How do I appeal my property tax assessment?

County Board of Assessment Appeals (county level - each of PA's 67 counties) / Court of Common Pleas (judicial appeal) / Commonwealth Court (further appeal)

Step by Step

How to do it

Review your assessment notice from the County Assessment Office; understand your county's base year and CLR
Contact County Assessment Office informally first: many factual errors (square footage, building condition, etc.) resolved informally; request your property record card
FILE AN APPEAL WITH THE COUNTY BOARD OF ASSESSMENT APPEALS:
DEADLINE: VARIES BY COUNTY - no uniform statewide deadline; most counties: August 1 or thereabouts for the following tax year; some counties: September or October 1; Allegheny County (Pittsburgh): September 1; Philadelphia: separate process (see below)
File appeal form (available from county assessment office or county website); no statewide standard form number
Present evidence that your assessment is excessive relative to comparable properties or your base-year value exceeds actual conditions
Board schedules hearing; taxpayer presents evidence; Board issues written decision
Burden of proof on taxpayer; comparable sales from the BASE YEAR (not current market) most effective
If unsatisfied with Board of Assessment Appeals decision:
Appeal to COURT OF COMMON PLEAS within 30 DAYS of the Board's written decision mailing
File formal petition (Statutory Appeal); Court of Common Pleas is the county-level trial court
More formal proceedings; attorney recommended for larger properties
Further appeal to COMMONWEALTH COURT (Pennsylvania appellate court); then Pennsylvania Supreme Court
PHILADELPHIA SPECIAL PROCESS:
- Philadelphia uses the BOARD OF REVISION OF TAXES (BRT) - different from other PA counties
- File appeal with BRT by October 1 each year for the following tax year
- After BRT decision: appeal to Court of Common Pleas within 30 days

Details

What you need to know

Required Docs

County-specific appeal form (from county assessment office)
Property record card from assessor
Evidence: comparable sales or assessments from the BASE YEAR period; independent appraisal; property data corrections

Fee

County Board of Assessment Appeals: typically free (some counties have nominal fees); Court of Common Pleas: filing fees COUNTY-SPECIFIC DEADLINE: Varies - typically August 1 to October 1; VERIFY with your specific county assessment office every year COURT OF COMMON PLEAS APPEAL: 30 days from Board written decision WHERE TO GO: County Assessment Office (informal + appeal form); County Board of Assessment Appeals (formal hearing); Court of Common Pleas (judicial appeal)

Where to Go

County Assessment Office (informal + appeal form); County Board of Assessment Appeals (formal hearing); Court of Common Pleas (judicial appeal)

County-specific variations apply

Each of PA's 67 counties has its own appeal deadline, base year, and CLR. Allegheny County (Pittsburgh): September 1; base year 2012; very active appeal system. Philadelphia: BRT by October 1; high-value commercial properties very common. Montgomery, Chester, Delaware, and Bucks Counties (suburban Philadelphia): each has separate deadlines. Rural Pennsylvania counties (centre, Blair, Lycoming, etc.) may have base years from decades ago. ALWAYS VERIFY your county's specific deadline - missing it means waiting another year.

Pennsylvania Notes

Important state-specific details

BASE YEAR + CLR SYSTEM: PA's most unusual feature; understanding your county's base year and CLR is essential for a successful appeal.
State Tax Equalization Board (STEB) publishes CLR factors annually for each county - use current CLR to convert your property's market value to the county's base-year equivalent for your appeal argument.
Some PA counties are ordered by courts to conduct reassessments; new base years can dramatically change assessed values.
Senior/disabled rebate (Form PA-1000) is SEPARATE from appeals - apply through PA DOR regardless of appeal status.

Official Source

State office contact

State Office

PA STEB (CLR factors) - steb.state.pa.us; County Assessment Office (varies by county); Court of Common Pleas (varies by county)