Foot $86.12  Implied Market' Value $364,800 Value Per Square Foot $184.81  Assessment Appeal Hearing Minutes  Present at Hearing: Christine Line Esq., Karen Wolf Director  Materials Presented: Articles of Incorporation, 501(c) form, W990 form (2019-2021), By-Laws,Board of directors,Copy of  Deed, Informational sheet ofi intent for property.  Recent Appraisal Amount: Date of Appraisal: Appraisal Prepared by:  Additional Notes: Home for disabled, No lease, Currently 3 women will be moving in fully accessable home.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total  Revised From:  $30,500 To: $139,500 $170,000  $30,500 $139,500 $170,000  Effective Date: 07/01/2023  Motion: Seconded:  Michael G. Musser, II Jeff Haste  Approved Motion: Michael L. Solomon    Board of Assessment, Appeals Dauphin County 10/12/2023  11:25A AM  Hearing Location Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  BOARD OF REVIEW ROOM GAETAALLIE MARIE 3215' VANESSAI DR 2023-000342 LOWER PAXTON TWP 35-009-434-000-0000 New Construction  Present Assessment $328,800 Value Per Square Foot $96.37  R 3,412  Implied Market Value $705,600 Value Per Square Foot $206.79  Assessment Appeal Hearing Minutes  Present at Hearing: Allie Gaeta and' Vincent Gaeta owners Materials Presented: Change in Assessment letter  RecentA Appraisal Amount: Date of Appraisal: Appraisal Prepared by: Additional Notes: New Build Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total  Revised From:  $82,700 To: $246,100 $328,800  $82,700 $193,600 $276,300  Effective Date: 08/01/2023  Motion: Seconded:  Michael L. Solomon Jeff Haste  Approved Motion: Michael G. Musser, II    Board of Assessment Appeals Dauphin County 10/12/2023  11:45A AM Hearing Location  BOARD OF REVIEW ROOM PAXTONIAFIRE COMPANY 125 S. JOHNSON ST 2023-000343 LOWER PAXTON TWP 35-044-157-000-0000 Exemption E 17,095  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $865,100 Value Per Square Foot $50.61  Implied Market Value $1,856,400 Value Per Square Foot $108.60  Assessment. Appeal Hearing Minutes  Present at Hearing: Bob Diehl Esq., Nick Kimmel Deputy  Materials Presented: 501(c) form, Federal Tax summary, General information, 8879-EO form 2019, W990: 2021, ByLaws,  Articles of incorporation, Board member list, Copy of the deed, Declaration Property use statement,  POA, Copy of change notice  RecentA Appraisal Amount: Date of Appraisal: Appraisal Prepared by:  Additional Notes: Mr.Musser was not present for the final decision.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total Jeff Haste Michael L. Solomon  Revised From:  $98,900 To: $766,200 $865,100  $98,900 $766,200 $865,100  Effective Date: 01/01/2024  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 10/12/2023  11:55 AM Hearing Location  BOARD OF REVIEW ROOM INVISION CUSTOMIZED SERVICES INC 4789 SWEETBRIER DR 2023-000344 LOWER PAXTON TWP 5-094-086-000-0000 Exemption R 900  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $108,000 Value Per Square Foot $120.00  Implied Market Value $231,800 Value Per Square Foot $257.51  Assessment, Appeal Hearing Minutes  Present at Hearing: Sarah Ward Representative for the organization  Materials Presented: POA, Copy of change notice, 501 (c) form, W9901 for 2019,2020,2021, Articles of incorporation,  ByLaws, List of board directors, Exempt organizations earnings, Copy of salaries and wages, Copy of deed, Statement of the property use, Pictures, Copy of 2015 exemption appeal granted form  RecentA Appraisal Amount: Date of Appraisal: Appraisal Prepared by:  Additional Notes: Still operating as a non-profit, Staff on block shifts, For people with disibilities. Mr. Musser wasnot  present for the final decision.  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total Jeff Haste Michael L. Solomon  Revised From:  $17,300 To: $90,700 $108,000  $17,300 $90,700 $108,000  Effective Date: 01/01/2024  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment, Appeals Dauphin County 10/12/2023  12:05 PM Hearing Location  BOARD OF REVIEW ROOM VFW POST 148 VFW POST 148 UNION DEPOSIT RD 2023-000345 LOWER PAXTON TWP 35-070-010-000-0000 Exemption F 0  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $142,100 Value Per Square Foot $142,100.00  Implied Market Value $304,900 Value Per Square Foot  Assessment Appeal Hearing Minutes  Present at Hearing:  Materials Presented: Change in assessment sheet  Recent Appraisal Amount: Date of Appraisal: Appraisal Prepared by: Additional Notes: Board Decision:  Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total  Revised From:  $142,100 To: $0 $142,100  $0 $0 $0  Effective Date: 09/20/2023  Motion: Seconded: Approved Motion:    Board of Assessment Appeals Dauphin County 10/12/2023  12:15PM Hearing Location  BOARD OF REVIEW ROOM FAMILY OF GOD MINISTRY 633 WICONISCOS ST 2023-000346 CITY OF HARRISBURG 10-014-001-000-0000 Exemption E 1,200  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $38,800  Value Per Square Foot $32.33  Implied Market Value $83,300  Value Per Square Foot $69.38  Assessment, Appeal Hearing Minutes  Present at Hearing: Elder. James Gamble Sr. Pastor  Materials Presented: Memorandum, Articles of incorporation, Copy of PA department of state corp., List of board members,  brochure. Statement sheet about use and donations, Copy of deed,  Recent Appraisal Amount: Date of Appraisal: Appraisal Prepared by:  Additional Notes: Mr. Musser was not present for thet final decision.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total Jeff Haste Michael L. Solomon  Revised From:  $18,600 To: $20,200 $38,800  $18,600 $20,200 $38,800  Effective Date: 01/01/2024  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment, Appeals Dauphin County 10/12/2023  12:25P PM Hearing Location  BOARD OF REVIEW ROOM NEW LOVE IN CHRIST CHURCH 6003 JONESTOWN RD 2023-000348 LOWER PAXTON TWP 35-034-107-000-0000 Exemption E 92,862  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $1,305,700 Value Per Square Foot $14.06  Implied Market Value $2,801,900 Value Per Square Foot $30.17  Assessment. Appeal Hearing Minutes  Present at Hearing: Ariel Ramos Pastor  Materials Presented: Income and expense information, List of board members, Copy of ByLaws, Articles of incorporation,  Copy of 501(c) form.  Recent Appraisal Amount: Date of Appraisal: Appraisal Prepared by:  Additional Notes: Mr. Musser was not present for this decision  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building  Revised From:  $505,500 To: $800,200 Total $1,305,700 Jeff Haste Michael L. Solomon  $505,500 $800,200 $1,305,700  Effective Date: 01/01/2024  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment, Appeals Dauphin County 10/12/2023  12:35 PM Hearing Location  BOARD OF REVIEW ROOM 7790 GRAYSON RD 2023-000347 SWATARATWP 63-018-025-000-0000 Exemption E 19,843  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  HUMANE SOCIETY OF HARRISBURG AREAI INC  Present Assessment $2,164,800 Value Per Square Foot $109.10  Implied Market' Value $4,645,500 Value Per Square Foot $234.11  Assessment. Appeal Hearing Minutes  Present at Hearing: Stephen Tiley Esq., Brittany Leggore CFO, George Groves  Materials Presented: Copy of change in assessment, copy of 501(c) form, certificate of registration, IRS letter, copies of  W9901 for 2019,2020,2021 and 2022, Articles ofi incorporation, ByLaws, List of directors, verified  salaries, copy of recent deed, Statement of current use for property.  Recent Appraisal Amount: Date of Appraisal: Appraisal Prepared by:  Additional Notes: Mr. Musser was not present for the final decision.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $1,853,300 Total $2,164,800 Jeff Haste Michael G. Musser, II  Revised From:  $311,500 To:  $311,500 $1,853,300 $2,164,800  Effective Date: 01/01/2024  Motion: Seconded:  Approved Motion: Michael G. Musser, II    Board of Assessment Appeals Dauphin County 10/12/2023  12:45 PM Hearing Location  BOARD OF REVIEW ROOM HEARTSHINE 1122 N3RDST 2023-000349 CITY OF HARRISBURG 05-014-003-000-0000 Exemption C 8,040  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $147,200 Value Per Square Foot $18.31  Implied Market Value $315,900 Value Per Square Foot $39.29  Assessment. Appeal Hearing Minutes  Present at Hearing: Boris Hines, Malenie Brown Board members  Materials Presented: Copy of Deed, W990 for 2019,2020 and 2021, Acknowledgement of exempt status and IRS, 501 (c)  form, List of board members, ByLaws, Statement of Charitable organization.  Recent Appraisal Amount: Date of Appraisal: Appraisal Prepared by:  Additional Notes: Mr. Musser wasi not present for the final decision.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total Jeff Haste Michael L. Solomon  Revised From:  $32,500 To: $114,700 $147,200  $32,500 $114,700 $147,200  Effective Date: 01/01/2024  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment, Appeals Dauphin County 10/12/2023  12:55 PM Hearing Location  BOARD OF REVIEW/ROOM ZETATHETALAMBDAMBDAFOUNDATION INC 2138 DERRY ST 2023-000351 CITY OF HARRISBURG 13-058-018-00-0000 Exemption R 1,802  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $50,700  Value Per Square Foot $28.14  Implied Market Value $108,800. Value Per Square Foot $60.38  AssessmentA Appeal Hearing Minutes  Present at Hearing: Anthony Cox  Materials Presented: Copy of 501(c) form, PA department of revenue form, Brochure of organization, Copy of deed, Articles  ofi incorporation, W990 form for 2021, letter of approval of original exemption granted forn.  Recent Appraisal Amount: Date of Appraisal: Appraisal Prepared by:  Additional Notes: Mr. Musser was not present during this decision.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total  Revised From:  $8,100 To: $42,600 $50,700  $8,100 $42,600 $50,700  Effective Date: 01/01/2024  Motion: Seconded:  Michael L. Solomon Jeff Haste  Approved Motion: Jeff Haste    Board of Assessment, Appeals Dauphin County 10/12/2023  01:05PM Hearing Location  BOARD OF REVIEW ROOM GREATER HARRISBURG YOUTH FOR CHRIST SHERRY' WEBB EXT. DIRECTOR 1000 S EISENHOWER BLVD 2023-000353 LOWER SWATARATWP 36-007-021-000-0000 Exemption E 14,929  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $676,600 Value Per Square Foot $45.32  Implied Market Value $1,451,900 Value Per Square Foot $97.26  Assessment Appeal Hearing Minutes  Present at Hearing: Sherry Webb Director, Earl Showmer Board member  Materials Presented: Recent Appraisal Amount: Date of Appraisal: Appraisal Prepared by: Board Decision:  Additional Notes: Mr. Musser was not present for the final decision.  Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total  Revised From:  $185,100 To: $491,500 $676,600  $185,100 $491,500 $676,600  Effective Date: 01/01/2024  Motion: Seconded:  Michael L. Solomon Jeff Haste  Approved Motion: Jeff Haste