Dauphin County Board of Assessment Appeals  ApprovalofMinutes  DAUPHIN COUNTY BOARD OF ASSESSMENT APPEALS DAUPHIN COUNTY ADMINISTRATION BUILDING 2SOUTH 2ND STREET, 4TH FLOOR HEARING ROOM  PUBLIC MEETING &HEARINGS HARRISBURG, PENNSYLVANIA DATE:09/24/24 TIME:8:30am MINUTES  I. II. II. IV.  CALL TOORDER- --Mr. Solomon called the meeting to order at 8:34am  MOMENT OF SILENCE  PLEDGE OF ALLEGIANCE- - Mr. Solomon led thel Pledge of Allegiance.  ROLL CALL-  1) BOAA Members in Attendance- = a. Chairman: Michael Solomon b. Vice Chairman:Not present c. Secretary: JeffHaste OTHERS IN ATTENDANCE- 2) BOAA Solicitor- a.J Joe Kerwin b. 3) Assessment Office- - a. Director: Gregory Daylor  b. Administrative Assistant: Aryersa Melendez .A Assessor(s): Mike Zito, Dave Appleby, Jon Stupak 4) School District - Sam Miller, Latoya Winfield 5) Municipality - Loren Szczesny 6) Invited Guests - Gary Heiland  V. VI. [9/5/2024]  APPROVAL OF MINUTES -A motion by Mr. Haste to approve minutes of BOAA approval ofr minutes was seconded by Mr. Solomon unanimously approved.    VII.  OTHER MATTERS REQUIRING BOARD ACTION  VII.  PUBLICPARTICIPATION  b.  IX. X.  ASSESSMENT APPEALS  BOARD MEMBER COMMENTS/DISCUSSION-Mr. N/A thanked staff for  the day-to-day efforts and  support oft the Board. Mr. N/A  Mr.  echoed the comments of  and Mr.  XI.  CORRESPONDENCE (OTHER BUSINESS NOT REQUIRING BOARD ACTION)  a. b.  XII.  ADJOURNMENT- Motion by Mr. Haste Second by Mr. Solomon adjourned the  meeting at 2:33pm  Respectfully submitted, Aryersa Melendez-Pabon BOAA Secretary    DAUPHIN COUNTY BOARD OF ASSESSMENT APPEALS  PUBLIC MEETING & HEARINGS September 24, 2024 ApprovaloMinures September 5, 2024.  Mr. Haste made the motion to approve the minutes. Mr. Solomon seconded the motion to approve. Mr. Solomon approved" the motion to approve.  DAUPHIN COUNTYBOARD OF ASSESSMENT APPEALS  PUBLIC MEETING & HEARINGS September 24, 2024 Vatranfemptonegust  Clarence HBarrs 955 Clifton Heights Hummelstown, Pa 17036 24-059-067  Mr. Clarence Barrs was approved byt the Pennsylvania State Veterans' Commission on May 31, 2024. Mr. Zito  Verified he does live there and ownt the property. The Exemptionperiodis) July 1,2024, throughJune: 30, 2029. Mr. Haste made the motion to approve all Veterans Exemption.  Mr. Solomon seconded the motion. Mr. Solomon approved the motion.  Russell HI File 212 Red Wood St Harrisburg, PA 17109 62-038-056  Mr. Russell File was approved by the Pennsylvania State Veterans' Commission on May 16, 2024. Mr.2 Zito  Verified he does livet there and ownt the property. Thel Exemption periodi is. July1 1,2024, throughJune: 30,2029. Mr. Haste made ther motion to approve all Veterans Exemption.  Mr. Solomon: seconded the motion. Mr. Solomona approved the motion.    DAUPHIN COUNTY BOARD OF ASSESSMENT. APPEALS  PUBLIC MEETING &HEARINGS September 24, 2024 ExemptionRequest  Church of God & Saints of God 2430 Raleigh Street Harrisburg, PA1 17104 13-067-009  On April 9, 2024. The broad made the motion to defer a decision. The appellant came int fora hearing but didn'thave sufficient information to prove that the property should be granted exempt Pastor Marshall presented thet following. (Copy of the brochure, copy of the deed, The board madei the motion on September: 24, 2024. To defer a decision until additional information was submitted showing and proving exemption should be granted to this  status.  Department of state of PA application.)  organization.  Township of Lower Paxton Secretariat St 35-024-366  Lower Paxton Township is requesting exemption status. Per township the parcel was deeded toi the township from the previous owner as part of the Stray Winds Farms development for specific purpose fori inclusion oft the street on1 the parcel fort the townships public road system use. No  improvements or features ont the parcel outside oft the public record. Mr. Haste madet the motion to improve exemption. Mr. Solomon seconded the motion. Mr. Solomon approved the motion.    DAUPHINCOUNTY BOARD OF ASSESSMENT APPEALS  PUBLICI MEETING & HEARINGS September 24, 2024 CatLoss  Jonathan Lapp & Emma Lapp 512 Market! Street 38-009-077  Mr. &I Mrs. Lapp experienced at fire on September 2, 2024. Mr. Zito verified that they do qualify for relief. Pre-assessment $51,300; post-assessment. $7,900    Board of Assessment Appeals Dauphin County 09/24/2024  08:30AM Hearing Location  BOARD OF REVIEW ROOM  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  PENNMARK HARRISBURG HOLDINGS LLC  2601 N3RDST 2024-000027 CITY OF HARRISBURG 10-042-001-000-0000 Non-Annual C 309,077  Present Assessment $7,235,900 Value Per Square Foot $23.41  Implied Market Value $16,711,100 Value Per Square Foot $54.07  Assessment. Appeal Hearing Minutes  Present at Hearing: Thomas Bowen Esq., Bob Sicklesgye, Leonard Patcella appraiser Materials Presented:POA, Copy of change notice, Appraisal report  Recent Appraisal Amount: $1,450,000 Date of Appraisal: 06/05/2024  Appraisal Prepared by: leonardj j Patcella Jr MAI CMI  Additional Notes: 2 seperate leases, Exploring residential options, No permits pulled,  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $6,835,900 Total $7,235,900 Jeff Haste Michael L. Solomon  Revised From:  $400,000 To:  $400,000 $2,275,900 $2,675,900  Effective Date: 07/01/2024  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 09/24/2024  08:50A AM Hearing Location  BOARD OF REVIEW ROOM 4100 JONESTOWN RD 2024-000063 LOWER PAXTONT TWP 35-050-140-00-0000 Annual C 8,846  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  SCI PENNSYIVANAFUNERAL SERVICES INC  Present Assessment $648,600 Value Per Square Foot $73.32  Implied Market Value $1,497,900 Value Per Square Foot $169.33  Assessment, Appeal Hearing Minutes  Present at Hearing: Andrew Hood Esq., Materials Presented: POA 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 Jeff Haste Michael L. Solomon  Revised From:  $118,800 To: $529,800 $648,600  $118,800 $529,800 $648,600  Effective Date: 09/24/2024  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 09/24/2024  09:15AM  Hearing Location Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  BOARD OF REVIEW ROOM UDLODGING LLC 1018 BRIARSDALE RD 2024-000075 LOWER PAXTON TWP 35-075-037-00-0000 Annual C 32,170  Present Assessment $3,035,800 Value Per Square Foot $94.37  Implied Market' Value $7,011,100 Value Per Square Foot $217.94  Assessment Appeal Hearing Minutes  Present at Hearing: Christopher Pieffer Esq., Kristen Lehman Appraiser Materials Presented: POA, Statement of reason of appeal, Appraisal Report  Recent Appraisal Amount: $4,800,000 Date of Appraisal: 08/01/2024  Appraisal Prepared by: Advantage Real Estate Advisors Additional Notes: Average Condition, Minor improvements.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $2,139,000 Total $3,035,800 Jeff Haste Michael L. Solomon  Revised From:  $896,800 To:  $896,800 $1,510,700 $2,407,500  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 09/24/2024  09:15AM  Hearing Location Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  BOARD OF REVIEW ROOM HERSHEY LODGING LLC 990 EISENHOWER BLVD 2024-000076 SWATARATWP 63-027-086-00-0000 Annual C 48,393  Present Assessment $3,137,600 Value Per Square Foot $64.84  Implied Market Value $7,246,200 Value Per Square Foot $149.74  Assessment. Appeal Hearing Minutes  Present at Hearing: Christopher Pieffer Esq., Kristen Lehman Appraiser Materials Presented: POA, Statement of reason of appeal, Appraisal report  RecentAppraisal. Amount: $2,100,000 Date of Appraisal: 08/01/2024 Additional Notes: Board Decision:  Appraisal Prepared by: Advantage Real Estate. Advisors  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Building $1,954,500 Total $3,137,600 Jeff Haste Michael L. Solomon  Revised From:  Land $1,183,100 To: $1,183,100  $1,009,300 $2,192,400  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment, Appeals Dauphin County 09/24/2024  09:15AM Hearing Location  BOARD OF REVIEW ROOM EMPIRE FRONT STREET LLC 3211 NF FRONT ST 2024-000077 CITY OF HARRISBURG 14-007-004-000-0000 Annual C 20,828  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $2,259,200 Value Per Square Foot $108.47  Implied Market Value $5,217,600 Value Per Square Foot $250.51  Assessment, Appeal Hearing Minutes  Present at Hearing: Chris Pieffer Esq., Michael Lagreca MAIAI Materials Presented: POA, Statement of reason of appeal,  RecentAppraisal. Amount: $3,550,000 Date of Appraisal: 07/30/2024  Appraisal Prepared by: Lagreca & Quinn Real estate Services Inc  Additional Notes: 10.4% vacant currently, 3 levels tenants on firsti floor and seoncd floor,  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $2,021,200 Total $2,259,200 Michael L. Solomon Jeff Haste  Revised From:  $238,000 To:  $238,000 $1,403,900 $1,641,900  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Jeff Haste    Board of Assessment. Appeals Dauphin County 09/24/2024  09:40AM Hearing Location  BOARD OF REVIEWR ROOM CASNER DONNA 2320 FORESTI LN 2024-000152 LOWER PAXTON TWP 35-127-065-000-0000 Annual F 3,932  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present. Assessment $396,800 Value Per Square Foot $100.92  Implied Market Value $916,400 Value Per Square Foot $233.06  Assessment, Appeal Hearing Minutes  Present at Hearing: Donna Casner Owner Materials Presented: Closing Disclosure Recent Appraisal Amount: Date of Appraisal: Appraisal Prepared by:  Additional Notes: 4 bedrooms, 3.5 bath, No appriasal.  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total  Revised From:  $71,100 To: $325,700 $396,800  $71,100 $271,800 $342,900  Effective Date: 01/01/2025  Motion: Seconded:  Michael L. Solomon Jeff Haste  Approved Motion: Jeff Haste    Board of Assessment Appeals Dauphin County 09/24/2024  09:40AM Hearing Location  BOARD OF REVIEW ROOM 2630 LINGLESTOWNRD 2024-000153 SUSQUEHANNATWP 62-013-141-00-0000 Annual C 3,792  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  NEW CUMBERLAND FEDERAL CREDIT UNION  Present Assessment $584,400 Value Per Square Foot $154.11  Implied Market' Value $1,349,700 Value Per Square Foot $355.92  Assessment Appeal Hearing Minutes  Present at Hearing: No Show 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 Total  Revised From:  $182,000 To: $402,400 $584,400  $182,000 $402,400 $584,400  Effective Date: 09/24/2024  Motion: Seconded:  Michael L. Solomon Jeff Haste  Approved Motion: Jeff Haste    Board of Assessment. Appeals Dauphin County 09/24/2024  10:30AM Hearing Location  BOARD OF REVIEW ROOM HERSHEYILAL INVESTORS LLC 75ECANAL ST 2024-000053 SOUTH HANOVER TWP 66-007-033-000-0000 Annual C 169,636  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $24,818,500 Value Per Square Foot $146.30  Implied Market' Value $57,317,600 Value Per Square Foot $337.89  Assessment, Appeal Hearing Minutes  Present at Hearing: Sharon Dipalo Esq. 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 Building $23,370,700 Total $24,818,500 Jeff Haste Michael L. Solomon  Revised From:  Land $1,447,800 To: $1,447,800  $23,370,700 $24,818,500  Effective Date: 09/24/2024  Motion: Seconded:  Approved Motion: Michaell L. Solomon    Board of Assessment. Appeals Dauphin County 09/24/2024  11:20AM Hearing Location  BOARD OF REVIEW ROOM 4135 N FRONT ST 2024-000154 SUSQUEHANNATWP 62-008-169-00-0000 Annual C 68,208  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  TRUIST INSURANCE HOLDINGS LLC ATTN HEAD OFI  Present Assessment $6,859,000 Value Per Square Foot $100.56  Implied Market Value $15,840,600 Value Per Square Foot $232.24  Assessment Appeal Hearing Minutes  Present at Hearing: Maureen Fox Appraiser, William Kerr Esq.,  Materials Presented:  Recent Appraisal Amount: $7,000,000 Date of Appraisal: 08/01/2024 Appraisal Prepared by: Maureen Fox MAI  Additional Notes: No leases, Single tenant office build, 1st and 2nd floor unoccupied.  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $6,178,300 Total $6,859,000 Jeff Haste Michael L. Solomon  Revised From:  $680,700 To:  $680,700 $3,052,600 $3,733,300  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment, Appeals Dauphin County 09/24/2024  01:50 PM Hearing Location  BOARD OF REVIEW ROOM RIVEROAKSA ASSOCIATES 3401 N FRONT ST 2024-000156 SUSQUEHANNATWP 62-017-207-000-0000 Annual C 27,368  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $3,247,600 Value Per Square Foot $118.66  Implied Market Value $7,500,200 Value Per Square Foot $274.05  Assessment, Appeal Hearing Minutes  Present at Hearing: Jeffrey Walters Appraiser, PMI Comp. Justin Long, Ronald Finck Partner  Materials Presented: Income and Expense report, Appraisal report  Recent Appraisal Amount: $4,700,000 Date of Appraisal: 08/27/2024 Appraisal Prepared by: Jeffrey L. Walters MAI  Additional Notes: Currently listed for sale, Currently marketing first floor, 3rd floor partially vacant.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $2,453,700 Total $3,247,600 Jeff Haste Michael L. Solomon  Revised From:  $793,900 To:  $793,900 $1,514,400 $2,308,300  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment, Appeals Dauphin County 09/24/2024  02:15 PM Hearing Location  BOARD OF REVIEW ROOM VOLOS PROPERTIES IVLLC 2700 COMMERCE DR 2024-000064 SUSQUEHANNATWP 62-021-179-00-0000 Annual C 19,580  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present. Assessment $1,338,000 Value Per Square Foot $68.34  Implied Market Value $3,090,100 Value Per Square Foot $157.82  Assessment, Appeal Hearing Minutes  Present at Hearing: John Fiorillo esq., CJI Moyer. Jr. Appraiser Materials Presented: POA, Appraisal report Recent Appraisal Amount: $2,150,000 Date of Appraisal: 08/09/2024  Appraisal Prepared by: Moyer Realty Advisors LLC Additional Notes: Private operation, 1st floori for classrooms.  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $1,197,400 Total $1,338,000 Michael L. Solomon Jeff Haste  Revised From:  $140,600 To:  $140,600 $875,700 $1,016,300  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Jeff Haste    Board of Assessment, Appeals Dauphin County 09/24/2024  02:40 PM Hearing Location  BOARD OF REVIEW ROOM FREE RANGE HARRISBURG LLC JAMESON STONE LLC MICHAEL ROHM 1000 NATIONWIDE DR 2024-000051 SUSQUEHANNATWP 62-023-027-000-0000 Annual C 0  Owner(s)  Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $282,600 Value Per Square Foot $282,600.00  Implied Market' Value $652,700 Value Per Square Foot  Assessment. Appeal Hearing Minutes  Present at Hearing: Withdrawn by apellant  Materials Presented: RecentApprasalAmount Date of Appraisal: Appraisal Prepared by: Additional Notes: Board Decision:  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total  Revised From:  $237,400 To: $45,200 $282,600  $237,400 $45,200 $282,600  Effective Date: 09/24/2024  Motion: Seconded:  Michael L. Solomon Jeff Haste  Approved Motion: Jeff Haste    Board of Assessment Appeals Dauphin County 09/24/2024  02:40 PM Hearing Location  BOARD OF REVIEW ROOM FREE RANGE HARRISBURG LLC JAMESON STONE LLC MICHAEL ROHM 1000 NATIONWIDE DR 2024-000052 SUSQUEHANNATWP 62-023-052-00-0000 Annual C 166,946  Owner(s)  Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $6,243,500 Value Per Square Foot $37.40  Implied Market Value $14,419,200 Value Per Square Foot $86.37  Assessment. Appeal Hearing Minutes  Present at Hearing: Judy Striewig MAI appraiser, Mike Rohm Consultant  Materials Presented: Appraisal Report RecentAppraisal. Amount: $6,825,000 Date of Appraisal: 09/11/2024 Additional Notes: Board Decision:  Appraisal Prepared by: JSR appraisal Group Inc  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Building $4,873,100 Total $6,243,500 Michael L. Solomon Jeff Haste  Revised From:  Land $1,370,400 To: $1,370,400  $4,873,100 $6,243,500  Effective Date: 09/24/2024  Motion: Seconded:  Approved Motion: Jeff Haste