Dauphin County Board of Assessment Appeals  Approval ofMinutes PUBLIC MEETING & HEARINGS HARRISBURG, PENNSYLVANIA DATE:10/10/2024 TIME: 8:30am MINUTES  DAUPHIN COUNTY BOARD OF ASSESSMENT APPEALS DAUPHIN COUNTY. ADMINISIRATION BUILDING 2SOUTH 2ND STREET, 4TH FLOOR HEARING ROOM  I. II. III. IV.  CALLTO ORDER -Mr. Michael Solomon called the meeting to order at 8:30am  MOMENT OF SILENCE  PLEDGE OF ALLEGIANCE- - Mr. Michael Solomon led the Pledge of Allegiance.  ROLL CALL-  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.Joel Kerwin b. 3) Assessment Office- a. Director: Gregory Daylor  b.A Administrative Assistant: Aryersa Melendez C. Assessor(s): Mike Zito, Dennis Kent, Jon Stupak  4) School District - Sam Miller 5) Municipality. - 6) Invited Guests - Gary Heiland  V. VI. [10/8/2024]  APPROVAL OF MINUTES -A motion by Mr. Haste to approve minutes of BOAA approval ofn minutes was seconded by Mr. Hudson unanimously approved.    VII.  OTHER MATTERS REQUIRING BOARD. ACTION  VIII.  PUBLICPARTICIPATION  b.  IX. X.  ASSESSMENT APPEALS  BOARD! MEMBER COMMENTS/DISCUSSION-Mr. N/A thanked staff for  the day-to-day efforts and  support ofthel 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. Solomon Second by Mr. Hudson adjourned the  meeting at 12:30pm  Respectfully submitted, Aryersa Melendez-Pabon BOAA Secretary    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 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. Solomon Second by Mr. Hudson adjourned the  meeting at 12:30pm  Respectfully submitted, Aryersa Melendez-Pabon BOAA Secretary    DAUPHINCOUNTY BOARD OF ASSESSIMENTAPPEALS  PUBLICMEETING & HEARINGS October 10, 2024 Approval of Minutes October 8, 2024  Mr. Haste made the motion to approve the minutes. Mr. Hudson seconded the motion. Mr. Solomon approved the motion.    Board of AssessmentAppeals Dauphin County 10/10/2024  08:30 AM Hearing Location  BOARD OF REVIEW ROOM LAKEWOOD HILLS PARTNERS LP 821 SEQUOIADR 2024-000100 LOWER PAXTONTWP 35-067-007-000-0000 Annual C 623,104  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $20,175,900 Value Per Square Foot $32.38  Implied Market Value $46,595,600 Value Per Square Foot $74.78  Assessment Appeal Hearing Minutes  Present at Hearing: Scott Wyland Esq. (SD), Bill Rothman Appraiser, Ryan Kammerer Esq. for appellant  Materials Presented: copy of deed, Appraisal report(SD)  Recent Appraisal Amount: $64,000,000 Date of Appraisal: 09/23/2024 Additional Notes: Board Decision:  Appraisal Prepared by: RSRAppraisers & Analysts  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Building 915,294,600 Total $20,175,900 Michael L. Solomon Brian A. Hudson, Sr.  Revised From:  Land $4,881,300 To: $4,881,300  $19,675,000 $24,556,300  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion:. Jeff Haste    Board of AssessmentAppeals Dauphin County 10/10/2024  08:55/ AM Hearing Location  BOARD OF REVIEW ROOM FLOWERS THOMAS H 6045 LYTERS LN 2024-000101 LOWER PAXTONTWP 35-077-030-000-0000 Annual R 6,649  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $669,300 Value Per Square Foot $100.66  Implied Market Value $1,545,700 Value Per Square Foot $232.48  Assessment, Appeal Hearing Minutes  Present at Hearing: Scott Wyland Esq. (SD), BII Rothman Appraiser Materials Presented: copy of deed, Appraisal report (SD)  Recent Appraisal Amount: $2,500,000 Date of Appraisal: 09/22/2024 Appraisal Prepared by: William FE Rothman  Additional Notes: Per SD, appellant and SD agreed to a settlement amount which the broad agreed to approve.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total  Revised From:  $138,200 To: $531,100 $669,300  $138,200 $853,400 $991,600  Effective Date: 01/01/2025  Motion: Seconded:  Brian A. Hudson, Sr. Jeff Haste  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 10/10/2024  09:15AM Hearing Location  BOARD OF REVIEWI ROOM SSCP HARRISBURG NORTHEAST LLC 6325 ALLENTOWN BLVD 2024-000102 LOWER PAXTON TWP 35-034-050-00-0000 Annual C 25,432  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $983,800 Value Per Square Foot $38.68  Implied Market Value $983,800 Value Per Square Foot $38.68  Assessment, tAppeal Hearing Minutes  Present at Hearing: Scott' Wyland Esq., (SD), Bill Rothman Appraiser Materials Presented: copy of deed, Appraisal Report (SD)  Recent Appraisal Amount: $9,600,000 Date of Appraisal: 09/15/2024 Additional Notes: Board Decision:  Appraisal Prepared by: RSRAppraisers & Analysts  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total Jeff Haste BrianA. Hudson, Sr.  Revised From:  $344,900 To: $638,900 $983,800  $344,900 $638,900 $983,800  Effective Date: 08/10/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 10/10/2024  09:40 AM Hearing Location  BOARD OF REVIEWROOM KIMZAY PAI INCORPORATED 5005. JONESTOWN RD 2024-000103 LOWER PAXTON TWP 35-043-044-000-0000 Annual C 179,039  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $9,408,000 Value Per Square Foot $52.55  Implied Market Value $21,727,500 Value Per Square Foot $121.36  Assessment Appeal Hearing Minutes  Present at Hearing: Ryan Kammerer Esq. for appellant, Scott Wyland Esq. (SD), Bill Rothman Appraiser  Materials Presented: copy of deed, Appraisal Report (SD)  RecentAppraisal Amount: $33,100,000 Date ofA Appraisal: 09/27/2024  Appraisal Prepared by: RSRAppraisers & Analysts Additional Notes: Current occupancy(4)  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Building $5,761,700 Total $9,408,000 Brian A. Hudson, Sr. Jeff Haste  Revised From:  Land $3,646,300 To: $3,646,300  $9,712,600 $13,358,900  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 10/10/2024  10:00 AM Hearing Location  BOARD OF REVIEW ROOM SCHAEDLER YESCO DISTRIBUTION INC 3982 PAXTON ST 2024-000105 SWATARATWP 3-01-017-000-0000 Annual C 115,312  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $2,457,500 Value Per Square Foot $21.31  Implied Market Value $5,675,500 Value Per Square Foot $49.22  Assessment, Appeal Hearing Minutes  Present at Hearing: Scott Wyland (SD), Bill Rothman. Appriaser Materials Presented: copy of deed, appraisal report (SD)  Recent Appraisal Amount: $8,100,000 Date ofA Appraisal: 09/19/2024  Appraisal Prepared! by: RSRAppraisers & Analysts  Additional Notes: Settled per SD and appellant both came to an agreement. BOAA approved change.  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $1,685,300 Total $2,457,500 Jeff Haste Brian A. Hudson, Sr.  Revised From:  $772,200 To:  $772,200 $2,518,600 $3,290,800  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of AssessmentAppeals Dauphin County 10/10/2024  10:25 AM Hearing Location  BOARD OF REVIEW ROOM PFJ SOUTHEASTI LLC STORE 4563 7833 LINGLESTOWN RD 2024-000106 WESTHANOVER1 TWP 68-024-194-0-0000 Annual C 31,046  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $2,801,700 Value Per Square Foot $90.24  Implied Market Value $6,470,400 Value Per Square Foot $208.41  Assessment, Appeal Hearing Minutes  Present at Hearing: Scott Wyland Esq. Bill Rothman Appraiser Materials Presented: Appraisal Report (SD) Recent Appraisal Amount: $14,550,000 Date of Appraisal: 09/27/2024 Additional Notes: Board Decision:  Appraisal Prepared by: RSR Appraisers &A Analysts  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $1,946,600 Total $2,801,700 Michael L. Solomon Brian. A. Hudson, Sr.  Revised From:  $855,100 To:  $855,100 $1,946,600 $2,801,700  Effective Date: 08/10/2024  Motion: Seconded:  Approved Motion: Jeff Haste    Board of Assessment. Appeals Dauphin County 10/10/2024  11:15 AM Hearing Location  BOARD OF REVIEW ROOM HARRISBURG OWNER LLC 3655 CHAMBERS HILL RD 2024-000108 SWATARATWP 63-027-086-000-0000 Annual C 126,893  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $3,095,000 Value Per Square Foot $24.39  Implied Market Value $7,147,800 Value Per Square Foot $56.33  Assessment. Appeal Hearing Minutes  Present at Hearing: Scott Wyland Esq., (SD), Bill RothmanAppraiser, Dan Schulder Esq., for appellant  Materials Presented: Appraisal Report(SD) Recent Appraisal Amount: $9,000,000 Date of Appraisal: 09/23/2024  Appraisal Prepared by: RSR. Appraisers &A Analysts  Additional Notes: Rent Restricted, low income property, 30 year restriction.  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $2,550,800 Total $3,095,000 Brian A. Hudson, Sr. Jeff Haste  Revised From:  $544,200 To:  $544,200 $2,550,800 $3,095,000  Effective Date: 08/10/2024  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 10/10/2024  12:00 PM Hearing Location  BOARD OF REVIEW ROOM IVY RIDGE HOLDING 1921 LLC 589 YALE ST 2024-000110 SWATARATWP 63-024-300-000-0000 Annual C 181,072  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present. Assessment $8,851,000 Value Per Square Foot $48.88  Implied Market Value $20,441,100 Value Per Square Foot $112.89  Assessment. Appeal Hearing Minutes  Present at Hearing: Scott Wyland Esq., (SD), Bill Rothman. Appraiser, David Schneider Esq., for appellant  Materials Presented: Appraisal Report (SD) Recent Appraisal Amount: $34,000,000 Date of Appraisal: 09/23/2024 Additional Notes: Board Decision:  Appraisal Prepared by: RSRAppraisers &/ Analysts  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Building $7,334,400 Total $8,851,000 Jeff Haste Brian A. Hudson, Sr.  Revised From:  Land $1,516,600 To: $1,516,600  $10,607,400 $12,124,000  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 10/10/2024  12:00PM Hearing Location  BOARD OF REVIEW ROOM STONEBRIDGE. APARTMENTS DE 1LLC 4230 KING GEORGE DR 2024-000112 LOWER PAXTON TWP 35-037-007-000-0000 Annual C 267,465  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $8,831,800 Value Per Square Foot $33.02  Implied Market Value $20,396,800 Value Per Square Foot $76.26  Assessment. Appeal Hearing Minutes  Present at Hearing: Scott' Wyland Esq. (SD), Bill Rothman. Appraiser, David Schneider Esq. for appellant  Materials Presented: copy of deeds, Appraisal report Recent Appraisal Amount: $40,000,000 Date of Appraisal: 09/23/2024 Additional Notes: Board Decision:  Appraisal Prepared by: RSR Appraisers & Analysts  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Building $5,575,700 Total $8,831,800 Jeff Haste Brian A. Hudson, Sr.  Revised From:  Land $3,256,100 To: $3,256,100  $11,162,800 $14,418,900  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Michael L. Solomon    Board of Assessment Appeals Dauphin County 10/10/2024  12:30PM Hearing Location  BOARD OF REVIEW ROOM VILLAGE OF LAUREL RIDGEILLC PHEASANT RIDGE DR UT1 2024-000111 LOWER PAXTON TWP 3-009-019-000-0000 Annual C 176,786  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $3,890,900 Value Per Square Foot $22.01  Implied Market Value $8,985,900 Value Per Square Foot $50.83  Assessment/ Appeal Hearing Minutes  Present at Hearing: Scott Wyland Esq., (SD), Bill Rothman Appraiser  Materials Presented: Appraisal Report RecentA Appraisal. Amount: $26,000,000 Date of Appraisal: 09/23/2024  Appraisal Prepared by: RSRAppraisers & Analysts Additional Notes: 1,2,3 bedroom units  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $3,224,400 Total $3,890,900 Michael L. Solomon Brian A. Hudson, Sr.  Revised From:  $666,500 To:  $666,500 $8,469,800 $9,136,300  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Jeff Haste