Profile
Paul is the Chair of the Firm’s State and Local Tax (SALT) Group and practices in the Transportation, Distribution and Logistics Group in the Harrisburg office. He has over 20 years of SALT litigation experience encompassing government, corporate and private practice.
What does Paul do for Clients?
Paul prides himself on providing value-added services to his clients by substantially reducing assessed tax liabilities or obtaining significant refunds of tax overpayments. He focuses his practice on sales, use, corporate net income, personal income, PURTA, business privilege and realty transfer tax.
Additionally, Paul handles real estate tax assessment appeals throughout Pennsylvania’s 67 counties and is considered an industry thought leader in Pennsylvania assessment law because he co-authors the leading treatise “Assessment Law and Procedure in Pennsylvania” and speaks and writes regularly on Pennsylvania assessment law topics.
Highlights of his experience include:
- Successfully obtaining sales and use tax relief for clients on issues including those related to public utility, manufacturing, computer services, realty and building machinery and equipment.
- Negotiating favorable settlements regarding corporate net income and franchise tax issues for clients.
- Helping clients obtain significant tax savings through property tax assessment reductions before county boards and courts of common pleas.
- Receiving tax exempt status for charitable institutions for both property tax and sales and use tax.
Recent Successes:
- Successfully cleaned up 20 years of Pennsylvania PURTA tax issues for a railroad at both the state and local level.
- Drafted and negotiated PILOT agreements for a large non-profit hospital system in multiple taxing jurisdictions throughout the Commonwealth.
- Successfully negotiated an $84,609,800 reduction in assessed value for an industrial property in Blair County. Saved company $1,100,000 of property taxes per year.
- Successfully negotiated an $85,862,500 reduction in assessed value for a retail store in downtown Philadelphia. Saved company $1,150,000 of property taxes per year.
- Successfully negotiated exempt status for two properties owned by a nursing home in Montgomery County. Resulting in $981,000 of refunds for real estate taxes paid in years deemed exempt and $337,400 of tax savings per year going forward.
How does Paul spend his free time?
Paul enjoys coaching baseball and watching his two teenage boys play baseball and basketball. Paul also is an avid hunter and fisherman and looks forward to the day when he can spend more time afield. When not coaching or afield, Paul enjoys volunteering his time and energy with the Paxtang Lions Club.
EDUCATION
King’s College – Business Administration – Cum Laude
Widener University School of Law – JD 2002
HONORS/AWARDS
Property Tax Article of the Year Award, Institute for Professionals in Taxation, 2019
MEMBERSHIPS
Pennsylvania Bar Association – Past Chair of Tax Law Section
Institute for Professionals in Taxation
Tax Executive Institute (TEI)
Paxtang Lions Club – Past-President, Former Secretary and Vice-President
EXPERIENCE/REPRESENTATIVE CASES
HIGHLIGHTS
- Performing Pennsylvania sales and use tax reverse audit refunds for construction companies, manufacturers, retailers and public utilities
- Representing property owners in school district initiated property tax appeals
RECENT SUCCESSES
- Successfully negotiated a $20,234,600 assessed value reduction for a hotel in center city Philadelphia, saving the client $283,243 of real estate taxes per year
- Successfully obtained exempt real estate tax status for a church in Berks County
- Successfully reduced a Pennsylvania sales and use tax assessment by $110,000 for an out of state services company
PUBLICATIONS
July 15, 2024 - Allegheny County Changes its Annual Assessment Deadline for the 2025 Tax Year and Forward
McNees PA Tax Blog
June 11, 2024 - Pennsylvania Real Estate Annual Assessment Appeal Deadlines Are Quickly Approaching for Tax Year 2025
McNees PA Tax Blog
January 31, 2024 - Allegheny County – Real Estate Tax Annual Assessment Appeal Deadline is April 1, 2024
McNees PA Tax Blog
August 7, 2023 - Upcoming Pennsylvania Annual Assessment Appeal Deadlines Post August 1
McNees PA Tax Law Blog
July 6, 2023 - Annual Assessment Appeal Deadlines in Pennsylvania are Quickly Approaching
McNees PA Tax Blog
March 6, 2023 - PA Commonwealth Court Flatlines Nonprofit Hospitals Exempt Status for Real Property Taxes
McNees PA Tax Law Blog
February 21, 2023 - Allegheny County – Bonus – Real Estate Tax Assessment Appeal Deadline – March 31, 2023
McNees PA Tax Blog
July 21, 2022 - Historical drops in Common Level Ratios Should have Commercial Pennsylvania Property Owners Contemplating Annual Assessment Appeals for the 2023 Tax Year
McNees State & Local Tax Blog
May 6, 2022 - Philadelphia Reassessment Update
McNees PA Tax Law Blog
February 3, 2022 - PA Supreme Court Still Interested in School District Selection Process for Real Estate Tax Appeals
McNees State & Local Tax Blog
January 4, 2022 - What’s Your Property Worth? How Pennsylvania Appraisers Calculate the Market Value of Real Estate
June 10, 2021 - Time to Start Looking at Your Assessed Values in Pennsylvania in Preparation for Annual Assessment Appeal Deadlines
McNees PA Tax Blog
May 27, 2021 - Pennsylvania Department of Revenue extends Voluntary Compliance Program for Retailers with Inventory in Pennsylvania
McNees PA Tax Law Blog
February 5, 2020 - Department of Revenue Issues Pennsylvania Sales and Use Tax Letter Ruling No. SUT-20-001 – Regarding Taxation of Membership Fee
McNees State & Local Tax News
August 3, 2018 - PA DOR Issues Sales Tax Guidance for Malt or Brewed Beverage Manufacturers
Food & Beverage Alert
May 3, 2016 - PA Tax Law News - Spring 2016
Tax Increases Part of Governor Wolf’s 2016-2017 Proposed Budget l Lease Receipts Subject to Business Privilege Taxes After All l Department of Revenue Issues Guidance Regarding the Act 52-2013 Add-Back Provision l The End of (New) Limited Partnerships in Pennsylvania? l SALT Group Out and About
January 14, 2016 - 15th Edition of Assessment Law and Procedure
September 10, 2015 - PA Tax Law News - September 2015
In this issue: PA Budget Watch Continues | Pass-Through Business Tax Alert | The Noose Tightens: Charitable Exemptions Again Under Attack | Department Recommences Responsible Party Assessments | IFTA Compliance More Important Than Ever
SPEAKING ENGAGEMENTS
November 1, 2024 - A Day On Tax with McNees - 2024
May 15, 2024 - Assessment Law & Practice in Pennsylvania 2024
November 3, 2023 - A Day On Tax with McNees - 2023
September 21, 2023 - State and Local Tax Update 2023
May 11, 2023 - A Morning on Pennsylvania State & Local Tax Issues
November 4, 2022 - A Day on Tax with McNees
April 4, 2022 - Pennsylvania’s Tax Assessment Law
October 29, 2021 - Exemption Certificates, The Applicability of PA Sales & Use Tax on Municipal Utility Projects and the Top 5 Tax Mistakes We See & How to Avoid Them
November 10, 2020 - Update on Pennsylvania Property Taxes
July 26, 2019 - Sales Tax Overpayments
September 8, 2017 - Local, State and Federal Taxes Affecting Real Estate Transactions
June 21, 2017 - McNees Attorneys Joe Sileo and Paul Morcom to Speak at Pennsylvania Society of Tax & Accounting Professionals Event
July 18, 2016 - Assessment Law and Procedure in Pennsylvania
SEMINARS
November 1, 2024 - A Day On Tax with McNees - 2024
March 13, 2024 - McNees Construction Law Seminar
November 3, 2023 - A Day On Tax with McNees - 2023
May 11, 2023 - A Morning on Pennsylvania State & Local Tax Issues
November 4, 2022 - A Day on Tax with McNees
November 1, 2019 - State and Local Taxes for Pennsylvania Businesses
October 26, 2018 - State and Local Taxes for Pennsylvania Businesses
October 20, 2017 - Sales and Use Tax for Pennsylvania Businesses
October 25, 2016 - 2016 Pennsylvania State & Local Taxes Seminar
July 18, 2016 - Assessment Law and Procedure in Pennsylvania
November 17, 2015 - Pennsylvania Sales & Use Tax Update
October 30, 2015 - 2015 Pennsylvania State & Local Taxes