Philadelphia Property Taxes- Land and Improvement Value

[Kevin M.]

This is mostly just to vent...

Can anyone explain how the OPA (Office of Property Assessment) comes up with home values? It seems to me that certain properties are targeted for higher increases. Particularly properties with an abatement (City jacks up the Land  Value). 

I've attached a perfect example. 

Photo 1- my property located in the middle of a north Philly block. My "Land Value" is up to 5x higher than other identically sized parcels on my street. 

Photo 2- My neighbor TWO LOTS DOWN. Same side of the street. Same lot shape, but my neighbor actually has a LARGER lot. Not only does he have a larger lot- he has a newer, larger building built there. We are zoned exactly the same. His "Land Value" is only 73% of mine. 

I appealed my value. Sent the board an example of 5 other lots on my block. Within 50 feet of my property. Same zoning. Same size (or larger). Same frontage. Same EVERYTHING. My appeal was denied. 

Any other stories dealing with the OPA? Am I taking crazy pills?