Property taxes imposed by local governments and school districts can be a serious burden on every type of property, including income-producing properties such as shopping centers, apartment complexes, and office buildings. The burden has become even greater due to the “reverse” assessment appeals that have become a popular income generating strategy for municipalities and school districts. Although the Pennsylvania Supreme Court took a scalpel to the reverse appeal process in Valley Forge Towers, et al v. Upper Merion School District and Keystone Realty Advisors, No. 49 MAP 2016 (Pa. July 5, 2017), many judges appear reluctant to side with taxpayers. In addition, school districts have now trotted out formulas and schemes that are allegedly non-discriminatory. This subject will continue to be fertile ground for litigation. Yet another taxing issue pertains principally to non-profits and those entities which count upon their real estate holdings being exempt from property taxation.