Pennsylvania

Pennsylvania State and Local Tax Update—Fourth Quarter 2023

Published

2 years ago

January 17, 2024

Pennsylvania State and Local Tax Update—Fourth Quarter 2023

The last three months of 2023 offered some interesting developments of note for Pennsylvania taxpayers, particularly those who work in Delaware and New York, Philadelphia residents, and executors of trusts.

Philadelphia Wage Tax Credit Denied

In a 3-2 decision, the Pennsylvania Supreme Court upheld the Commonwealth Court and sided with the Philadelphia Department of Revenue in Zilka v. Tax Review Board, a case addressing whether a city resident was entitled to a credit for state-level taxes paid to Delaware.

During the tax years at issue, the taxpayer lived in Philadelphia but worked full-time in Wilmington, Del. Accordingly, she was subject to state and local tax in Delaware as well as to Pennsylvania personal income tax and city wage tax.

Under the Pennsylvania and Philadelphia laws, she was able to claim a credit for Delaware tax against her personal income tax liability. Likewise, she was able to claim a credit for Wilmington tax against her wage tax liability. The city, however, denied her claim for a credit against wage tax based on the tax paid to Delaware that she was unable to use against her Pennsylvania liability.

The taxpayer appealed, arguing that denying the credit amounted to unconstitutional double taxation. The high court agreed that the city’s taxing system is constitutional and that the city is required by the state constitution to give a credit only for taxes paid to other local jurisdictions, not for state-level taxes.

The court reasoned that any increased tax burden was the result of rate disparities between the various jurisdictions and that, because of her living and work arrangements, the taxpayer was effectively subject to state tax at the Delaware rate and local tax at the city rate because those rates are higher than their counterparts.

This case is a blow to taxpayers who live in Pennsylvania (and particularly in Philadelphia) but who are subject to income tax in states with which Pennsylvania doesn’t have reciprocity (including Delaware and New York) because those taxpayers are essentially subject to two taxing systems and may not be able to fully use credits.

Property Tax Uniformity Challenges

In Downingtown Area School District v. Chester County Board of Assessment Appeals, the Commonwealth Court held that Downingtown’s policy of appealing any real property tax assessment that “may potentially result in total annual revenue of $10,000 or more” violated the uniformity clause of the Pennsylvania constitution.

The court reasoned that the purpose of the appeal process is to correct mistakes in the most recent countywide reassessment and not to function as a substitute for a countywide reassessment.

It found that by targeting only assessment appeals that were likely to result in material revenue to the school district, the district was unfairly burdening owners of overassessed properties. It also found that the threshold therefore created a “systematic and disparate treatment” of property owners.

In School District of Philadelphia v. Board of Revision of Taxes, the Commonwealth Court addressed nearly identical facts and the Philadelphia school district’s policy of appealing any real property tax assessment where it was “reasonably likely that an appeal of [the] assessed value will yield a minimum of an additional $7,500.” The court again found that this policy violated the uniformity clause.

As shown by these cases, school districts likely will continue to target certain types of properties for real estate tax appeals and the Pennsylvania Supreme Court may need to weigh in again on the constitutional limits of such policies. Buyers should consider this possibility when determining the appropriate purchase price for a property.

Realty Transfer Tax Ruling

In a case involving realty transfer taxes, or RTT, the Commonwealth Court held in Ebersole v. Commonwealth that deleting a contingency clause with retroactive effect—which authorizes distributions to persons other than the grantor if one of the grantors became incapacitated—allowed a trust to qualify as a living trust.

Under the RTT law, transfers to living trusts may be exempt from RTT, but only if the distributions from the transferee trust can be made only to the settlor(s) prior to the death of the settlor(s). As originally drafted, the trust at issue would have allowed the trustee, in the case of incapacity, to make distributions to charitable organizations.

That language would have rendered the transfer to the trust taxable. However, the Commonwealth Court overruled the Board of Finance and Revenue and held that an amendment to the trust, which was approved by the Orphans’ Court and retroactive to the formation date of the trust, reflected the intent of the grantor and meant that the transfer was exempt as a transfer to a living trust.

This article does not necessarily reflect the opinion of Bloomberg Industry Group, Inc., the publisher of Bloomberg Law and Bloomberg Tax, or its owners.

Author Information

Christopher A. Jones co-leads Ballard Spahr’s tax and real estate team, focused on a wide range of matters, including tax consequences of complex transactions and associated planning opportunities.

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Pennsylvania

Quakertown police chief on leave after clash with student protesters

Published

14 minutes ago

February 28, 2026

Press Room

Quakertown police chief on leave after clash with student protesters

From Delco to Chesco and Montco to Bucks, what about life in Philly’s suburbs do you want WHYY News to cover? Let us know!

Quakertown Police Chief Scott McElree is on leave after he was seen on video placing a student in a chokehold during a high school walkout earlier this month.

Borough Solicitor Peter Nelson told 6abc and other outlets Friday that McElree, who also serves as the borough manager, is currently on workers’ compensation leave. A request for comment from Nelson was not immediately returned Saturday.

The Bucks County District Attorney’s Office is currently investigating the police department’s response to a student-led protest against the Trump administration federal enforcement actions on Feb. 20.

After more than 30 students walked out of Bucks County’s Quakertown Community High School, a violent confrontation with Quakertown officers saw at least five students arrested. The students have since been charged with aggravated assault, according to The Philadelphia Inquirer.

Police claim that students threw snowballs at the responding officers on the scene and kicked their cars.

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Pennsylvania

Pennsylvania Lottery Mega Millions, Pick 2 Day results for Feb. 27, 2026

Published

12 hours ago

February 28, 2026

Press Room

The Pennsylvania Lottery offers several draw games for those aiming to win big.

Here’s a look at Friday, Feb. 27, 2026 results for each game:

Winning Mega Millions numbers from Feb. 27 drawing

11-18-39-43-67, Mega Ball: 23

Check Mega Millions payouts and previous drawings here.

Winning Pick 2 numbers from Feb. 27 drawing

Day: 4-7, Wild: 5

Evening: 8-8, Wild: 0

Check Pick 2 payouts and previous drawings here.

Winning Pick 3 numbers from Feb. 27 drawing

Day: 6-7-7, Wild: 5

Evening: 0-0-3, Wild: 0

Check Pick 3 payouts and previous drawings here.

Winning Pick 4 numbers from Feb. 27 drawing

Day: 7-2-1-4, Wild: 5

Evening: 5-7-3-1, Wild: 0

Check Pick 4 payouts and previous drawings here.

Winning Pick 5 numbers from Feb. 27 drawing

Day: 8-4-5-4-4, Wild: 5

Evening: 1-1-9-8-7, Wild: 0

Check Pick 5 payouts and previous drawings here.

Winning Cash 5 numbers from Feb. 27 drawing

04-14-16-20-38

Check Cash 5 payouts and previous drawings here.

Winning Treasure Hunt numbers from Feb. 27 drawing

02-04-08-13-30

Check Treasure Hunt payouts and previous drawings here.

Winning Match 6 Lotto numbers from Feb. 27 drawing

10-12-23-31-33-46

Check Match 6 Lotto payouts and previous drawings here.

Winning Millionaire for Life numbers from Feb. 27 drawing

03-04-13-28-42, Bonus: 02

Check Millionaire for Life payouts and previous drawings here.

Feeling lucky? Explore the latest lottery news & results

Are you a winner? Here’s how to claim your lottery prize

Sign the Ticket: Ensure your ticket has your signature, name, address and phone number on the back.
Prizes up to $600: Claim at any PA Lottery retailer or by mail: Pennsylvania Lottery, ATTN: CLAIMS, PO BOX 8671, Harrisburg, PA 17105.
Prizes from $600 to $2,500: Use a Claim Form to claim at a retailer or by mail: Pennsylvania Lottery, ATTN: CLAIMS, PO BOX 8671, Harrisburg, PA 17105.
Prizes over $2,500: Mail your signed ticket with a Claim Form or in person at a Lottery Area Office (9 a.m. to 4 p.m.).

Lottery Headquarters is currently not open to the public. Visit the PA Lottery website for other office locations near you.

When are the Pennsylvania Lottery drawings held?

Powerball: 10:59 p.m. Monday, Wednesday and Saturday.
Mega Millions: 11 p.m. Tuesday and Friday.
Pick 2, 3, 4, 5: 1:35 p.m. and 6:59 p.m. daily.
Cash4Life: 9 p.m. daily.
Millionaire for Life: 11:15 p.m. daily
Cash 5: 6:59 p.m. daily.
Treasure Hunt: 1:35 p.m. daily.
Match 6 Lotto: 6:59 p.m. Monday and Thursday.
Powerball Double Play: 10:59 p.m. Monday, Wednesday, Saturday.

This results page was generated automatically using information from TinBu and a template written and reviewed by a Pennsylvania editor. You can send feedback using this form.

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Pennsylvania

Affordable Housing Centers of Pennsylvania Helps Homeowners Protect Their Investment Across Generations » NCRC

Published

1 day ago

February 27, 2026

Press Room

Affordable Housing Centers of Pennsylvania Helps Homeowners Protect Their Investment Across Generations » NCRC

For the past 17 years, the Affordable Housing Centers of Pennsylvania (AHCOPA) has provided a range of programs designed to build wealth within low- and moderate-income (LMI) communities. AHCOPA provides services to approximately 3,000 people each year via their pre-purchase, post-purchase and mortgage prevention counseling programs.

When Kenneth Bigos joined AHCOPA as their Executive Director in 2013, he set out to expand the organization’s offerings beyond first-time homeownership counseling services. He identified estate planning as an urgent need for the region’s LMI communities as well.

A 2022 Consumer Reports survey found that 77% of Black and 82% of Hispanic Americans do not have a will in place, which is needed to ensure that their home investment continues to build generational wealth. Consequently, the state court steps in upon the owner’s passing to decide how assets will be distributed, with property not being able to be transferred to an heir until that lengthy process is complete. In Philadelphia alone, there are approximately 10,000 properties with titles that have not been legally settled.

In response to this, AHCOPA launched the Will Power program in 2022 by leveraging existing relationships with pro-bono lawyers in the creation of wills and trusts for community members. The program has created an opportunity to serve a larger portion of Philadelphia’s population.

While the first-time homebuyer program initially attracted people in their mid-30s, Will Power participants are generally in their late 60s, prompting AHCOPA to think about what housing support looks like across an individual’s lifetime.

“Elderly households are more vulnerable,” Bigos said. “To reach these homeowners, we had to develop relationships with trusted agencies, such as senior centers, churches and other institutions that we would not typically work with in our first-time homebuyer program.”

As a result of that work, AHCOPA marked a major milestone in October 2025: the signing of 1,000 wills. Thanks to the success of Will Power and the first-time homebuyer program, AHCOPA has solidified its reputation as the go-to financial advisor for working-class residents.

Looking ahead, they are planning to add a new program designed to support people beyond the initial purchase of their home, which will include coaching to help owners develop their financial literacy. This would encompass how to build savings to buy a first home and avoid foreclosure in the event of a crisis.

For Bigos, NCRC membership is key to ensuring the success of these programs, especially in terms of organizing at the federal, state and local levels advocating for continued funding.

“Engaging with decision makers is very important and being an NCRC member has helped facilitate those relationships,” Bigos said. “Their support has been very impactful.”

Jesse Rhodes is a Contributing Writer.

Photo courtesy of the AHCOPA team.

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