A court stipulation that reduces a business' assessed value by nearly $11 million is costing Carbon County $110,000 in tax revenue.

On Thursday, the county commissioners, their voices showing their frustrations as they approved the motion, voted to refund Stabilis Split Rock JV LLC of Lake Harmony $110,588.23 based on a reduction of assessments on three properties from $16,222,935 to $5,433,840.Carbon County isn't the only entity who will be losing tax revenue as a result of the stipulation.Jim Thorpe Area School District will lose approximately $475,000 while Weatherly School District will lose approximately $38,000. Kidder Township is expected to lose $60,900."I'm saddened by the process of appealing taxes," Commissioner William O'Gurek said. "I think it's sad situation for working men and women who maintain their properties, pay their taxes, who have a difficult time doing it."If anything, it underscores the importance of the need to change the real estate tax burden that municipalities and school districts face on a regular basis. "He said the county's hands are tied in tax appeals because appraisals are included and really limit a county's ability to defend an appeal case.Commissioners' Chairman Wayne Nothstein echoed O'Gurek's frustrations over the appeals and the property tax codes that plague the state."It's definitely a time to take a serious look at tax reform," he said. "It's not fair to the boroughs, townships, schools, county, etc., who are all suffering from it and having to put it back on the local people."The Legislature better put their heads together and get something passed in Harrisburg."Since 2006, Carbon County has had 54 court tax appeals that reduced property value assessments by $25.7 million.Those reductions affect county revenue. The last two years, only approximately $30,000 additional in revenue was expected from property taxes."Part of that is because some of these properties are getting reductions and it is driving down the assessed value that we have to work with," O'Gurek said. "The growth we are experiencing isn't really allowing us to generate a whole lot more in tax revenue due to the reductions that they people are getting through the court appeal process."The commissioners pointed out that when Split Rock opened its water park, press releases "bragged" about a $19 million building."Today, we are giving them a refund because that is reduced in assessment to $2 million," O'Gurek said. "From $19 million at the time it opened eight years ago to $4 million (market value) today. Something is wrong."The board also discussed the budget, which uses assessments in the equation to determine if a tax increase is necessary.Nothstein said that he believes it is too early in the process, which just began.O'Gurek and Commissioner Thomas J. Gerhard said that they think the county is in good shape, even with the assessment reduction, and will not need a tax increase for 2017.The county will unveil its budget in November.Horsehead Corp.In another tax appeal, Carbon County was forced to refund Horsehead Corporation of Pittsburgh $46,690 for tax years 2014 and 2015.The refund is a result of a court stipulation on multiple properties owned in Palmerton and Lower Towamensing Township.Because of this stipulation, Palmerton Area School District will also need to refund the company a total of $242,000 for those tax years; while Palmerton and Lower Towamensing Township will need to refund a combined approximate $37,600.Kim Steigerwalt, chief assessor, said that letters have been sent out adjusting the 2016 tax bills.