Dauphin County Board of Assessment Appeals  Approvalo ofMinutes DAUPHIN COUNTY BOARD OF ASSESSMENT APPEALS PUBLIC MEETING &HEARINGS DAUPHIN COUNTY ADMINISTRATION BUILDING 2SOUTH2 2ND STREET, 4TH FLOOR HEARING ROOM HARRISBURG, PENNSYLVANIA DATE:09/05/24 TIME:8:30 am MINUTES  I. II. III. IV.  CALLTOORDER -Mr. Solomon called the meeting to order at 8:30am  MOMENT OF SILENCE  PLEDGE OF ALLEGIANCE - Mr. Solomon led the Pledge of Allegiance.  ROLLCALL-  ) BOAA Members in Attendance = a. Chairman: Michael Solomon b. Vice Chairman: Brian Hudson c. Secretary: Jeffrey Haste OTHERS IN ATTENDANCE- 2) BOAA Solicitor- a.. Joe Kerwin b. 3) Assessment Office- a. Director: Gregory Daylor  b. Administrative Assistant: Aryersal Melendez C.A Assessor(s): Mike Zito, Dennis Kent, Jon Stupak  4) School District - Sam Miller 5) Municipality - Latoya Winfield 6) Invited Guests - Gary Heiland  V. VI. [8/29/2024]  APPROVAL OF MINUTES A motion by Mr. Hudson to approve minutes of BOAA approval ofr minutes was seconded by Mr. Haste unanimously approved.    VII.  OTHER MATTERS REQUIRING BOARD. ACTION  VIII.  PUBLIC PARTICIPATION  b.  IX. X.  ASSESSMENT APPEALS  BOARD MEMBER COMMENTS/DISCUSSION-Mr. _N/A_ thanked staff for  the day-to-day efforts and  support of the Board. Mr. N/A  Mr.  echoed the comments of  and Mr.  XI.  CORRESPONDENCE (OTHER BUSINESS NOTI REQUIRING BOARD ACTION)  a. b.  XII.  ADOURNMENT-Maton by Mr. Solomon Second by Mr. Hudson adjourned the  meeting at 2:43pm  Respectfully submitted, Aryersa Melendez-Pabon BOAA Secretary    DAUPHIN COUNTY BOARD OF ASSESSMENT APPEALS  PUBLIC MEETING & HEARINGS September 5, 2024 ApprovalotMInutes August29,2024  Mr. Hudsonmade the motion to approve the minutes. Mr. Haste seconded the motion to approve. Mr. Solomon approved the motion to approve.  DAUPHIN COUNTY BOARD OF ASSESSMENT. APPEALS  PUBLIC MEETING & HEARINGS September 5, 2024 DisabledVeteransExemption  Lane DSchultz 950 Swatara Creek Rd Middletown, PA 17057 34-005-114  Mr. Lane Schultz was approved by the Pennsylvania State Veterans' Commission on. July 24, 2024. Mr. Zito  Verified he does livet there and owni the property.  The Exemption period is January 1,2025, through December: 31,2029. Mr. Solomon made the motion to approve all Veterans Exemption.  Mr. Hudson second the motion. Mr. Hudson approved the motion. *Jeffrey Haste was not present during decision.    DAUPHIN COUNTY BOARD OF ASSESSMENT APPEALS  PUBLIC MEETING & HEARINGS September 5, 2024 Disabled Veterans Exemption  DaltonJJones 331 Lakewood Dr Harrisburg, Pa 17112 43-040-066  Mr. Dalton. JJ Jones was approved by the Pennsylvania State Veterans' Commission on August 2, 2024. Mr. Zito  Verified he does livet there and own the property.  The Exemption period is January 1, 2025, through December 31, 2029. Mr. Solomon made the motiont to approve all Veterans Exemption.  Mr. Hudson second the motion. Mr. Hudson approved the motion. *Jeffrey Haste was not present during decision.    Board of Assessment Appeals Dauphin County 09/05/2024  08:30 AM Hearing Location  BOARD OF REVIEW ROOM 333 MARKET ST 2024-000057 CITY OF HARRISBURG 03-001-064-000-0000 Annual C 338,237  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  REDEVELOPMENT, AUTHORITY OF HARRISBURG  Present Assessment $46,340,900 Value Per Square Foot $137.01  Implied Market Value $107,022,90 Value Per Square Foot $316.41  Assessment Appeal Hearing Minutes  Present at Hearing: John Van Allen Esq., Jeffrey' Walters MAI, Brad Jones President Materials Presented: POA, Assessment record, Appraisal Report  RecentAppraisal. Amount: $13,500,000 Date of Appraisal: 08/23/2024  Appraisal Prepared by: Jeffrey' Walters MAI appraiser  Additional Notes: Difficult to convert, no future intent, lease ending in 6months.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Building $44,376,200 Total $46,340,900 Michael L. Solomon Brian A. Hudson, Sr.  Revised From:  Land $1,964,700 To: $1,964,700  $9,812,900 $11,777,600  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Jeff Haste    Board of Assessment Appeals Dauphin County 09/05/2024  08:30 AM Hearing Location  BOARD OF REVIEW ROOM  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  REDEVELOPMENT, AUTHORITY OF HARRISBURG  327 WALNUT ST 2024-000058 CITY OF HARRISBURG 03-001-085-000.0000 Annual C 635,044  Present Assessment $75,969,800 Value Per Square Foot $119.63  Implied Market Value $175,449,90 Value Per Square Foot $276.28  Assessment. Appeal Hearing Minutes  Present at Hearing:  Materials Presented: POA, assessment record, appriasal report  Recent Appraisal Amount: $49,200,000 Date of Appraisal: 08/23/2024  Appraisal Prepared by: Jeffrey' Walters MAI appraiser Additional Notes: Lease ends in 6 months,  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Building $72,799,700 Total $75,969,800 Michael L. Solomon Jeff Haste  Revised From:  Land $3,170,100 To: $3,170,100  $21,424,300 $24,594,400  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Brian A. Hudson, Sr.    Board of Assessment. Appeals Dauphin County 09/05/2024  09:45 AM  Hearing Location Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  BOARD OF REVIEW ROOM 215 PINE: STI LLC 215 PINE ST 2024-000060 CITY OF HARRISBURG 4-009-014-000-0000 Annual C 13,068  Present Assessment $639,000 Value Per Square Foot $48.90  Implied Market Value $1,475,800 Value Per Square Foot $112.93  Assessment. Appeal Hearing Minutes  Present at Hearing: Donald Revy Repersentive, Jerome McHale appraiser  Materials Presented: Appraisal Report RecentAppraisal. Amount: $650,000 Date of Appraisal: 08/01/2024 Appraisal Prepared by: Jerome JI McHale MAI Additional Notes: Bought in 2023,  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total Jeff Haste BrianA A. Hudson, Sr.  Revised From:  $159,900 To: $479,100 $639,000  $159,900 $196,400 $356,300  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 09/05/2024  10:10 AM Hearing Location  BOARD OF REVIEW ROOM MURPHY SECOND STREET LLC  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  201 N2NDS ST 2024-000144 CITY OF HARRISBURG 04-021-010-00-0000 Annual C 20,176  Present Assessment $1,182,600 Value Per Square Foot $58.61  Implied Market Value $2,731,200 Value Per Square Foot $135.37  AssessmentAppeal Hearing Minutes  Present at Hearing: Mike Murphy owner, Megan Evenall Assisstant  Materials Presented. 8823 form, Copy of bills  Recent Appraisal Amount: Date of Appraisal: Appraisal Prepared by:  Additional Notes: Spent 161,000 in repairs, Owned for 15/18 years.  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land $226,400 To: Building $956,200 Total $1,182,600 Michael L. Solomon Brian A. Hudson, Sr.  Revised From:  $226,400 $512,700 $739,100  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Jeff Haste    Board of Assessment Appeals Dauphin County 09/05/2024  10:10AM Hearing Location  BOARD OF REVIEW ROOM NEW QUEST DEVELOPMENT LLC 4387 STURBRIDGE DR 2024-000145 SUSQUEHANNATWP 62-013-170-00-0000 Annual C 16,706  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $1,625,000 Value Per Square Foot $97.27  Implied Market Value $3,752,900 Value Per Square Foot $224.64  Assessment. Appeal Hearing Minutes  Present at Hearing: Mike Murphy owner, Megan Evenall Assistant  Materials Presented: appraisal report RecentAppraisal. Amount: $2,700,000 Date of Appraisal: 06/30/2024  Appraisal Prepared by: James Sprague Appraiser Additional Notes: 1st floor fully! leased, 2nd floor vacant.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $1,454,400 Total $1,625,000 Michael L. Solomon Brian A. Hudson, Sr.  Revised From:  $170,600 To:  $170,600 $1,171,700 $1,342,300  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Jeff Haste    Board of Assessment Appeals Dauphin County 09/05/2024  10:35A AM  Hearing Location Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  BOARD OF REVIEW ROOM ANREL HOLDINGS LLC 1833 GEORGE ST 2024-000069 CITY OF HARRISBURG 07-062-036-0-0000 Annual C 10,246  Present Assessment $253,500 Value Per Square Foot $24.74  Implied Market Value $585,500 Value Per Square Foot $57.14  Assessment. Appeal Hearing Minutes  Present at Hearing:. Joel Hervitz Appraiser, Aryeh Relis Owner  Materials Presented: Appraisal Report Recent Appraisal Amount: $810,000 Date ofA Appraisal: 08/26/2024  Appraisal Prepared by: RSR. Appraisers and Analysts Additional Notes: Not completely vacant  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total  Revised From:  $44,600 To: $208,900 $253,500  $44,600 $117,800 $162,400  Effective Date: 01/01/2025  Motion: Seconded:  Brian A. Hudson, Sr. Jeff Haste  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 09/05/2024  10:35AM Hearing Location  BOARD OF REVIEW ROOM ANREL HOLDINGS LLC 1124 KELKER ST 2024-000070 CITY OF HARRISBURG 07-062-042-00-0000 Annual C 12,798  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $169,600 Value Per Square Foot $13.25  Implied Market Value $391,700 Value Per Square Foot $30.61  Assessment. Appeal Hearing Minutes  Present at Hearing: Joel Hervitz Appraiser, Aryeh Relis owner  Materials Presented: Appraisal Report Recent Appraisal Amount: $810,000 Date of Appraisal: 08/26/2024  Appraisal Prepared by: RSR. Appraisers and Analysts Additional Notes: Not completely vacant  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total  Revised From:  $22,900 To: $146,700 $169,600  $22,900 $85,300 $108,200  Effective Date: 01/01/2025  Motion: Seconded:  Brian/ A. Hudson, Sr. Jeff Haste  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 09/05/2024  10:35A AM Hearing Location  BOARD OF REVIEW ROOM ANREL HOLDINGS LLC 1817 GEORGE ST 2024-000071 CITY OF HARRISBURG 7-062-027-000-0000 Annual C 17,420  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $421,800 Value Per Square Foot $24.21  Implied Market Value $974,100 Value Per Square Foot $55.92  Assessment. Appeal Hearing Minutes  Present at Hearing: Joel Hervitz Appraiser, Aryeh Relis Owner  Materials Presented: Appraisal Report Recent Appraisal Amount: $810,000 Date of Appraisal: 08/26/2024  Appraisal Prepared by: RSR Appraisers and Analysts Additional Notes: Not completely vacant  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total  Revised From:  $81,000 To: $340,800 $421,800  $81,000 $189,700 $270,700  Effective Date: 01/01/2025  Motion: Seconded:  Brian A. Hudson, Sr. Jeff Haste  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 09/05/2024  11:00 AM  Hearing Location Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  BOARD OF REVIEW ROOM HARRISBURG SCHOOL DISTRICT  1010N7THS ST 2024-000135 CITY OF HARRISBURG 07-102-007-00-0000 Annual C 82,584  Present Assessment $2,635,500 Value Per Square Foot $31.91  Implied Market Value $6,086,600 Value Per Square Foot $73.70  Assessment, Appeal Hearing Minutes  Present at Hearing:  Materials Presented: Copy of Deed./ also has filed an exempt appeal.  Recent/ Appraisal 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 $2,113,700 Total $2,635,500  Revised From:  $521,800 To:  $521,800 $0 $521,800  Effective Date: 08/02/2024  Motion: Seconded: Approved Motion:    Board of Assessment, Appeals Dauphin County 09/05/2024  11:25 AM Hearing Location  BOARD OF REVIEW ROOM VIRBITSKY JEREMY 1713 STATE ST 2024-000158 CITY OF HARRISBURG 08-08-012-000-0000 Annual R 2,356  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $64,000  Value Per Square Foot $27.16  Implied Market Value $147,800 Value Per Square Foot $62.74  AssessmentAppeal Hearing Minutes  Present at Hearing: Jeremy Virbitsky Owner Materials Presented: Comps Recent Appraisal Amount: Date of Appraisal: Appraisal Prepared by:  Additional Notes: Bought back in 2018, Bottom apt $800, Middle apt 750$, Top apt 587$, currently leased.  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total Jeff Haste Brian A. Hudson, Sr.  Revised From:  $6,200 To: $57,800 $64,000  $6,200 $49,300 $55,500  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment, Appeals Dauphin County 09/05/2024  11:25 AM  Hearing Location Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  BOARD OF REVIEW ROOM VIRBITSKY JEREMY 1401 AZARKER ST 2024-000159 CITY OF HARRISBURG 9-049-029-000-0000 Annual E 704  Present Assessment $28,100  Value Per Square Foot $39.91  Implied Market' Value $64,900  Value Per Square Foot $92.18  Assessment/ Appeal Hearing Minutes  Present at Hearing: Jeremy Virbitsky owner Materials Presented: comps Recent Appraisal Amount: Date of Appraisal: Appraisal Prepared by: Additional Notes: $600 monthly. Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total  Revised From:  $5,900 To: $22,200 $28,100  $5,900 $12,300 $18,200  Effective Date: 01/01/2025  Motion: Seconded:  Brian. A. Hudson, Sr. Jeff Haste  Approved Motion: Michael L. Solomon    Board of Assessment, Appeals Dauphin County 09/05/2024  01:30 PM Hearing Location  BOARD OF REVIEW ROOM PENN STATE HEALTH CRYSTAL, AD DR TRACT B 2024-000059 DERRYTWP 24-004-032-00-0000 Annual C 289,260  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $14,881,600 Value Per Square Foot $51.45  Implied Market Value $34,368,600 Value Per Square Foot $118.82  Assessment. Appeal Hearing Minutes  Present at Hearing: Michael Cassidy Esq., Judy Striewig Appraiser  Materials Presented:. Appraisal Report Recent/ Appraisal. Amount: $21,000,000 Date ofA Appraisal: 07/30/2024  Appraisal Prepared by: JSR appraisal Group, Inc  Additional Notes: Roughly purchased for 28,000,000., 50% occupid. *E Brian Hudson recused hisself. Board member for  hershey Deny Change  Board Decision:  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Building $10,017,200 Total $14,881,600 Michael L. Solomon Jeff Haste  Revised From:  Land $4,864,400 To: $4,864,400  $8,004,400 $12,868,800  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Jeff Haste    Board of Assessment, Appeals Dauphin County 09/05/2024  01:55 PM Hearing Location  BOARD OF REVIEW ROOM FAIRMONT PROPERTYLLC 4000 LINGLESTOWN RD 2024-000163 LOWER PAXTON TWP 35-079-006-000-0000 Annual E 129,768  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present. Assessment $13,378,000 Value Per Square Foot $103.09  Implied Market Value $30,896,100 Value Per Square Foot $238.09  Assessment. Appeal Hearing Minutes  Present at Hearing: Materials Presented: Recent Appraisal Amount: Date of Appraisal: Appraisal Prepared by: Additional Notes: Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land $2,764,100 To: Building $10,613,900 Total $13,378,000  Revised From:  $0 $0 $0  Effective Date: 08/02/2024  Motion: Seconded: Approved Motion:    Board of Assessment Appeals Dauphin County 09/05/2024  01:55 PM Hearing Location  BOARD OF REVIEW ROOM KOSKAP PARTNERS 441 FRIENDSHIP RD 2024-000164 SWATARATWP 63-024-056-00-0000 Annual C 49,800  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $2,746,400 Value Per Square Foot $55.15  Implied Market' Value $6,342,700 Value Per Square Foot $127.36  Assessment. Appeal Hearing Minutes  Present at Hearing: Materials Presented: Recent Appraisal. 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 $2,500,000 Total $2,746,400  Revised From:  $246,400 To:  $0 $0 $0  Effective Date: 08/02/2024  Motion: Seconded: Approved Motion:    Board of Assessment Appeals Dauphin County 09/05/2024  02:20 PM Hearing Location  BOARD OF REVIEW ROOM CRUMS MILL ROAD LP 4000 CRUMS MILLI RD 2024-000048 LOWER PAXTON TWP 35-039-003-00-0000 Annual C 168,418  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $7,064,800 Value Per Square Foot $41.95  Implied Market Value $16,315,900 Value Per Square Foot $96.88  Assessment. Appeal Hearing Minutes  Present at Hearing: Chris DiSanto, Zack Yearick  Materials Presented: Budget and comparison sheet for 2020,2021,2022., Appraisal report,  Recent Appraisal Amount: $12,000,000 Date of Appraisal: 08/21/2024  Appraisal Prepared by: JSR appraisal Group Inc,  Additional Notes: Currently 34 percent vacant, 66 percent occupied. *Jeff Haste not present fori this decision  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $6,400,000 Total $7,064,800 Brian A. Hudson, Sr. Michael L. Solomon  Revised From:  $664,800 To:  $664,800 $4,487,900 $5,152,700  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 09/05/2024  02:20 PM Hearing Location  BOARD OF REVIEW ROOM ROSSMOYNE LP 6380 FLANKI DR 2024-000049 LOWER PAXTON TWP 35-034-067-000-0000 Annual C 31,868  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $1,415,200 Value Per Square Foot $44.41  Implied Market Value $3,268,400 Value Per Square Foot $102.56  Assessment Appeal Hearing Minutes  Present at Hearing: Chris DiSanto, Zack Yearick  Materials Presented: Budget and comparison sheet for 2020,2021,2022., Appraisal report  RecentAppraisal Amount: $12,250,000 Date of Appraisal: 07/28/2016  Appraisal Prepared by: Don Paul Shearer Appraiser  Additional Notes: Not fully leased, no appraisal report, not listed for sale. *Jeff Haste not present for this decision.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $1,064,600 Total $1,415,200 Brian A. Hudson, Sr. Michael L. Solomon  Revised From:  $350,600 To:  $350,600 $651,800 $1,002,400  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon