Dauphin County Board of Assessment Appeals  Approval LofMinutes DAUPHIN COUNTY BOARD OF ASSESSMENT APPEALS PUBLICI MEETING & HEARINGS DAUPHINCOUNTY ADMINISTRATION BUILDING 2SOUTH2ND STREET, 4TH FLOORI HEARINGROOM HARRISBURG, PENNSYLVANIA DATE:08/082024 TIME; 8:30am MINUTES  I. II. II. IV.  CALLTOORDER -Mr. Musser called the meeting to order at 8:30am  MOMENT OF SILENCE  PLEDGE OF ALLEGIANCE - Mr. Solomon led the Pledge of Allegiance.  ROLLCALL-  1 BOAA Members in Attendance - a. Chairman: Michael Solomon b. Vice Chairman: Brian Hudson C. Secretary: Jeff Haste OTHERS IN ATTENDANCE- 2) BOAA Solicitor- a. Joe Kerwin b. 3) Assessment Office- a. Director: Gregory Daylor b.A Administrative Assistant: Aryersa Melendez C. Assessor(s): Mike Zito, Jon Stupak 4) School District - Sam Miller 5) Municipality. 6) Invited Guests - Gary Heiland  V. VI. [9/26/2024]  APPROVAL OF MINUTES A motion by Mr. Haste to approve minutes of .BOAA: approval ofr minutes was seconded by Mr. Hudson unanimously approved.    VII.  OTHER MATTERS REQUIRING BOARD. ACTION  VII.  PUBLIC PARTICIPATION  b.  IX. X.  ASSESSMENT. APPEALS  BOARD MEMBER COMMENTS/DISCUSSION-Mr. N/A thanked staff 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. b.  XII.  ADJOURNMENT -1 Motion by Mr. Solomon Second by Mr. Haste adjourned the  meeting at 12:31pm  Respectfully ysubmitted, Aryersa Melendez-Pabon BOAA Secretary    DAUPHINCOUNTY BOARD OF ASSESSMENT APPEALS  PUBLICI MEETING & HEARINGS October 8, 2024 ApprovalotMinutes September 26, 2024  Mr. Haste made the motion to approve the minutes. Mr. Hudson seconded the motion. Mr. Solomon approved the motion.  DAUPHIN COUNTY BOARD OF ASSESSMENT APPEALS  PUBLIC MEETING & HEARINGS October 8, 2024 Veteran Exemption Request  Bryan LCleveland 1505 Kay Street Harrisburg, PA 17109 35-086-051  Mr. Bryan Cleveland was approved byt the Pennsylvania State Veterans' Commission on Sept 13, 2024. Mr.  Zito Verified he does livet there and ownt the property. Thel Exemption period is January 1, 2025, through December 31, 2029. Mr. Haste madei the motion to approve all' Veterans Exemption.  Mr. Hudson seconded the motion. Mr. Solomon: approved the motion.  John AE Eisenmann 4613 Custer Dr Harrisburg, PA 17110 62-053-004  Mr.. John Eisenmann was approved byt thel Pennsylvania State Veterans' Commission on Sept 3, 2024. Mr. Zito  Verified he does livet there and ownt the property.  The Exemption period is January1 1,2 2025, through December 31, 2029. Mr. Haste madei the motion to approve all Veterans Exemption.  Mr. Hudson seconded the motion. Mr. Solomon approved the motion.    DAUPHIN COUNTYI BOARD OF ASSESSMENT. APPEALS  PUBLICI MEETING & HEARINGS October 8, 2024 Veteran Exemption Request  Bentaneios CI Douglas 649 Barbara Dr Harrisburg, PA 17111 63-040-280  Mr. Bentaneious Douglas was approved by the Pennsylvania State Veterans' Commission on Aug 29, 2024.  Mr. Zito Verified he does live there and owni the property. The Exemption period is January1,2 2025, through December 31,2029. Mr. Haste madet the motion to approve all' Veterans Exemption.  Mr. Hudson seconded the motion. Mr. Solomon approved the motion. Michael S Gargiulo 22 Scott Dr Halifax, PA17032 67-005-096  Mr. Michael S Gargiulo was approved byt the Pennsylvania: State Veterans' Commission on Aug 5, 2024.N Mr.  Zito Verified he does live there and ownt the property. Thel Exemption period is January1,2025, through December 31,2029. Mr. Haste madet the motion to approve all Veterans Exemption.  Mr. Hudson seconded the motion. Mr. Solomon approved the motion.  Robert D Irving 7270 Grist Mill Cir Harrisburg, PA 17112 68-022-279  Mr. Robert DI Irving was approved by the Pennsylvania State Veterans' Commission on Aug: 29, 2024. Mr. Zito  Verified he does live there and own the property.  The Exemption periodi is. January1,2025, through December 31,2029. Mr. Haste madei the motion to approve all Veterans Exemption.  Mr. Hudson seconded the motion. Mr. Solomon approved the motion.    DAUPHIN COUNTY BOARD OF ASSESSMENT APPEALS  PUBLIC MEETING & HEARINGS October 8, 2024 Veteran ExemptionRequest  Jared E Covalt 7924 Umberger Rd Harrisburg, PA17112 68-027-066  Mr.. Jared E Covalt was approved byt thel Pennsylvania State Veterans' Commission on Aug 27,2024. Mr. Zito  Verified he does livet there and own the property.  The Exemption periodi is. January1,2025, through December 31,2029. Mr. Haste madet the motion to approve all Veterans Exemption.  Mr. Hudson seconded the motion. Mr. Solomon approved the motion.  Charles El Hollenbaugh 7593 Morningstar Ave Harrisburg, PA 17112 68-031-013  Mr. Charles EH Hollenbaugh was approved byt thel Pennsylvania State Veterans' Commission on Aug 29,2024.  Mr. Zito' Verified he does livet there and ownt the property. The Exemption periodi is. January 1,2025, through December 31, 2029. Mr. Haste madei the motion to approve all Veterans Exemption.  Mr. Hudson seconded the motion. Mr. Solomonapproved the motion.    Board of Assessment Appeals Dauphin County 10/08/2024  08:30 AM Hearing Location  BOARD OF REVIEW ROOM PROLOGIS NA3 PAIILP 400 BLUE MTN LOGS CENTER 2024-000104 WEST HANOVER TWP 68-022-106-000-0000 Annual C 323,432  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $11,377,300 Value Per Square Foot $35.18  Implied Market' Value $26,275,500 Value Per Square Foot $81.24  Assessment. Appeal Hearing Minutes  Present at Hearing: Scott' Wyland Esq, (SD), Bill Rothman Appraiser, John W. Zipp. Esq., for appellant  Materials Presented: copy of deed, Appraisal Report(SD)  Recent Appraisal Amount: $170,000,000 Date of Appraisal: 09/19/2024  Appraisal Prepared by: RSR Appraisers & Analysts  Additional Notes: No appraisal from appellant, 80/90s old property, none are listed for sale. no lease information.  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $10,622,100 Total $11,377,300 Michael L. Solomon Brian A. Hudson, Sr.  Revised From:  $755,200 To:  $755,200 $10,622,100 $11,377,300  Effective Date: 08/08/2024  Motion: Seconded:  Approved Motion: Jeff Haste    Board of Assessment Appeals Dauphin County 10/08/2024  08:30 AM Hearing Location  BOARD OF REVIEW ROOM PROLOGIS NA3 PAIILP 100 BLUE MTN LOG CENTER 2024-000107 WEST HANOVER TWP 68-022-104-000-0000 Annual C 770,000  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $18,857,700 Value Per Square Foot $24.49  implied Market Value $43,551,300 Value Per Square Foot $56.56  Assessment, Appeal Hearing Minutes  Present at Hearing: Scott Wyland Esq. (SD), Billl Rothsman, Appriaser, John W. Zipp. Esq., for appellant  Materials Presented: Appraisal Report (SD) RecentA Appraisal Amount: $170,000,000 Date of Appraisal: 09/19/2024 Additional Notes: Board Decision:  Appraisal Prepared by: RSR Appraisers & Analysts  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Building $17,063,500 Total $18,857,700 Michael L. Solomon Brian A. Hudson, Sr.  Revised From:  Land $1,794,200 To: $1,794,200  $17,063,500 $18,857,700  Effective Date: 08/08/2024  Motion: Seconded:  Approved Motion: Jeff Haste    Board of Assessment. Appeals Dauphin County 10/08/2024  08:30 AM Hearing Location  BOARD OF REVIEW ROOM PROLOGIS NA3 PAIILP 300 BLUE MTN LOGIST CENT 2024-000116 WESTI HANOVER TWP 68-022-105-000-0000 Annual C 252,000  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $6,760,700 Value Per Square Foot $26.83  Implied Market Value $15,613,600 Value Per Square Foot $61.96  Assessment/ Appeal Hearing Minutes  Present at Hearing: Scott Wyland Esq. (SD), Bill Rothsman. Appriaser, John W: Zipp. Esq., for appellant  Materials Presented: copy of deed, Appraisal Report (SD)  RecentAppraisal. Amount: $170,000,000 Date of Appraisal: 09/19/2024 Additional Notes: Board Decision:  Appraisal Prepared by: RSR Appraisers & Analysts  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $6,168,300 Total $6,760,700 Michael L. Solomon Brian A. Hudson, Sr.  Revised From:  $592,400 To:  $592,400 $6,168,300 $6,760,700  Effective Date: 08/08/2024  Motion: Seconded:  Approved Motion: Jeff Haste    Board of Assessment Appeals Dauphin County 10/08/2024  08:30AM Hearing Location  BOARD OF REVIEW ROOM PROLOGIS NA3 PAIILP BLUE MTN LOGST CENTE 2024-000147 WEST HANOVER TWP 8-022-107-000-0000 Annual C 0  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $169,300 Value Per Square Foot $169,300.00  Implied Market Value $391,000 Value Per Square Foot  Assessment Appeal Hearing Minutes  Present at Hearing: Scott' Wyland Esq. (SD), Bill Rothsman Appriaser, John W Zipp Esq. for appellant  Materials Presented: Copy of deed, Appraisal Report(SD)  Recent Appraisal Amount: $170,000,000 Date of Appraisal: 09/19/2024 Additional Notes: Board Decision:  Appraisal Prepared by: RSR Appraisers & Analysts  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total  Revised From:  $169,300 To: $0 $169,300  $291,000 $0 $291,000  Effective Date: 01/01/2025  Motion: Seconded:  Michael L. Solomon Brian A. Hudson, Sr.  Approved Motion: Jeff Haste    Board of Assessment Appeals Dauphin County 10/08/2024  08:55 AM Hearing Location  BOARD OF REVIEW ROOM EMPIRE LIBERTY SQUARE LLC 4807 JONESTOWN RD 2024-000113 LOWER PAXTON TWP 35-053-109-00-0000 Annual C 27,046  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $1,698,000 Value Per Square Foot $62.78  Implied Market' Value $3,921,500 Value Per Square Foot $144.99  Assessment. Appeal Hearing Minutes  Present at Hearing: Scott Wyland Esq. (SD), Bill Rothman. Appraiser, Christopher Peifer Esq. for appellant, Kevin Ulrich apr  Materials Presented: copy of deed Recent Appraisal Amount: $5,900,000 Date of Appraisal: 09/27/2024  Appraisal Prepared by: RSRAPPRAISERS & ANALYSTS  Additional Notes: Appriasal report from SD was for (4) parcels, An appraisal report was provided by appellant.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $1,290,100 Total $1,698,000 Jeff Haste BrianA. Hudson, Sr.  Revised From:  $407,900 To:  $407,900 $1,742,600 $2,150,500  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 10/08/2024  08:55 AM Hearing Location  BOARD OF REVIEW ROOM EMPIRE LIBERTY SQUARE LLC 4813 JONESTOWN RD 2024-000114 LOWER PAXTON TWP 35-053-110-000-0000 Annual C 26,844  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $1,680,400 Value Per Square Foot $62.60  Implied Market Value $3,880,800 Value Per Square Foot $144.57  AssessmentAppeal Hearing Minutes  Present at Hearing: Scott Wyland Esq. (SD), Bill Rothman. Appraiser, Christopher Peifer Esq. for appellant, Kevin Ulrich apr  Materials Presented: copy of deed 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 $1,145,200 Total $1,680,400 Jeff Haste Brian A. Hudson, Sr.  Revised From:  $535,200 To:  $535,200 $1,593,300 $2,128,500  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 10/08/2024  08:55 AM Hearing Location  BOARD OF REVIEW ROOM EMPIRE LIBERTY SQUARE LLC 4815 JONESTOWN RD 2024-000115 LOWER PAXTON TWP 35-053-112-000-0000 Annual C 10,453  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $480,000 Value Per Square Foot $45.92  Implied Market Value $1,108,500 Value Per Square Foot $106.05  Assessment. Appeal Hearing Minutes  Present at Hearing: Scott Wyland Esq. (SD), Bill Rothman Appraiser, Christopher Peifer Esq. for appellant, Kevin Ulrich apr  Materials Presented: copy of deed 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:  $98,000 To: $382,000 $480,000  $98,000 $510,100 $608,100  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 10/08/2024  08:55 AM Hearing Location  BOARD OF REVIEW ROOM EMPIRE LIBERTY SQUARE LLC 4811 JONESTOWN RD 2024-000117 LOWER PAXTON TWP 35-052-223-000-0000 Annual C 29,204  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $1,406,800 Value Per Square Foot $48.17  Implied Market' Value $3,249,000 Value Per Square Foot $111.25  Assessment. Appeal Hearing Minutes  Present at Hearing: Scott Wyland Esq. (SD), Bill Rothman Appraiser, Christopher Peifer Esq. for appellant, Kevin Ulrich apr  Materials Presented: copy of deed 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 $1,022,600 Total $1,406,800 Jeff Haste Brian A. Hudson, Sr.  Revised From:  $384,200 To:  $384,200 $1,396,900 $1,781,100  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 10/08/2024  09:45 AM Hearing Location  BOARD OF REVIEW ROOM HARRISBURG LINDLE ROAD LLC 4661 LINDLERD 2024-000118 SWATARATWP 63-027-061-000-0000 Annual C 61,908  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $1,129,400 Value Per Square Foot $18.24  Implied Market' Value $2,608,300 Value Per Square Foot $42.13  Assessment Appeal Hearing Minutes  Present at Hearing: Scott' Wyland Esq. (SD), Bill Rothman Appraiser Materials Presented: copy of deed, Appraisal Report (SD)  Recent Appraisal Amount: $4,650,000 Date of Appraisal: 09/15/2024 Appraisal Prepared by: RSR Appraisers & Analysts Additional Notes: 2 Story Build. Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land $324,800 To: Building $804,600 Total $1,129,400 Jeff Haste Brian A. Hudson, Sr.  Revised From:  $324,800 $1,688,700 $2,013,500  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment, Appeals Dauphin County 10/08/2024  10:10AM Hearing Location  BOARD OF REVIEW ROOM LHASSOCIATES LTD 473 EISENHOWER BLVD 2024-000119 SWATARATWP 3-027-117-000-0000 Annual C 0  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $990,000 Value Per Square Foot $990,000.00  Implied Market Value $2,286,400 Value Per Square Foot  Assessment. Appeal Hearing Minutes  Present at Hearing: Scott' Wyland Esq. (SD), Billl Rothman Appraiser Materials Presented: copy of deed, Appraisal Report (SD)  RecentAppraisal. Amount: $6,000,000 Date of Appraisal: 08/15/2024 Additional Notes: Board Decision:  Appraisal Prepared by: RSRAppraisers & Analysts  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total  Revised From:  $990,000 To: $2,511,400  $0 $990,000  $0 $2,511,400  Effective Date: 01/01/2025  Motion: Seconded:  Brian A. Hudson, Sr. Jeff Haste  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 10/08/2024  10:55 AM Hearing Location  BOARD OF REVIEW ROOM BSF1 HARRISBURG LLC 8012 BRETZ DR 2024-000121 WEST HANOVER TWP 68-035-115-000-0000 Annual C 11,018  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $1,175,400 Value Per Square Foot $106.68  Implied Market Value $2,714,500 Value Per Square Foot $246.37  Assessment. Appeal Hearing Minutes  Present at Hearing: Scott Wyland Esq. (SD), Bill Rothman. Appraiser, Richard Nufford Esq., for appellant  Materials Presented: copy of deed, Appraisal Report Recent Appraisal Amount: $4,000,000 Date of Appraisal: 09/23/2024  Appraisal Prepared by: RSR Appraisers & Analysts Additional Notes: Medical Office, Use not confirmed.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land $195,800 To: Building $979,600 Total $1,175,400 Jeff Haste BrianA. Hudson, Sr.  Revised From:  $195,800 $1,536,200 $1,732,000  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 10/08/2024  11:15 AM  Hearing Location Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  BOARD OF REVIEW ROOM CAPITAL RE GROUP LLC 800 KING RUSS RD 2024-000093 LOWER PAXTON TWP 5-067-0068-000-0000 Annual C 70,140  Present Assessment $2,331,600 Value Per Square Foot $33.24  Implied Market Value $5,384,800 Value Per Square Foot $76.77  Assessment Appeal Hearing Minutes  Present at Hearing: Scott Wyland Esq. (SD), Bill Rothman Appraiser, Katherine Kirahm Nursing home Admin., Don Reevey  Materials Presented: Copy of deed, Appraisal Report(SD)  Recent Appraisal Amount: $13,450,000 Date of Appraisal: 09/27/2024  Appraisal Prepared by: RSRAppraisers & Analysts Additional Notes: Exterior property examined, 198 number of beds.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $1,843,400 Total $2,331,600 Jeff Haste BrianA. Hudson, Sr.  Revised From:  $488,200 To:  $488,200 $2,521,200 $3,009,400  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 10/08/2024  11:40 AM Hearing Location  BOARD OF REVIEW ROOM MHC/ AE3LLC 420AMITY RD 2024-000094 SWATARATWP 63-024-076-000-0000 Annual C 77,775  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $2,588,100 Value Per Square Foot $33.28  Implied Market Value $5,977,100 Value Per Square Foot $76.85  AssessmentAppeal Hearing Minutes  Present at Hearing: Scott Wyland Esq. (SD), Bill Rothman Appraiser, Ryan Kammerer Esq. appellant  Materials Presented: Copy of deed, Appraisal Report(SD)  Recent Appraisal Amount: $14,000,000 Date of Appraisal: 09/27/2024 Additional Notes: Board Decision:  Appraisal Prepared by: RSR. Appraisers & Analysts  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $1,828,100 Total $2,588,100 Brian A. Hudson, Sr. Jeff Haste  Revised From:  $760,000 To:  $760,000 $1,828,100 $2,588,100  Effective Date: 08/08/2024  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 10/08/2024  11:40 AM Hearing Location  BOARD OF REVIEW ROOM 6535 GRAYSON RD 2024-000099 SWATARATWP 3-018-112-000-0000 Annual C 128,924  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  SAMS REALI ESTATE BUSINESS TRUST. ATTN: PROPE  Present Assessment $4,884,300 Value Per Square Foot $37.89  Implied Market Value $11,280,100 Value Per Square Foot $87.49  Assessment. Appeal Hearing Minutes  Present at Hearing: Scott' Wyland Esq, (SD), Billl Rothman Appraiser, Ryan Kammerer Esq, appellant  Materials Presented: Appraisal Report(SD) Recent Appraisal Amount: $16,000,000 Date of Appraisal: 09/23/2024  Appraisal Prepared by: RSR Appraisers & Analysts Additional Notes: Gary Heiland recuse hisself from any comments.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Building $3,222,700 Total $4,884,300 Jeff Haste BrianA. Hudson, Sr.  Revised From:  Land $1,661,600 To: $1,661,600  $4,573,600 $6,235,200  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 10/08/2024  01:00PM Hearing Location  BOARD OF REVIEW ROOM MOOVE IN PARTNERS SYCAMORE LLC  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  SYCAMORE ST 2024-000095 SWATARATWP 3-024-031-00-0000 Annual C 65,300  Present Assessment $2,130,800 Value Per Square Foot $32.63  Implied Market Value $4,921,000 Value Per Square Foot $75.36  Assessment. Appeal Hearing Minutes  Present at Hearing: Scott' Wyland Esq, (SD), Bill Rothman Appraiser, Ryan Kammerer Esq. appellant  Materials Presented: copy of deed, Appraisal Report(SD)  Recent Appraisal Amount: $8,350,000 Date of Appraisal: 09/27/2024  Appraisal Prepared by: RSR Appraisers & Analysts  Additional Notes: 185 units climate control, 461 total units, Gary Heiland recuse hisself from any comments.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $1,713,200 Total $2,130,800 Brian A. Hudson, Sr. Jeff Haste  Revised From:  $417,600 To:  $417,600 $2,959,800 $3,377,400  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 10/08/2024  01:25PM Hearing Location  BOARD OF REVIEW ROOM PEBBLE BEACH REALTY LLC 6295 ALLENTOWN BLVD 2024-000096 LOWER PAXTON TWP 5-034.053-000-0000 Annual C 112,840  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $4,190,900 Value Per Square Foot $37.14  Implied Market Value $9,678,800 Value Per Square Foot $85.77  Assessment. Appeal Hearing Minutes  Present at Hearing: Scott' Wyland Esq, (SD), Bill Rothman. Appraiser Materials Presented: copy of deed, Appraisal Report(SD)  Recent Appraisal Amount: $15,600,000 Date of Appraisal: 09/19/2024 Additional Notes: Board Decision:  Appraisal Prepared by: RSR Appraisers & Analysts  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $3,796,300 Total $4,190,900 Jeff Haste Brian A. Hudson, Sr.  Revised From:  $394,600 To:  $394,600 $5,992,200 $6,386,800  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 10/08/2024  01:50 PM Hearing Location  BOARD OF REVIEW ROOM CABOT III PA2MO2 LP 7253 GRAYSON RD 2024-000097 SWATARATWP 63-018-103-00-0000 Annual C 197,200  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $5,987,100 Value Per Square Foot $30.36  Implied Market' Value $13,827,000 Value Per Square Foot $70.12  Assessment. Appeal Hearing Minutes  Present at Hearing: Scott Wyland Esq. (SD), Bill Rothsman Appriaser, John' W. Zipp Esq. for appellant  Materials Presented:. Appraisal report (SD) Recent Appraisal Amount: $21,500,000 Date of Appraisal: 09/19/2024  Appraisal Prepared by: RSR Appraisers & Analysts  Additional Notes: SD not awre of current tenant, SD did not have access to lease information. BOAA made the initial  motion to approve change, BOAAthen made the motion to rescind their previous motion and gave a  new motion to approve change.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Building $4,730,900 Total $5,987,100 Michael L. Solomon Brian A. Hudson, Sr.  Revised From:  Land $1,256,200 To: $1,256,200  $8,053,300 $9,309,500  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Jeff Haste    Board of Assessment Appeals Dauphin County 10/08/2024  01:50 PM Hearing Location  BOARD OF REVIEW ROOM CABOT III PA2MO1 LP 7195 GRAYSON RD 2024-000098 SWATARATWP 63-018-054-000-0000 Annual C 100,902  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $3,140,000 Value Per Square Foot $31.12  Implied Market' Value $7,251,700 Value Per Square Foot $71.87  Assessment, Appeal Hearing Minutes  Present at Hearing: Scott Wyland Esq. (SD), Bill Rothsman. Appriaser, John W: Zipp Esq. for appellant  Materials Presented: Appraisal Report (SD) RecentAppraisal. Amount: $11,100,000 Date of Appraisal: 09/19/2024  Appraisal Prepared by: RSRAppraisers & Analysts  Additional Notes: BOAAmade a motion to approve change with market value. then BOAAI made the motion to rescind  previous motion and make ar new motion still approving change.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $2,477,800 Total $3,140,000 Jeff Haste Brian A. Hudson, Sr.  Revised From:  $662,200 To:  $662,200 $4,144,100 $4,806,300  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 10/08/2024  01:50 PM Hearing Location  BOARD OF REVIEW ROOM MIT-JPM LIMITED PARTNERSHIP 6455 ALLENTOWN BLVD 2024-000109 LOWER PAXTON TWP 35-034-055-000-0000 Annual C 199,920  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $5,010,600 Value Per Square Foot $25.06  Implied Market' Value $11,571,800 Value Per Square Foot $57.88  Assessment Appeal Hearing Minutes  Present at Hearing: Scott Wyland Esq. (SD), Bill Rothsman Appriaser, John W. Zipp Esq. for appellant  Materials Presented:. Appraisal Report Recent Appraisal Amount: $22,000,000 Date of Appraisal: 09/19/2024  Appraisal Prepared by: RSR Appraisers & Analysts  Additional Notes: BOAAI made a motion to approved, BOAArescinded their decison and made new motion to approve  with different market value. Deny Change  Board Decision:  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Building $3,721,100 Total $5,010,600 Jeff Haste BrianA. Hudson, Sr.  Revised From:  Land $1,289,500 To: $1,289,500  $8,236,500 $9,526,000  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon