Highlands appealing Heights Plaza assessment reduction

Highlands School District is appealing an assessment reduction that slashed nearly $11 million from the value of Heights Plaza in Harrison.

If it stands, the change in value of four parcels making up the plaza, from $17.3 million to $6.6 million, would cost the school district $260,000 in revenue each year, according to district officials. The district’s budget totals about $46 million.

The school board approved filing the appeal at the same time it OK’d refunding nearly $40,000 that had been paid on the four parcels in 2019, according to district Solicitor Aimee Zundel.

The district has determined that the plaza owner, Wild Blue Management, is not delinquent on paying property taxes, business Manager Lori Byron said.

The school district is the only taxing body to appeal the value reductions on the four parcels.

“The district disagrees with the drastic reduction in value granted by the Board of Property Assessment and has filed an appeal to court,” Zundel said.

School board President Misty Chybrzynski said the board “is really trying to take a responsible look at our entire tax base to make sure we are doing our due diligence, including property values, abatements and delinquencies.”

Chybrzynski said that, in general, “we are trying to do our best to look at all aspects of the district’s tax base.”

Wild Blue Management sought the reduction from the Allegheny County Board of Property Assessments.

Wild Blue submitted an appraisal placing the market value of the properties at $7.5 million, which comes down to a taxable value of $6.6 million based on the 2012 base year Allegheny County uses to set taxable value.

The value of the buildings was lowered by nearly 77%, from about $13 million to $3.1 million. Land value was reduced by 19%, from $4.3 million to $3.5 million.

Heights Plaza is in foreclosure, with Wild Blue appealing a foreclosure order to Pennsylvania Superior Court.

Wild Blue also is facing more than $700,000 in civil claims.

Pretium Property Management, the plaza’s court- appointed receiver, alleges it discovered nearly $650,000 in fraudulent transfers consisting of rent payments from plaza tenants while reviewing Wild Blue’s records.

Local contractor Ron Gillette Inc. claims it has not been paid more than $55,000 for work it did at the plaza.