Assessment Law in Pennsylvania 2026

overview faculty related courses This program is eligible for 3 hours of CLE credit in 60-minute states. In 50-minute states, this program is eligible for 3.6 hours of CLE credit. Credit hours are estimated and are subject to each state’s approval and credit rounding rules. Overview This comprehensive course will be your best source for information! Perhaps your county is scheduled for a revaluation, or your client wishes to file a tax assessment appeal. Maybe you want to know steps involved in obtaining a property tax exemption, the latest court decisions, and the current state of taxing jurisdiction appeals. Our knowledgeable faculty will make sure you’re informed. Included in your tuition is a copy of Assessment Law & Procedure in Pennsylvania (19th ed.) from PBI Press. Attendees will receive a digital copy via electronic download. Recorded in May 2026. Faculty Adam M. Koelsch, Esq. Adam M. Koelsch, Esq. Mr. Koelsch is Of Counsel at McNees Wallace & Nurick, providing taxpayers with representation and advice in a variety of state and local tax matters. He represents clients in all aspects of Pennsylvania state and local tax controversy and planning, including challenging audit determinations and real estate assessments, and litigating tax cases in administrative- and court-level appeals. Before joining McNees, Mr. Koelsch had practiced as a state and local tax attorney both in private practice and as a Deputy City Solicitor for the City of Philadelphia, Law Department Tax Unit. Paul R. Morcom, Esq. Paul R. Morcom, Esq. Mr. Morcom is a Member at McNees Wallace Nurick LLC in Harrisburg, Pennsylvania and is also the chair of the firm’s State and Local Tax Group. He represents commercial and industrial entities in all areas of state and local taxation, with particular emphasis on real estate assessment appeals, corporate net income tax, capital stock/foreign franchise tax, and sales and use tax. Additionally, Mr. Morcom authors the leading treatise on Pennsylvania assessment law, “Assessment Law and Procedure in PA,” which is published by PBI every two years. In his twenty plus years of practicing law, he has successfully handled hundreds of assessment appeals throughout Pennsylvania’s 67 counties. David A. Schneider, Esq. David A. Schneider, Esq. Mr. Schneider is an attorney in the Real Estate Tax Appeal Group at Archer and is also a licensed Pennsylvania State Certified General Appraiser, the state’s highest commercial appraiser designation. Mr. Schneider handles valuation related litigation, including complex commercial and industrial tax appeals in Pennsylvania, New Jersey and throughout the Mid-Atlantic Region. He also advises clients regarding potential real estate tax liability for property being considered for purchase and/or development. Mr. Schneider is a frequent speaker on topics related to tax appeals and valuation theory. He has lectured at seminars for the Institute for Professionals in Taxation, Pennsylvania Bar Institute, Philadelphia law department, Philadelphia Office of Property Assessment, and various taxpayer and accounting groups. Jonathan M. Huerta, Esq. Jonathan M. Huerta, Esq. Jonathan M. Huerta is a partner with the KingSpry Law Firm in Bethlehem, Pennsylvania. Concentrating his practice in the areas of litigation and education law, Huerta is chair of the firm’s Local Taxation and Assessment Group. He serves as solicitor or assistant solicitor for many public school districts and is the Pennsylvania School Board Solicitor Association’s E-2 Sectional Director covering Carbon, Monroe, Lehigh, and Northampton Counties. Jonathan is admitted to practice in Pennsylvania as well as the U.S. District Courts for the Middle and Eastern District of Pennsylvania. He is an active member of the Northampton County and Pennsylvania Bar Associations, formerly serving as the Chair of the NCBA Young Lawyers Division and Zone 2 Governor for the PBA. Huerta also previously served on the Board of Governors of the Greater Lehigh Valley Chamber of Commerce and the board of the Cancer Support Community of the Lehigh Valley. From 2019 until 2025, he was named a Super Lawyer Rising Star by Pennsylvania’s Super Lawyer Magazine. He has also been recognized as a Future Leader of the Lehigh Valley at the Greater Lehigh Valley Chamber of Commerce’s Excellence in Business Awards and as the LGBTQ Business Council Ally of the Year. Before joining KingSpry, Huerta was a law clerk for the Honorable Judge Emil Giordano at the Court of Common Pleas of Northampton County and was an extern with the Honorable Renee Cohn Jubelirer at the Commonwealth Court. He earned his Juris Doctorate from the Pennsylvania State University, Dickinson School of Law and a Bachelor of Arts in Psychology from the University of Texas at Austin. Sharon F. DiPaolo, Esq., CRE Sharon F. DiPaolo, Esq., CRE Ms. DiPaolo is a partner in the property tax law firm of Siegel Jennings, Co., L.P.A. where she is a member of the Leadership Team and manages the firm’s Pennsylvania practice. Celebrating 50 years in 2024, the law firm of Siegel Jennings has had a singular focus in representing commercial taxpayers on property tax issues; the firm has practices in Pennsylvania, Ohio, Illinois and nationally. Sharon is the Western Pennsylvania representative to the American Property Tax Counsel (“APTC”), a national organization of property tax attorneys of which Siegel Jennings is a founding member. For over a decade Sharon has been a member of the APTC’s planning committee for its signature event, the Annual Client National Conference. She was the National Conference Chair for six years.. In 2021, Sharon was awarded the CRE® (Counselor of Real Estate) designation by The Counselors of Real Estate®, an international group of high-profile real estate professionals who provide expert advisory services to clients on complex real property and land-related matters. Only 1,000 professionals in all disciplines of real estate hold the CRE credential in the United States and 20 additional countries. Ms. DiPaolo represents taxpayers in assessment appeals throughout Pennsylvania’s 67 counties at the administrative, trial court and appellate levels. She has handled thousands of assessment appeals and trials for national and regional owners and tenants of commercial properties including major office buildings, shopping malls, fast food restaurants, big box retailers, pharmacies, strip-style shopping centers, apartment buildings, affordable housing complexes and industrial facilities. Prior to joining Siegel Jennings, Ms. DiPaolo was a partner at Reed Smith LLP and a partner at Pepper Hamilton LLP. Ms. DiPaolo graduated magna cum laude from Duquesne University in an honors curriculum and cum laude from the University of Pittsburgh School of Law in 1994 where she was Managing Editor of the University’s Journal of Law and Commerce. Ms. DiPaolo is a member of the Real Property Section of the Allegheny County Bar Association, the Institute for Professionals in Taxation (IPT) and Commercial Real Estate Women (CREW) Network. Steven A. Wakefield, Jr., Esq. Steven A. Wakefield, Jr., Esq. Steve Wakefield is a Senior Attorney with the City of Philadelphia Law Department where he litigates real estate assessment appeals and forecloses on tax delinquent property. Mr. Wakefield has been with the Law Department for nine years. Prior to that, he litigated assessment appeals across the Commonwealth of Pennsylvania for taxpayers seeking to lower their real estate tax burdens for a small boutique firm in Allegheny County. Need help navigating your CLE requirements? You have a lot on your plate. We’ll help you stay on top of your compliance — in PA and beyond. learn more Related Courses