Realty Transfer Tax Appeals to Commonwealth Court
The Department of Revenue’s Office of Chief Counsel ("Department”) now represents the Commonwealth for all current and prospective Petitions for Review filed with the Pennsylvania Commonwealth Court (“Court”) related to determinations of the Board of Finance and Revenue for Realty Transfer Tax assessments and refunds.
Delegation by the Pennsylvania Office of Attorney General
Pursuant to Section 204(c) of the Commonwealth Attorneys Act,1 the Pennsylvania Office of Attorney General officially delegated the authority to the Department to represent the Commonwealth in all current and prospective Realty Transfer Tax Petitions for Review filed with the Court. The Department received notice of this delegation on April 12, 2023.
Based upon this delegation, the Department’s Office of Chief Counsel has the authority to negotiate settlements and fully litigate all such cases. As a result, all documentation and filings should be served on the Department.
Notice to the Department of Realty Transfer Tax Appeals
Pursuant to Pennsylvania Rule of Appellate Procedure 1571(d), the Petition for Review must still be served on (1) the Board of Finance and Revenue, (2) the Pennsylvania Office of Attorney General, and (3) the Department.
Service of the Petitions for Review to the Department may be received in two ways — mailed and/or electronically sent.
Department of Revenue
Office of Chief Counsel
Strawberry Square, Floor 10
327 Walnut Street
Harrisburg, PA 17126
Once the Department has entered its appearance in these cases, service can be made electronically through the PACFile system.
1 Act of October 15, 1980, P.L. 950, as amended, 71 P.S. § 732-204(c).