A school district’s appeal of property tax assessments for apartments but not single-family homes violated the Pennsylvania Constitution’s uniformity clause, the state Supreme Court has ruled.

In Valley Forge Towers v. Upper Merion School District, Upper Merion School District in Montgomery County appealed tax assessments for commercial property, which included apartment complexes because their greater property value meant more tax revenue for the district. The district excluded single-family residential homes in its appeal allegedly because it would be politically damaging to cause a raise in taxes for those district residents.

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