Vanderhoef v. Office of Susquehanna County Board of Assessment

OPINION BY

Judge McGINLEY.

Thomas Vanderhoef (Vanderhoef), a totally disabled Vietnam War veteran, appeals from the order of the Court of Common Pleas of Susquehanna County (trial court) which affirmed the Susquehanna County Board of Assessment’s (Assess ment Board) denial of his request for a full tax exemption from all property taxes under Chapter 89 of the Military Affairs Act, 51 Pa.C.S. §§ 8901-8906, and the Pennsylvania Constitution, Article VIII, § 2(c).

Section 8902(a) of the Military Affairs Act, 51 Pa.C.S. § 8902(a), exempts from real estate tax liability veterans of the United States…