Dauphin County Board of Assessment Appeals  ApprovalofMinutes PUBLIC MEETING & HEARINGS HARRISBURG, PENNSYLVANIA DATE10/17/2024 TIME: 8:30am MINUTES  DAUPHIN COUNTY BOARD OF ASSESSMENTA APPEALS DAUPHIN COUNTY ADMINISTRATION BUILDING 2SOUTH 2ND STREET, 4TH FLOOR HEARING ROOM  I. II. III. IV.  CALL TOORDER -Mr. Hudson called the meeting to order at 8:30am  MOMENT OF SILENCE  PLEDGE OF ALLEGIANCE- - Mr. Hudson led the Pledge of Allegiançe.  ROLLCALL-  1) BOAA Members in Attendance- a. Chairman: Not Present b. Vice Chairman: Brian Hudson Jr. 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, Dennis Kent 4) School District- - Loren Szczesny, Sam Miller, Jim Diamond 5) Municipality. - Latoya Winfield, Kay Mann 6) Invited Guests - Gary Heiland  V. VI. [8/10/2024]  APPROVAL OF MINUTES -A motion by Mr. Haste to approve minutes of BOAA approval of minutes was seconded by Mr. Hudson unanimously approved.    VII.  OTHER MATTERS REQUIRING BOARD. ACTION  VIII.  PUBLIC PARTICIPATION  b.  IX. X.  ASSESSMENT APPEALS  BOARD MEMBER COMMENTS/DISCUSSION-Mr. N/A thanked stafff 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. Hudson Second by Mr. Haste adjourned the  meeting at 1:30pm  Respectfully submitted, Aryersa Melendez-Pabon BOAA Secretary    DAUPHIN COUNTY BOARD OF ASSESSMENT APPEALS  PUBLIC MEETING & HEARINGS October1 17, 2024 ApprovalofMInutes October 10, 2024  Mr. Haste made the motion to approve the minutes. Mr. Hudson seconded the motion. Mr. Hudson approved the motion.  DAUPHIN COUNTY BOARD OF ASSESSMENT APPEALS  PUBLIC MEETING & HEARINGS October 17, 2024 Veteran Exempt  Michael AI Hogancamp 3214H Hoffman St Harrisburg, PA17110 14-012-012  Mr. Michael. AH Hogancamp was approved byt thel Pennsylvania State Veterans' Commission on Aug 12, 2024.  Mr. Zito' Verified he does livet there and own the property. The Exemption period is January1,2025, through December: 31,2029. Mr. Hudson madet the motion to approve all Veteran Exemption.  Mr. Haste seconded ther motion. Mr. Haste approved the motion.    DAUPHIN COUNTY BOARD OF ASSESSMENT APPEALS  PUBLIC MEETING & HEARINGS October17,2024 CatLoss  Norman Ebersole 400SStreet Lykens, PA17048 69-009-107  Mr. &Mrs. Ebersole experienced at fire on July2,2 2024. Mr. Zito verified that they do qualify forr relief. Pre-assessment: $38,200; post-assessment: $11,500 Mr. Haste madet the motion to approve CatLoss. Mr. Hudson seconded the motion. Mr. Hudson approved the motion.    Board of Assessment Appeals Dauphin County 10/17/2024  08:30 AM Hearing Location  BOARD OF REVIEW ROOM LINLO PROPERTIESXLP 2550 INTERSTATE DR 2024-000183 SUSQUEHANNATWP 62-021-140-00-0000 Annual C 89,858  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present. Assessment $5,209,600 Value Per Square Foot $57.98  Implied Market Value $12,031,400 Value Per Square Foot $133.89  Assessment Appeal Hearing Minutes  Present at Hearing: Gary Heiland. Appraiser, Lowell Gates Owner  Materials Presented:  Recent Appraisal Amount: $9,250,000 Date of Appraisal: 07/31/2024  Appraisal Prepared by: Mid Atlantic Valuation Group Inc.  Additional Notes: 99 percent leased, Not on the market, al lot of parking space, Some short term lease, average to good  condition. Deny Change  Board Decision:  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $4,212,100 Total $5,209,600 Brian A. Hudson, Sr. Jeff Haste  Revised From:  $997,500 To:  $997,500 $3,505,700 $4,503,200  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Jeff Haste    Board of Assessment. Appeals Dauphin County 10/17/2024  08:30 AM Hearing Location  BOARD OF REVIEW ROOM LINLO PROPERTIES IX LP 4250 CRUMS MILL RD 2024-000184 LOWER PAXTON TWP 5-039-025-000-0000 Annual C 73,416  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $4,165,300 Value Per Square Foot $56.74  Implied Market Value $9,619,600 Value Per Square Foot $131.03  Assessment Appeal Hearing Minutes  Present at Hearing: Gary Heiland Appraiser, Lowell Gates Owner  Materials Presented: Appraisal Report Recent Appraisal. Amount: $8,400,000 Date of Appraisal: 07/31/2024  Appraisal Prepared by: Mid Atlantic' Valuation Group Inc. Additional Notes: 3 Story build, 6 tenants, Being marketed for lease.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $3,737,400 Total $4,165,300 Jeff Haste Brian A. Hudson, Sr.  Revised From:  $427,900 To:  $427,900 $3,209,300 $3,637,200  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Brian A. Hudson, Sr.    Board of Assessment Appeals Dauphin County 10/17/2024  08:30 AM Hearing Location  BOARD OF REVIEW ROOM LINLO PROPERTIES IIL LP 600 CORPORATE CIR 2024-000185 SUSQUEHANNATWP 62-023-061-00-0000 Annual C 19,352  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $1,032,700 Value Per Square Foot $53.36  Implied Market Value $2,385,000 Value Per Square Foot $123.24  Assessment, Appeal Hearing Minutes  Present at Hearing: Gary Heiland Appraiser, Lowell Gates Owner  Materials Presented: Appraisal Report Recent Appraisal Amount: $1,500,000 Date of Appraisal: 07/31/2024  Appraisal Prepared by: Mid Atlantic' Valuation Group inc.  Additional Notes: Vacating 2nd Floor March 21,2025, not up for sale, First floor staying the same.  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land $130,700 To: Building $902,000 Total $1,032,700 Brian A. Hudson, Sr. Jeff Haste  Revised From:  $130,700 $648,700 $779,400  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Jeff Haste    Board of Assessment. Appeals Dauphin County 10/17/2024  08:30 AM Hearing Location  BOARD OF REVIEW ROOM LINLO GOVERNOR CROSSING LLC 364 SAND HILL RD 2024-000186 DERRY TWP 24-044-048-00-0000 Annual R 0  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $23,600  Value Per Square Foot $23,600.00  Implied Market Value $54,500  Value Per Square Foot  Assessment Appeal Hearing Minutes  Present at Hearing: Gary Heiland. Appraiser, Lowell Gates Owner  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 Jeff Haste Brian A. Hudson, Sr.  Revised From:  $23,600 To: $0 $23,600  $23,600 $0 $23,600  Effective Date: 10/17/2024  Motion: Seconded:  Approved Motion: Brian A. Hudson, Sr.    Board of Assessment Appeals Dauphin County 10/17/2024  08:30 AM Hearing Location  BOARD OF REVIEWI ROOM LINLO GOVERNOR ÇROSSING LLC 626 FISHBURN RD 2024-000187 DERRY TWP 24-044-003-00-0000 Annual C 0  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $172,300 Value Per Square Foot $172,300.00  Implied Market' Value $397,900 Value Per Square Foot  Assessment. Appeal Hearing Minutes  Present at Hearing: Gary! Heiland. Appraiser, Lowell Gates Owner  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 Jeff Haste Brian A. Hudson, Sr.  Revised From:  $172,300 To: $0 $172,300  $172,300 $0 $172,300  Effective Date: 10/17/2024  Motion: Seconded:  Approved Motion: Brian A. Hudson, Sr.    Board of Assessment Appeals Dauphin County 10/17/2024  08:30 AM Hearing Location  BOARD OF REVIEW ROOM LINLO GOVERNOR CROSSING LLC 360 SANDHILL RD 2024-000188 DERRY TWP 24-044-047-00-0000 Annual R 1,433  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $23,600  Value Per Square Foot $16.47  Implied Market Value $54,500  Value Per Square Foot $38.03  Assessment, Appeal Hearing Minutes  Present at Hearing: Gary Heiland Appraiser, Lowell Gates Owner  Materials Presented: RecentAprasal/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 Jeff Haste Brian A. Hudson, Sr.  Revised From:  $23,600 To: $0 $23,600  $23,600 $0 $23,600  Effective Date: 10/17/2024  Motion: Seconded:  Approved Motion: Brian A. Hudson, Sr.    Board of Assessment Appeals Dauphin County 10/17/2024  08:30 AM Hearing Location  BOARD OF REVIEW/ROOM LINLO GOVERNOR CROSSING LLC 308W/GOVERNORI RD 2024-000189 DERRY TWP 24-044-001-000-0000 Annual C 0  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $182,700 Value Per Square Foot $182,700.00  Implied Market Value $421,900 Value Per Square Foot  Assessment Appeal Hearing Minutes  Present at Hearing: Gary Heiland Appraiser, Lowell Gates Owner  Materials Presented: Appraisal Report Recent Appraisal Amount: $290,000 Date of Appraisal: 07/31/2024  Appraisal Prepared by: Mid Atlantic' Valuation Group Inc.  Additional Notes: Bought. June of 2022, No permits pulled due to project not being approved.  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:  $182,700 To: $0 $182,700  $140,700 $0 $140,700  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Brian A. Hudson, Sr.    Board of Assessment Appeals Dauphin County 10/17/2024  08:30 AM Hearing Location  BOARD OF REVIEW ROOM LINLO GOVERNOR CROSSING LLC 370 SAND HILL RD 2024-000190 DERRY TWP 24-044-049-00-0000 Annual R 1,404  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $23,600  Value Per Square Foot $16.81  Implied Market Value $54,500  Value Per Square Foot $38.82  Assessment, Appeal Hearing Minutes  Present at Hearing: Gary Heiland Appraiser, Lowell Gates Owner  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 Jeff Haste Brian A. Hudson, Sr.  Revised From:  $23,600 To: $0 $23,600  $23,600 $0 $23,600  Effective Date: 10/17/2024  Motion: Seconded:  Approved Motion: Brian A. Hudson, Sr.    Board of Assessment Appeals Dauphin County 10/17/2024  09:00 AM Hearing Location  BOARD OF REVIEW ROOM STATE STREET HOLDINGS LLC  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  20N2NDST 2024-000130 CITY OF HARRISBURG 03-003-020-00-0000 Annual C 20,868  Present Assessment $1,511,900 Value Per Square Foot $72.45  Implied Market Value $3,491,700 Value Per Square Foot $167.32  Assessment Appeal Hearing Minutes  Present at Hearing: Gary Heiland Appraiser, Angela Magullien Esq.,  Materials Presented: Appraisal report Recent AppraisalAmount $1,460,000 Date of Appraisal: 07/31/2024  Appraisal Prepared by: Mid-Atlantic Valuation Group Inc.  Additional Notes: No parking, Basement, 1st Floor tenant resturant, No current sale, 39.8 percent leased.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $1,333,800 Total $1,511,900 Jeff Haste BrianA. Hudson, Sr.  Revised From:  $178,100 To:  $178,100 $861,100 $1,039,200  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Brian A. Hudson, Sr.    Board of Assessment Appeals Dauphin County 10/17/2024  09:25 AM Hearing Location  BOARD OF REVIEW ROOM PPLI ELECTRIC UTILITIES CORPORATION  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  628S20THS ST 2024-000138 CITY OF HARRISBURG 13-052-054-000-0000 Annual C 0  Present Assessment $13,500  Value Per Square Foot $13,500.00  Implied Market' Value $31,200  Value Per Square Foot  Assessment. Appeal Hearing Minutes  Present at Hearing: Frank D'Amore Esq., Gary Heiland. Appraiser  Materials Presented: Appraisal Report Recent Appraisal Amount: $900,000 Date of Appraisal: 07/30/2024 Additional Notes: Board Decision:  Appraisal Prepared by: Mid Atlantic' Valuation Group Inc.  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total  Revised From:  $10,100 To: $3,400 $13,500  $5,800 $2,000 $7,800  Effective Date: 01/01/2025  Motion: Seconded:  Brian A. Hudson, Sr. Jeff Haste  Approved Motion: Jeff Haste    Board of Assessment Appeals Dauphin County 10/17/2024  09:25 AM Hearing Location  BOARD OF REVIEW ROOM PPLELECTRIC UTILITIES CORPORATION  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  642S20THST 2024-000160 CITY OF HARRISBURG 13-053-022-0.0000 Annual C 19,086  Present Assessment $883,500 Value Per Square Foot $46.29  Implied Market Value $2,040,400 Value Per Square Foot $106.91  Assessment Appeal Hearing Minutes  Present at Hearing: Gary Heiland appraiser, Frank D' Amore Esq., Materials Presented: Parcel report, Appriasal report  RecentA Appraisal. Amount: $900,000 Date of Appraisal: 07/30/2024  Appraisal Prepared by: Mid Atlantic Valuation Group Inc.  Additional Notes: Currently not in use, No windows, Operating center not in current use.  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total  Revised From:  $144,900 To: $738,600 $883,500  $144,900 $366,900 $511,800  Effective Date: 01/01/2025  Motion: Seconded:  Brian A. Hudson, Sr. Jeff Haste  Approved Motion: Jeff Haste    Board of Assessment Appeals Dauphin County 10/17/2024  09:25 AM Hearing Location  BOARD OF REVIEW ROOM PP&L INCORPORATED ROUTE: 209 2024-000161 WASHINGTONTWP 66-008-029-0-0000 Annual U 28,096  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $753,900 Value Per Square Foot $26.83  Implied Market Value $1,741,100 Value Per Square Foot $61.97  Assessment, Appeal Hearing Minutes  Present at Hearing: Gary Heiland Appraiser, Frank D'Amore Esq,  Materials Presented: parcel report Recent Appraisal Amount: $980,000 Date of Appraisal: 07/31/2024  Appraisal Prepared by: Mid Atlantic' Valuation Group Inc. Additional Notes: Industrial Place, No leases, Average condition.  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:  $192,000 To: $561,900 $753,900  $192,000 $327,600 $519,600  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Brian A. Hudson, Sr.    Board of Assessment Appeals Dauphin County 10/17/2024  09:25 AM Hearing Location  BOARD OF REVIEW ROOM PP&L INCORPORATED 1801 BROOKWOOD: ST 2024-000162 CITY OF HARRISBURG 13-050-005-0-0000 Annual U 63,310  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $3,443,700 Value Per Square Foot $54.39  Implied Market Value $7,953,100 Value Per Square Foot $125.62  Assessment, Appeal Hearing Minutes  Present at Hearing: Gary Heiland Appraiser, Frank D'Amore Esq.,  Materials Presented: parcel report Recent Appraisal Amount: $4,150,000 Date ofA Appraisal: 07/31/2024  Appraisal Prepared by: Mid Atlantic Valuation Group Inc.  Additional Notes: Currently in use, Not upt for sale, Utility service center, Fair to average condition.  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $2,668,900 Total $3,443,700 BrianA. Hudson, Sr. Jeff Haste  Revised From:  $774,800 To:  $774,800 $1,862,200 $2,637,000  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Jeff Haste    Board of Assessment Appeals Dauphin County 10/17/2024  09:50 AM Hearing Location  BOARD OF REVIEW ROOM BLUE MOUNTAIN PROPERTIES LLC 27930LDPOST RD 2024-000157 SUSQUEHANNATWP 62-013-153-00-0000 Annual C 17,294  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $1,640,400 Value Per Square Foot $94.85  Implied Market Value $3,788,500 Value Per Square Foot $219.06  Assessment Appeal Hearing Minutes  Present at Hearing: Randy' Varner Esq., Gary Heiland Appraiser, Holly Evans Property manager  Materials Presented: Appraisal report Recent Appraisal Amount: $1,380,000 Date of Appraisa!: 08/01/2024  Appraisal Prepared by: Mid-Atlantic Valuation Group inc.  Additional Notes: 3 story build, 1 tenant on a reduce rent, Not up for sale, Marketing up for lease, 2 spaces available.  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $1,489,600 Total $1,640,400 Jeff Haste Brian A. Hudson, Sr.  Revised From:  $150,800 To:  $150,800 $607,000 $757,800  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Brian A. Hudson, Sr.    Board of Assessment Appeals Dauphin County 10/17/2024  10:15 AM Hearing Location  BOARD OF REVIEW ROOM AMP INCORPORATED 2900 FULLING MILL RD 2024-000074 LOWER SWATARATWP 36-007-086-00-0000 Annual C 191,856  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $8,812,600 Value Per Square Foot $45.93  Implied Market Value $20,352,400 Value Per Square Foot $106.08  Assessment. Appeal Hearing Minutes  Present at Hearing: Gary Heiland. Appraiser, Christina Gongaware Esq.,  Materials Presented: APPRAISAL REPORT Recent. Appraisal Amount: $7,570,000 Date of Appraisal: 07/29/2024  Appraisal Prepared by: Mid Atlantic' Valuation Group Inc.  Additional Notes: Not up for sale, 2nd floor all office space, Most of the 1st floor office space.  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $8,184,700 Total $8,812,600 Brian A. Hudson, Sr. Jeff Haste  Revised From:  $627,900 To:  $627,900 $5,304,200 $5,932,100  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Jeff Haste    Board of Assessment Appeals Dauphin County 10/17/2024  10:40 AM Hearing Location  BOARD OF REVIEWI ROOM CTL PROPCOILLC HIGH POINTE BLVD UT2 2024-000056 SWATARATWP 63-027-306-00-0000 Annual C 99,060  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $3,900,000 Value Per Square Foot $39.37  Implied Market' Value $9,006,900 Value Per Square Foot $90.92  Assessment. Appeal Hearing Minutes  Present at Hearing: Gary Heiland Appraiser, Christina Gongaware Esq.,  Materials Presented: POA, appraisal report. Recent Appraisal Amount: $6,700,000 Date ofA Appraisa!: 07/29/2024  Appraisal Prepared by: MIDATLANTIC VALUATION GROUP INC. Additional Notes: Built in 2006, Under bankruptcy, Property not up for sale/market  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Building $2,462,000 Total $3,900,000 BrianA A. Hudson, Sr. Jeff Haste  Revised From:  Land $1,438,000 To: $1,438,000  $1,809,500 $3,247,500  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Jeff Haste    Board of Assessment Appeals Dauphin County 10/17/2024  11:05 AM Hearing Location  BOARD OF REVIEW ROOM FAIRMONT PROPERTY LLC 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: Joseph Obrian Esq., Mike Rohm as the appraiser  Materials Presented: Recent Appraisal. Amount: Date of Appraisal: Appraisal Prepared by:  Additional Notes: Under appeal with commonwealth.  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Building $10,613,900 Total $13,378,000 Jeff Haste Brian A. Hudson, Sr.  Revised From:  Land $2,764,100 To: $2,764,100  $10,613,900 $13,378,000  Effective Date: 10/17/2024  Motion: Seconded:  Approved Motion: Brian A. Hudson, Sr.    Board of Assessment Appeals Dauphin County 10/17/2024  11:05 AM Hearing Location  BOARD OF REVIEW ROOM KOSKAP PARTNERS 441 FRIENDSHIP RD 2024-000164 SWATARATWP 63-024-056-000-0000 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: Joseph Obrian Esq., Mike Rohm as the appraiser  Materials Presented: Appraisal Report Recent Appraisal Amount: $2,750,000 Date of Appraisal: 08/20/2024  Appraisal Prepared by: Commonwealth commercial appraisal Group Additional Notes: Property is listed for sale price is undisclosed.  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $2,500,000 Total $2,746,400 Jeff Haste Brian A. Hudson, Sr.  Revised From:  $246,400 To:  $246,400 $1,399,000 $1,645,400  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Brian A. Hudson, Sr.    Board of Assessment Appeals Dauphin County 10/17/2024  11:30 AM Hearing Location  BOARD OF REVIEW ROOM A10 PAF 2015IREO NORTHWOODS LLC 1800 LINGLESTOWN RD 2024-000028 SUSQUEHANNATWP 62-09204-00.-0000 Annual C 59,144  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $3,182,400 Value Per Square Foot $53.81  Implied Market Value $7,349,700 Value Per Square Foot $124.27  Assessment, Appeal Hearing Minutes  Present at Hearing: Edward Hirshberg Esq., Emily Risser appraiser  Materials Presented: Appraisal Report Recent Appraisal Amount: $6,950,000 Date of Appraisal: 08/01/2024  Appraisal Prepared by: Newmark' Valution & Advisory  Additional Notes: This appraisal report is including parce1s62-009-246,62-009-256  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $2,717,000 Total $3,182,400 Jeff Haste Brian A. Hudson, Sr.  Revised From:  $465,400 To:  $465,400 $446,900 $912,300  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Brian A. Hudson, Sr.    Board of Assessment, Appeals Dauphin County 10/17/2024  11:30AM  Hearing Location Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  BOARD OF REVIEW ROOM A10 PAF 2015IREO NORTHWOODS LLC 4401 DEER PATH RD 2024-000029 SUSQUEHANNATWP 62-009246-00-0000 Annual C 104,512  Present Assessment $8,791,600 Value Per Square Foot $84.12  Implied Market Value $20,303,900 Value Per Square Foot $194.27  Assessment. Appeal Hearing Minutes  Present at Hearing: Edward Hirshberg Esq., Emily Risser appraiser  Materials Presented: Recent Appraisal Amount: Date of Appraisal: Appraisal Prepared by:  Additional Notes: Vacant property 3 percent occupancy.  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $8,037,900 Total $8,791,600 Jeff Haste Brian A. Hudson, Sr.  Revised From:  $753,700 To:  $753,700 $1,767,000 $2,520,700  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Brian A. Hudson, Sr.    Board of Assessment Appeals Dauphin County 10/17/2024  11:30 AM Hearing Location  BOARD OF REVIEW ROOM A10 PAF 2015IREO NORTHWOODS LLC DEER PATH RD TRACT5 5 2024-000030 SUSQUEHANNATWP 62-009-256-000-0000 Annual C 0  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $92,100  Value Per Square Foot $92,100.00  Implied Market Value $212,700 Value Per Square Foot  Assessment, Appeal Hearing Minutes  Present at Hearing: Edward Hirshberg Esq,, Emily Risser Appraiser  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 Jeff Haste Brian A. Hudson, Sr.  Revised From:  $92,100 To: $0 $92,100  $26,700 $0 $26,700  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Brian A. Hudson, Sr.    Board of Assessment Appeals Dauphin County 10/17/2024  11:55 AM  Hearing Location Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  BOARD OF REVIEW ROOM TECPORT BUSINESS CAMPUS LLC 479 PORT' VIEW DRL7D 2024-000132 SWATARATWP 3-02/-312-00-0000 Annual C 27,314  Present Assessment $2,073,200 Value Per Square Foot $75.90  Implied Market Value $4,788,000 Value Per Square Foot $175.29  Assessment Appeal Hearing Minutes  Present at Hearing: Richard Nuffort Esq., Joel Miller Owner  Materials Presented: Tec port business campus LLC Profit and Loss sheets, Appraisal report.  Recent Appraisal Amount: $2,660,000 Date of Appraisal: 09/23/2024  Appraisal Prepared by: Ryan Hulbb MAI SRAI Principle Valuation & advisory Grp Additional Notes: Property noti for sale, Mainly Vacant, 90 percent empty.  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $1,689,300 Total $2,073,200 Jeff Haste Brian A. Hudson, Sr.  Revised From:  $383,900 To:  $383,900 $785,200 $1,169,100  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Brian A. Hudson, Sr.    Board of Assessment Appeals Dauphin County 10/17/2024  11:55 AM Hearing Location  BOARD OF REVIEW ROOM FRI PARK: 283 LOGISTICS CENTER LLC 2701 NI MARKET ST 2024-000133 LONDONDERRYTWP 34-026-019-000-0000 Annual C 709,712  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $31,155,500 Value Per Square Foot $43.90  Implied Market Value $71,952,700 Value Per Square Foot $101.38  Assessment Appeal Hearing Minutes  Present at Hearing: Richard Nuffort Esq., Kristen Lehman Appraiser  Materials Presented: Appraisal report Recent Appraisal Amount: $62,900,000 Date of Appraisal: 10/06/2024 Appraisal Prepared by: Kristin Lehman  Additional Notes: currently 57% leased, Unit 1 Vacant, Unit 2 occupied, Comps provided by School District. Lease  agreement pending. Deny Change  Board Decision:  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Building $29,691,400 Total $31,155,500 Jeff Haste Brian A. Hudson, Sr.  Revised From:  Land $1,464,100 To: $1,464,100  $34,041,900 $35,506,000  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Brian A. Hudson, Sr.    Board of Assessment Appeals Dauphin County 10/17/2024  11:55/ AM Hearing Location  BOARD OF REVIEW ROOM FIRST INDUSTRIAL HARRISBURG 2701 COMMERCE DR 2024-000134 LOWER SWATARATWP 3-007-065-000-0000 Annual C 48,069  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $1,791,800 Value Per Square Foot $37.28  Implied Market Value $4,138,100 Value Per Square Foot $86.09  Assessment, Appeal Hearing Minutes  Present at Hearing: Richard Nuffort Esq., Kristen Lehman. Appraiser  Materials Presented: Appraisal Report RecentApprasalAmount $2,655,000 Date of Appraisal: 09/09/2024  Appraisal Prepared by: Advantage real estate. Advisors Additional Notes: Mid -2025 lease ending, No elevators in build.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $1,380,300 Total $1,791,800 Brian A. Hudson, Sr. Jeff Haste  Revised From:  $411,500 To:  $411,500 $1,380,300 $1,791,800  Effective Date: 10/17/2024  Motion: Seconded:  Approved Motion: Jeff Haste    Board of Assessment Appeals Dauphin County 10/17/2024  12:15 PM Hearing Location  BOARD OF REVIEW ROOM 1511 NO FRONT STREET LLC 1511 N FRONT ST 2024-000191 CITY OF HARRISBURG 06-001-002-00-0000 Annual C 5,144  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $148,500 Value Per Square Foot $28.87  Implied Market Value $343,000 Value Per Square Foot $66.67  Assessment Appeal Hearing Minutes  Present at Hearing: Jeffrey Walters. Appraiser, Mark Hipp Esq., Materials Presented: Income and Expense report Recent Appraisal Amount: $80,000 Date of Appraisal: 08/30/2024  Appraisal Prepared by: Walters Appraisal Services Inc.  Additional Notes: Unoccupied, Office build, Flood Damage, No use for 2years, Not listed for sale, No permits pulled.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total  Revised From:  $53,200 To: $95,300 $148,500  $15,500 $27,800 $43,300  Effective Date: 01/01/2025  Motion: Seconded:  Brian A. Hudson, Sr. Jeff Haste  Approved Motion: Jeff Haste    Board of Assessment Appeals Dauphin County 10/17/2024  12:15 PM Hearing Location  BOARD OF REVIEW ROOM 1515 NO FRONT STREETI LLC 1515 N FRONT ST 2024-000192 CITY OF HARRISBURG 06-001-001-000-0000 Annual C 3,748  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $137,000 Value Per Square Foot $36.55  Implied Market Value $316,400 Value Per Square Foot $84.42  Assessment, Appeal Hearing Minutes  Present at Hearing: Jeffrey Walters appriaser, Mark Hipp Esq.  Materials Presented: Appraisal Report Recent Appraisal Amount: $120,000 Date of Appraisal: 08/30/2024  Appraisal Prepared by: Walters Appraisai Services inc.  Additional Notes: Unoccupied, Office build, Flood damage, Not listed for sale, One story, No permits pulled.  Board Decision:  Deny Change  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total  Revised From:  $49,500 To: $87,500 $137,000  $21,900 $38,700 $60,600  Effective Date: 01/01/2025  Motion: Seconded:  Brian A. Hudson, Sr. Jeff Haste  Approved Motion: Jeff Haste    Board of Assessment. Appeals Dauphin County 10/17/2024  12:30 PM Hearing Location  BOARD OF REVIEW ROOM MCMURRAY MICHAELJ 321ADELIAS ST 2024-000137 MIDDLETOWN BORO 42-040-017-000-0000 Annual R 3,436  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $148,900 Value Per Square Foot $43.34  Implied Market Value $343,900 Value Per Square Foot $100.08  Assessment Appeal Hearing Minutes  Present at Hearing: Idal McMurray Owner, Judy Sterwig Appraiser  Materials Presented:  Recent Appraisal Amount: $270,000 Date of Appraisal: 09/30/2024  Appraisal Prepared by: JSRAppraisal Group Inc  Additional Notes: 3 unit Residential property, Not on the market, Fully occupied, Front unit 1, back unit 2.  Board Decision:  Deny Change Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building Total  Revised From:  $17,800 To: $131,100 $148,900  $17,800 $107,800 $125,600  Effective Date: 01/01/2025  Motion: Seconded:  Brian A. Hudson, Sr. Jeff Haste  Approved Motion:, Jeff Haste    Board of Assessment Appeals Dauphin County 10/17/2024  12:45 PM Hearing Location  BOARD OF REVIEW ROOM 717 RUNNING QUAIL PROPERTIES LLC 4201 CRUMS MILL RD 2024-000120 LOWER PAXTON TWP 35-039-022-00-0000 Annual C 21,440  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $1,421,000 Value Per Square Foot $66.28  Implied Market Value $3,281,800 Value Per Square Foot $153.07  Assessment Appeal Hearing Minutes  Present at Hearing: Scott' Wyland Esq. (SD), Bill Rothman Appraiser, Lee Cohan Owner/Investor Materials Presented: copy of deed, Appraisal Report(SD), Appraisal report from appellant.  Recent Appraisal Amount: $4,200,000 Date of Appraisal: 08/15/2024  Appraisal Prepared by: RSRAppraisers & Analysts  Additional Notes: Appraisal from Advantage Real Estate Advisors (for appellant) Appraisal amount 2,900,000, Date of  appraiser 8/1/2024. Deny Change  Board Decision:  Abandoned for Failure to Appear Withdrawn by Appellant Exempt Status Land Building $1,191,500 Total $1,421,000 Jeff Haste Brian. A. Hudson, Sr.  Revised From:  $229,500 To:  $229,500 $1,307,700 $1,537,200  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Brian A. Hudson, Sr.    Board of Assessment Appeals Dauphin County 10/17/2024  01:00 PM Hearing Location  BOARD OF REVIEW ROOM COLONIAL PLACE LP 4775 LINGLESTOWN RD 2024-000193 LOWER PAXTONT TWP 35-014-008-000-0000 Non-Annual C 13,730  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $699,100 Value Per Square Foot $50.92  Implied Market' Value $1,614,500 Value Per Square Foot $117.59  Assessment Appeal Hearing Minutes  Present at Hearing: Art Campbell Realtor, Richard a Bluis Partner  Materials Presented: Appraisal report from 2023 (cant be used) brought as an example.  Recent Appraisal Amount: Date of Appraisal: Appraisal Prepared by:  Additional Notes: Tenants/vacant, 60 percent 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:  $277,500 To: $421,600 $699,100  $201,900 $421,600 $623,500  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Brian A. Hudson, Sr.    Board of Assessment Appeals Dauphin County 10/17/2024  01:00 PM Hearing Location  BOARD OF REVIEW ROOM COLONIAL PLACE LP 4785 LINGLESTOWN RD 2024-000194 LOWER PAXTON TWP 35-014-477-000-0000 Annual C 13,806  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $703,200 Value Per Square Foot $50.93  Implied Market Value $1,624,000 Value Per Square Foot $117.63  Assessment Appeal Hearing Minutes  Present at Hearing: Art Campbell Realtor, Richard al Bluis Partner  Materials Presented: Recent Appraisal Amount: Date ofA Appraisal: Appraisal Prepared by: Additional Notes: 100% 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:  $277,500 To: $425,700 $703,200  $201,900 $421,600 $623,500  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Brian A. Hudson, Sr.    Board of Assessment. Appeals Dauphin County 10/17/2024  01:05 PM Hearing Location  BOARD OF REVIEW ROOM TIKARAM DHUNGANA 6641 CLEARFIELD ST 2024-000195 SWATARATWP -021-091-00-0000 Annual C 0  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  SHREE VAISHNAV PARISHAD HARRISBURG  Present Assessment $357,800 Value Per Square Foot $357,800.00  Implied Market' Value $826,300 Value Per Square Foot  Assessment, Appeal Hearing Minutes  Present at Hearing: Tika Ram Dhungana  Materials Presented: Copy of original appeal application submitted in 2020, statement explaing why they are requesting  exemption, PAS state bureau of corporation and chartiable organizations, Common wealth OfPA Articles of amendment, 501(C) form, Copy of their certificate of exemption, List of broad memebers  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 Jeff Haste Brian A. Hudson, Sr.  Revised From:  $142,500 To: $215,300 $357,800  $142,500 $215,300 $357,800  Effective Date: 07/01/2024  Motion: Seconded:  Approved Motion: Brian A. Hudson, Sr.    Board of Assessment Appeals Dauphin County 10/17/2024  01:10 PM Hearing Location  BOARD OF REVIEW ROOM GRATZI HISTORICAL SOCIETY 8WMARKETST 2024-000196 GRATZBORO 27-003-050.000.0000 Exemption E 5,240  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $62,600  Value Per Square Foot $11.95  Implied Market' Value $144,600 Value Per Square Foot $27.59  Assessment. Appeal Hearing Minutes  Present at Hearing: Bruce Wolfe  Materials Presented: Brochure, Common Wealth of PAI nonprofit organization, Articles ofi incorporation, ByLaws, 501(c).  form, Copy of 990-N form, List of broad members, Financials, Constitution of Gratz Historical Society,  Certification of registration, Copy of Deed.  Recent Appraisal Amount: Date of Appraisa!: Appraisal Prepared by: Additional Notes: 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:  $9,300 To: $53,300 $62,600  $9,300 $53,300 $62,600  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Brian A. Hudson, Sr.    Board of Assessment Appeals Dauphin County 10/17/2024  01:10 PM Hearing Location  BOARD OF REVIEW ROOM GRAIZHISTORICAL SOCIETY SPECKTOWN RD 2024-000197 LYKENS TWP 39-009-005-00-0000 Exemption E 925  Owner(s) Location Docket Number Municipality Parcel Number(s) Reason Land Use Square Footage  Present Assessment $20,500  Value Per Square Foot $22.16  Implied Market Value $47,300  Value Per Square Foot $51.18  Assessment Appeal Hearing Minutes  Present at Hearing: Bruce Wolfe  Materials Presented: Brochure, Common Wealth of PAI nonprofit organization, Articles ofi incorporation, ByLaws, 501(c)  form, Copy of 990-N form, List of broad members, Financials, Constitution of Gratz Historical Society,  Certification of registration, 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 Total Jeff Haste Brian A. Hudson, Sr.  Revised From:  $11,000 To: $9,500 $20,500  $11,000 $9,500 $20,500  Effective Date: 01/01/2025  Motion: Seconded:  Approved Motion: Brian A. Hudson, Sr.