Warren County's 2012 assessment rolls reflect a year marked by little major change.
According to Chief Assessor Karen Beardsley, there are some larger properties making their way through the assessment appeals process, but so far, "it was a pretty quiet year."
The assessed value for all properties on the county tax rolls totals $485,597,163, which is an increase of $90,203 since 2010.
Times Observer photo by Jacob Perryman
United Refining’s properties, including Kwik-Fill and Red Apple stores, combine for one of the highest assessed values for any single company in Warren County at a total of $4,292,340 for all properties.
Two of the county's largest property taxpayers United Refining Co. and Northwest Savings Bank provide approximately $8.2 million, or just over 1.5 percent of total county revenue, according to the county's last compiled top ten taxpayer list from 2010.
United Refining properties, which include Kwik-Fill/Red Apple locations, was assessed at $4,292,340. Northwest Saving Bank properties are assessed at $3,928,106.
Assessments which property owners deem too high can be appealed through the courts.
Some properties are making progress toward settling their appeals, Beardsley said on Thursday, while some seem no closer to resolution now than they have for years.
According to Beardsley, a settlement on the Pine Grove Ambulatory Center, which is appealing an assessment of $1,335,790, could be reached within another week.
Meanwhile, Beardsley said, some of the county's most valuable properties have been locked in appeal for years. Assessment appeals for the Warren Mall, Buchanan Court, Canterbury Court, Hampton Inn and Holiday Inn are all still working through the courts and no reassessment is currently planned at those locations.
"They're all still tied up in court," Beardsley said. "That's pretty much the only way we'd adjust an assessment (following a legal settlement)."
Warren Mall is assessed at $2,900,079, Buchanan Court is assessed at $251,640, Canterbury Court is assessed at $630,000, the Hampton Inn is assessed at $707,940 and the Holiday Inn is assessed at $1,150,003.
"Anyone aggrieved by their assessment can file an appeal," Beardsley said. "It's always good to come in and talk to us before an appeal. Some people don't understand what the assessment means."
One place the county should see an increase in property tax revenue is the planned location of Sheetz in North Warren. The total assessed value of the properties near the corner of Jackson Run Road and Market Street, where the store will be built, currently only have a combined value of $100,910.
Property tax rates at the county level are set at 18.75 mills 17.25 general mills with an additional 1.5 mills for debt service, the same rate as in 2010.
Properties within the Warren County School District are taxed a 50.9 mills, an increase of 2 mills since 2010. Municipal property tax rates throughout the county vary from zero mills in Mead Township to 16.8 mills in the City of Warren.
Some municipalities levy an additional tax rate for fire services.
Millage rates are determined on a per thousand dollars assessed basis. One mill is equal to one dollar in taxes per $1,000 in assessed property value. For example, a property assessed at $1,000 with a tax rate of 5 mills would have a property tax liability of $5.
To calculate the property tax of a location, multiply the millage rate by .001 and then multiply the assessed value of the property by the result. Using the same example, 5mills times .001 equals .005 and .005 times $1,000 equals $5.
Converted millage rates throughout Warren County are available through the county's website at www.warrencountypa.net by clicking on the assessment link on the right hand side of the screen, clicking the forms drop-down menu and choosing the 2012 millage rates listing.
The assessment rolls are open to the public at the assessment office in the basement of the Warren County Courthouse, Mondays through Fridays from 8:30 a.m. until 4:30 p.m. until Sept. 1.
To appeal an assessment a written statement must be filed in the county assessment office by Sept. 1.