Archive for the ‘Real Estate Law’ Category

The recent Congressional enactment of PL 119-21 in July 2025 has provided new stability for our Federal tax laws.  Tax planning has been in an unwelcome state of flux since the adoption of the Jobs and Tax Cut Act of 2017.  Taxpayers and professional advisors alike were vexed by the uncertainty of the TCJA’s proposed “sunset” for estate tax exemption amounts, income tax brackets, and other important tax provisions affecting individuals, trusts, estates, and businesses.  The new Act provides stability to the TCJA’s terms by making permanent to TCJA’s income tax brackets, stabilizing the estate tax exemption provisions, and making… read more »

It is not easy to be a farmer these days. As with any business, you are responsible for several tasks, whether you perform them or not. You are also ultimately responsible for dealing with matters over which you have little or no control. One wrong turn in any of these moving parts can upset the whole apple cart. While capitalism generally favors the stronger competitor, our society does not abandon those who can use a hand. Capital to pursue a business is available from several sources. Each source develops its lending criteria and generates loans within certain requirements. Such requirements… read more »

Each year, counties in Pennsylvania hold tax sales to pay unpaid real estate taxes. Generally held in September,[1] these sales are scheduled once the taxes are at least two years overdue. The real estate is sold to the highest bidder and the proceeds from the sale are applied to these taxes. The owner of the real estate loses all claims to the property and most counties do not provide for any redemption period. Although each county has its own procedures for taking care of these delinquent taxes, such arrangements are not always suitable for an owner. All is not lost,… read more »

Imagine one day you are opening your business mail and you discover that your company owes thousands of dollars to the Pennsylvania Department of Revenue. You think back and you are sure that you filed all of your company’s tax returns and paid in full any balance owing. That is, of course, until you realize that the notice regards unpaid Pennsylvania use tax. A sibling to sales tax, the use tax levies a 6% tax upon purchasers of all applicable goods and services not taxed by the seller. Thus, while purchases made from out-of-state suppliers or over the internet may… read more »

How many times have you signed a contract without fully reviewing its provisions? Can you recognize the kind of contract where there is room to negotiate provisions to protect yourself versus a contract where you can’t? Recently, Buyers under a Standard Agreement for the Sale of Real Estate (which is a standard form recommended and approved for members of the Pennsylvania Association of Realtors) came to me for advice. After executing the Standard Agreement they used, Seller changed her mind and wanted to sell her property to another family member instead of my client. In response, Seller’s agent presented a… read more »

About this time of year, when the spring county and municipal real estate tax bills arrive in mailboxes, I start to get lots of phone calls with questions about the appeal process. Without a doubt, the real estate tax assessment process in Pennsylvania is convoluted and murky. York County’s real estate base totals over 175,000 parcels and has not had a uniform reassessment since 2005. Pennsylvania is the only state in the nation that does not have some form of mandatory property reassessment process. The Commonwealth updates the assessments for each of its 67 counties on an annual basis. The… read more »

CGA Law Firm is pleased to announce the addition of Summer M. Pannizzo to our firm as an associate attorney. Summer joins our business law, estate administration and planning, and real estate practice groups, bringing a fresh perspective to the team. Summer earned her Juris Doctor from Widener University Commonwealth Law School, where she distinguished herself by obtaining a Business Law Certificate and participating in the Wayne State Transactional Competition. Her involvement in Moot Court, Trial Advocacy, and Mock Trial demonstrates her commitment to honing her advocacy skills. During her time at Widener, Summer showcased her dedication to community service… read more »

CGA Law Firm is pleased to announce that Attorney Beth J. Kern has been unanimously elected as a Shareholder. Beth has quickly established herself as an integral member of CGA Law Firm, contributing her expertise to the Municipal, Business, Employment, Real Estate, and Estate Planning Practice Groups. “I am extremely excited that Beth will now be a Shareholder at CGA. Beth has demonstrated that she is able to effectively work with our clients in her areas of expertise to provide exceptional legal advice and be a trusted counselor. In addition, Beth has been willing to use her expertise to assist… read more »

Much about bankruptcy law is counterintuitive and often misinterpreted. For example, the benefits of a bankruptcy filing, such as the improvement of credit scores, protection of assets, tax-free debt forgiveness, and the broad ability to qualify for Bankruptcy are often surprising to our clients. When a property is purchased through a Bankruptcy proceeding, it comes with a Federal Court Order declaring the property is free and clear of any liens, encumbrances, or other interests. It provides an added layer of title protection. The order ensures that no potential debts or interests existing before settlement could ever be enforced against the… read more »

Protect your property from property title and deed theft.Property title theft often occurs when a bad actor steals your identity and then creates fraudulent deed transfer documents that appear as though you have signed them. In response to this trend, some companies have offered paid monitoring services to help protect your property against these types of attacks. However, if you own property in York County, then the Recorder of Deeds Office has just made it easier and free for you to monitor recordings related to your property.     To protect your property, navigate to the Recorder of Deeds page on the York… read more »