►
Description
Meeting of Council's Committee of the Whole to hear testimony on the following bills/resolutions: Bill Nos. 160170, 160171, and 160172 & Resolution No. 160180 regarding the FY2017 Capital Budget.
Testimony from:
Carla Pagan, Executive Director, Board of the Revision of Taxes
http://phlcouncil.com/FY17-council-budget-center
A
A
B
Today,
with
senior
staff,
so
the
board
of
a
vision
of
taxes
is
charged
with
the
main
function
of
hearing
appeals
on
real
property
assessment
valuations
and
correcting
iniquities
and
those
values.
The
board
also
renders
decisions
on
nunc
pro
tunc
petitions
and
unique
nonprofit
applications.
Our
FY
17
proposed
budget
is
11
percent
above
FY
16.
Current
projections.
B
Pennsylvania
state
law
requires
the
BRT
to
dispose
of
Appeals
as
promptly
as
possible
and
since
the
implementation
of
a
VI,
2014
avi
doing
so
has
been
a
huge
undertaking
and
a
great
challenge.
Two
years
after
a
VI
I'm
pleased
to
announce
that
we
are,
we
have
less
than
1%
of
2014
appeals
pending
we're
95%
of
the
way
through
2015
Appeals
and
we're
halfway
through
the
2016
appeal
hearing
season.
B
The
other
one
item
I'd
like
to
highlight
is
that
you
all
have
heard
that
the
OPA
is
implementing
a
new
cama
system
and
we're
pleased
to
be
a
part
of
that
cama
system
as
well.
That
new
system
will
include
an
appeal
module
that
we're
excited
to
be
a
part
of
it
will
streamline
our
private
workflow
processes
and
improve
communication
between
the
departments
and
taxpayers.
C
You
mr.
Joker,
first
of
all
good
afternoon
and
the
most
telling
part
of
of
your
testimony
so
far
was
that
we
survived
it
because
there
was
such
a
foreshadow
of
doom.
You
know,
and
and
yes,
it
was
painful
and
for
a
particular
neighbor
neighborhoods,
very
pink,
but
we
seem
to
be
stabilizing
a
bit
and
what
my
question
is
is
when
we
did
it.
It
was
in
an
attempt
to
be
revenue-neutral.
C
C
B
So
appeals
were
due
for
that
a
VI
season
in
October
of
2013
and
we
the
board,
started
those
hearings
in
January
of
2014,
so
probably
around
30
to
40
percent
were
heard
at
the
end
of
calendar
year,
2014
the
remaining
in
calendar
year
2015,
so
2016,
we've
spent
doing
cleanup
accounts
some
of
those
larger
commercial
properties
that
had
it
very
extensive
hearing
testimonies.
They
were
heard
this
year
and
then
a
few
people.
They
were
getting
loop
programs
or
homesteads
resolved
and
then
they
had
their
appeal
hearing.
So.
C
B
So
of
all
the
hearings
that
have
been
scheduled
and
decisions
rendered,
probably
fifty
about
50%,
ended
up
being
settled
with
OPA,
where
the
board
made
no
decision
on
those
cases
and
then
of
the
50%
that
were
heard
by
the
board.
It's
almost
split
down
the
middle
of
the
amount
that
were
reduced,
the
marquee
value
was
reduced
and
the
marquee
value
was
denied,
whereas
remained
as
is
so.
C
C
D
D
B
2014
appeals
probably
remain
and
honestly
some
of
those
they
are
coming
back
from
the
courts.
So,
for
example,
if
someone
had
their
2014
appeal
heard
one
year
ago,
they
were
not
satisfied.
They
could
have
gone
to
the
Court
of
Common
Pleas
to
appeal.
The
Board's
decision
we're
starting
to
hear
those
2014
appeals
now
so.
B
D
B
D
Something
that
you
can
put
together,
because
I
know
you
tell
us
that
there
was.
You
know,
X
amount
revised
by
the
board
I'd
like
to
know
in
dollar
value.
What
was
revised?
Yes,
and
it
would
just
be
helpful
to
understanding
the
other
question
I
have,
for
you
is,
do
you
have
you
the
necessary
tools,
the
BRT
and
because
here's?
What
happens
because
I
come
from
the
private
sector,
mm-hmm.
A
D
Private
people
hire
the
best
lawyers
in
the
city
and
the
best
Real
Estate
Appraisers
in
the
city,
and
they
go
into
the
BRT
and
they
have
all
the
information
and
data
which
our
people
don't
have
access
to
and
have
you
seen
that
that's
been
a
problem
in
holding
the
values
and
and
in
making
sure
that
we
don't
get
clobbered.
Basically.
B
We
do
have
far
less
resources
and
those
in
the
private
sector
I
think
the
composition
of
our
board
right
now
we're
seven
member
appeals
board.
They
come
from
a
broad
backgrounds,
some
attorneys
some
appraisers,
and
they
do
residential
and
commercial
appraisals
and
then
some
have
general
real
estate
backgrounds.
So
that's
been
very
helpful.
B
If
we
did
not
have
that
diverse
group,
we
would
have
suffered
greatly
the
one
thing
that
we
will
get
this
coming
fiscal
year
that
we
did
not
have
in
the
past
is
we
have
money
in
our
budget
for
a
new
consultant
that
will
provide
additional
support
with
assistance,
valuing
those
higher-end
properties.
I
would.
D
D
And
then
maybe
we
said
for
properties
above
five
storeys
live
values,
10%
people
at
least
have
an
idea
what
the
goal
is
and
you
can
adjust
from
that
level
because
of
course,
properties
right
on
the
water
are
gonna,
be
more
valuable,
but
property
is
not
gonna,
be
less,
but
that's
a
good
basis
where
you
could
store
from
if
we
put
in
place
a
set
of
those
types
of
rules
of
uniformity.
Wouldn't
that
make
this
appeal
process
a
lot
more
streamlined
easier
and
a
lot
less
appeals
filing
sure.
B
D
A
E
Massive
budget
cuts
were
happening
to
schools
as
a
result,
and
there
was
a
number
of
different
concerns
that
were
raised
to
the
BRT
about
what
could
be
perceived
as
a
sluggish
process,
not
a
lot
of
clarity
about
the
amount
of
time
that
was
spent.
What
the
hours
were
for
BRT.
Commissioners,
could
you
speak
to
that.
B
Sure
so
January
of
the
tax
year
in
question
is
the
normal
timeline
that
we
start
hearing
appeals
so,
for
example,
right
now
we're
receiving
Appeals
for
tax
year
2017
they're
due
October
and
we'll
start
those
appeal
hearings
in
January.
So
that's
the
normal
timeline
that
timeline
allows
people
to
get
their
flr
decisions
in,
ideally,
their
decision
rendered
if
they're
unsatisfied
with
that
decision
than
to
appeal
with
the
BRT.
B
So
January
is
a
normal
time
to
start
the
second
part
of
that
that
it
from
my
opinion,
seen
if
we
seem
to
fall
on
deaf
ears,
24,000
or
a
lot
of
Appeals
and
before
the
board
approached
this
the
AVI
the
reassessment
year.
We
looked
at
other
municipalities
as
large
as
Philadelphia
and
and
looked
at
how
they
went
through
that
large
number
of
Appeals
in
a
shorter
period
of
time,
and
what
we
found
were
that
most
of
those
appeal
process
number
one.
You
don't
go
before
a
full
seven
member
board
and
then
two.
B
They
also
allow
the
property
owner
far
less
testimony.
So
in
most
townships
you
get
fifteen
minutes
to
come
in,
make
your
case
and
get
out
which
works.
Fine.
Maybe
if
you're
a
homeowner
and
your
property
value
is
50
thousand
dollars
or
even
two
hundred
thousand
dollars,
but
when
you're
getting
into
those
cases
with
substantial
market
value,
you
do
need
more
more
time
to
hear
those
cases
and.
B
B
Avi,
first
time
ever
we
did
not
require
all
seven,
so
you
need
four
board
members
to
make
a
quorum
and
as
a
matter
of
fact,
for
several
months
during
the
avi
hearing
process,
we
split
the
board.
So
we
had
hearing
sessions,
9:30
a.m.
11:30
a.m.
and
1:00
or
1:30
p.m.
and
then
split
the
board.
So
we
can
hear
several
hundred
cases
in
a
day
versus
fifty
in
one
day
was.
E
B
B
I
can
tell
you
matter-of-factly
is
that
we
had
several
months
where
we
had
three
sessions
in
one
day
and
two
non
oral
sessions
during
the
week,
and
we
also
had
a
period
where
we
had
to
hearing
sessions
in
one
day
and
then
non
oral
Appeals,
maybe
three
days
a
week
so
that
very
through
the
hearing
season
and
in
that
hearing
season
for
a
VI
was
January
of
2014.
All
the
way
through
December
of
2015
were.
B
E
You
know
I,
don't
think
it
helps
to
rehash
the
past.
I
think
that
it
was
well
established
by
a
number
of
members,
including
myself,
when
I
was
outside
of
City
Council,
who
raised
direct
concerns
with
the
BRT
about
the
sluggish
pace
of
the
appeals,
as
somebody
who
is
currently
on
City
Council
I
tremendously
value
the
property
tax
I
think
it
is
the
bread
and
butter
of
school
financing.
E
E
We
run
the
risk
of
severely
impacting
not
just
city
funding,
but
also
School
District
funding
at
a
time
when
we
can't
really
afford
to
not
only
even
just
deal
with
it
but
but
significantly
delay
money
I
mean
cash
flow
with
the
School
District
of
Philadelphia
is
an
important
issue.
What
assurances
can
you
make
going
forward
that
should
we
engage
in
all
these
appeals
that
the
BRT
has
a
process
in
which
appeals
are
heard
and
resolved
in
an
extremely
timely
manner,
I'd
be
interested
in
hearing.
B
Usually
we
set
our
hearing
calendar
based
on
the
anticipated
number
of
Appeals,
so
it
varies
per
year.
Some
years
we
have
three
thousand
five
thousand
peels
avi
said
a
record
number
peels
I,
don't
think
City
of
Philadelphia's
has
seen
that
quantity
and
appeal
filings
in
more
than
20
years,
if,
even
so,
you
know
but
I
think
you
know
there
allowances
in
place
and
we
have
processes
in
place
to
adjust
our
scheduling
accordingly.
E
B
E
To
know
like
has
any
practices
substantively
changed
for
you
to
ensure
that
there's
a
more
timely
delivery?
For
example,
can
you
guarantee
that
appeals
will
be
resolved,
filed
and
resolved
within
a
certain
30
45
60
day
process,
as
opposed
to
neighbors
and
residents
and
constituents
of
mine
who
complained
about
going
months
without
hearing
or
waiting
for
an
appeal?
So.
B
B
B
E
Guess
I'm
just
wondering
how
it
is
that
a
resident
who
files
an
appeal
on
their
property
tax
could
wait
30
days
or
17
months
to
get
an
appeal
heard
before
them
before
the
VRT.
Is
there
any
kind
of
a
timeline
that
you
can
guarantee
that
your
appeal
will
be
heard
within
or
reviewed
within
a
particular
timeline
and
then
resolved
within
another?
Well.
B
So
I'll
tell
you
our
appeal
filing
deadlines,
always
the
first
Monday
in
October,
and
then
we
start
hearings
from
those
Appeals
in
January
of
the
following
calendar
year,
so
everyone
that
files
on
time
is
going
to
wait
at
least
90
days
for
an
appeal
decision,
no
matter
what
that's
between
October
and
then
January.
So,
for
example,
right
now
we're
in
the
2016
appeal
hearing
season.
So
some
of
those
people
that
filed
in
October
had
decisions
in
January
some
had
them
in
March.
E
You've
established
a
outside
minimum
before
they
hear
from
you
I'm
after
seeing
you
if
you
can
establish
an
outside
maximum
amount
of
time
before
a
situation
is
resolved,
you
will
not
hear
from
us
any
less
than
three
months.
I
understand
that.
But
the
question
really
isn't
whether
people
hear
from
you
or
what
the
minimum
amount
of
time
they
have
to
wait
to
hear
from
you.
E
It's
the
maximum
amount
of
time
that
they
have
to
wait
to
get
a
case
resolved
with
you
once
the
hearing
is
set
and
I
think
that
that
would
be
a
fair
request
for
a
lot
of
residents,
it's
necessary
for
city
and
school
district
city
and
school
district.
That
was
funding
and
funding
projections.
The
School
District
of
Philadelphia,
for
example,
fell
below
its
funding
projections,
specifically
because
the
BRT
wasn't
able
to
finish
its
appeals
on
time
and
that
the
situation
that
we're
trying
to
avoid
and
try
to
keep
on
track
for
so.