How do I appeal my Montgomery County property tax assessment?

File an appeal form with the Board of Assessment Appeals (One Montgomery Plaza, Suite 301, Norristown; 610-278-3761) by August 1 for the following tax year. Include the $50 filing fee for single-family residential. Hearings begin in May and run through October 31. The Board may raise, maintain, or lower your assessment — come prepared with comparable sales data. If unsatisfied, appeal to the Court of Common Pleas within 30 days of the Board's decision.

What is Pennsylvania's inheritance tax and how does it affect Montgomery County estates?

Pennsylvania still imposes an inheritance tax on transfers at death. Transfers to a surviving spouse: 0%. Transfers to children, grandchildren, and direct descendants: 4.5%. Transfers to siblings: 12%. Transfers to unrelated heirs, unmarried partners, and friends: 15%. A 5% discount applies if paid within 3 months of death. Pennsylvania has no estate tax (eliminated 2001). The Register of Wills at 610-278-3400 collects this tax as part of the probate process.

What is the Montgomery County Register of Wills?

The Register of Wills is an elected constitutional officer in Pennsylvania who administers probate — probating wills, processing intestate estates, and collecting Pennsylvania's inheritance tax. The office is at the Courthouse, 2 E. Airy Street, Norristown (610-278-3400). Contested matters go to the Orphans' Court Division. Records date to 1784.

What senior property tax relief is available in Montgomery County?

The Pennsylvania Property Tax/Rent Rebate Program provides annual rebates up to $1,000 for qualifying homeowners and renters 65 or older with income below the annually adjusted threshold — expanded in 2023 with higher limits and maximum amounts. Apply through Montgomery County Aging and Adult Services (610-278-3601) or the PA Department of Revenue (888-222-9190). The Homestead Exclusion through your school district may also reduce your assessed value — apply once with the Board of Assessment Appeals.

Montgomery County - County Offices

Emergency & Disaster

EMERGENCY & DISASTER MANAGEMENT

Office: Montgomery County Department of Public Safety – Emergency Operations Center (EOC), Norristown, PA (public access by appointment only)

Services: Houses the county’s Emergency Communications (911) Center, plus Administration, Emergency Management, Emergency Medical Services, Public Affairs, and Technology Divisions; the Division of Emergency Management maintains the county Emergency Operations Plan and the Limerick Clean Energy Center Radiological Emergency Response Plan, ensures SARA Title III/PA Act 165 chemical facility compliance, and administers the county Local Emergency Planning Committee (LEPC); operates a Hazardous Materials Response Team and Special Operations teams

Parks & Recreation

PARKS & RECREATION

Key Assets: Montgomery County is genuinely and world-famously home to VALLEY FORGE, site of the Continental Army’s pivotal third winter encampment during the American Revolution, from December 19, 1777, to June 19, 1778; following the American defeats at Brandywine and Germantown, and with British forces occupying nearby Philadelphia, George Washington led roughly 11,000-12,000 exhausted, undersupplied Continental Army regulars – along with some of their families – to this defensible position along the Schuylkill River, about 20 miles northwest of the occupied capital; the site’s strategic location, on established trade routes between Philadelphia and York (where the Continental Congress had relocated) and Reading (seat of the Pennsylvania legislature), offered natural defenses, water access, and enough farmland to help supply the army, while remaining far enough from Philadelphia to guard against a surprise British attack; the soldiers built their own log cabin shelters upon arrival, and the encampment’s conditions were genuinely brutal – though historians note the winter itself involved fewer than 10 days of significant snowfall, making mud and persistent cold the more accurate daily reality rather than the blizzard imagery often depicted in popular art; scarce supplies, inadequate clothing, poor sanitation, and disease (influenza, typhus, typhoid fever, and dysentery) killed an estimated 2,000 soldiers over the six-month encampment – nearly a fifth of the army; yet Valley Forge became a genuine turning point rather than simply a story of survival: Prussian military officer Baron Friedrich Wilhelm von Steuben arrived to drill the ragged, poorly trained militia units into a disciplined, professional fighting force, while news of a formal alliance with France, negotiated during this same period, promised the resources needed for eventual victory; the army that marched out of Valley Forge in June 1778 was reorganized, better trained, and considerably more capable than the one that had arrived – a transformation many historians credit as essential to the war’s ultimate outcome; the National Park Service has managed the site since 1976, and today’s roughly 3,500-acre Valley Forge National Historical Park (spanning both Montgomery and neighboring Chester Counties) draws well over a million visitors annually to see reconstructed soldiers’ huts, George Washington’s headquarters at the Isaac Potts House, the 1917 Memorial Arch, and monuments erected by states whose troops encamped there

Notes: Valley Forge’s genuine, world-famous status as the site of the Continental Army’s transformative winter encampment – one of the most consequential episodes of the entire American Revolution – is among the most significant historical landmarks anywhere in this project.

Property Tax

Pennsylvania counties each determine their own assessment ratio. Montgomery County assesses property at 100% of market value – meaning your assessed value should equal what your property would sell for on the open market. This is the clean standard used by most modern assessment systems, though in practice there can be lag between rising market values and updated assessments.

Property tax bills in Montgomery County come from three separate taxing entities: the county, your municipality (one of 62), and your school district. Each sets its own millage rate independently. The combined effective rate across the county averages approximately 1.25% – above the national average, consistent with the Philadelphia suburban region’s high-value, high-service character.

The appeal process:

Step 1: Complete an assessment appeal form. Available online at montgomerycountypa.gov or at the Board of Assessment Appeals office at One Montgomery Plaza, Suite 301, 425 Swede Street, Norristown (610-278-3761). The annual appeal deadline is August 1 to be effective for the following tax year. Interim appeals for properties with changed assessments (new construction, additions) must be filed within 40 days of the mailing date on the assessment change notice.

Filing fees (non-refundable): Single-family residential or individual condominium – $50. Residential multi-family (duplexes) – $100. Commercial and industrial (including apartments) – $200.

Step 2: Hearings before the Board of Assessment Appeals begin in May and must conclude by October 31. The Board may raise, maintain, or lower the assessment. Come prepared – there is no automatic reduction for filing, and the Board can increase your assessment if evidence supports a higher value.

Step 3: If unsatisfied with the Board of Assessment Appeals decision, appeal to the Montgomery County Court of Common Pleas within 30 days of the Board’s decision.

Pennsylvania’s Homestead Exclusion: Under Act 1 of 2006, school districts may reduce the assessed value of homestead properties (primary residences) by a set dollar amount, using state gaming revenue funds. The dollar amount varies by school district. Apply for the homestead exclusion with the Board of Assessment Appeals office – you only need to file once, and it carries forward automatically.

Pennsylvania Property Tax/Rent Rebate Program: Pennsylvania offers a rebate program for homeowners and renters 65 or older, widows/widowers 50 or older, and people with disabilities 18 or older with income below the income limit. The maximum rebate is $1,000 for qualifying homeowners. Applications available through the Pennsylvania Department of Revenue (888-222-9190) or Montgomery County Aging and Adult Services (610-278-3601).

OWNWELL CTA: Montgomery County’s annual appeal deadline is August 1. Hearings run May through October. Filing fee is $50 for residential. The Board can raise as well as lower – preparation matters. Ownwell manages the process with no upfront cost.

LINK CLUSTER: Montgomery County Board of Assessment Appeals, August 1 appeal deadline Pennsylvania, Montgomery County property search, Pennsylvania Homestead Exclusion Act 1, Pennsylvania Property Tax Rent Rebate Program, Pay Montgomery County property taxes, Montgomery County millage rates by municipality, King of Prussia property tax, Norristown property records, Montgomery County assessment 100% market value

Courts & Legal

Montgomery County is served by the Montgomery County Court of Common Pleas, located at the Montgomery County Courthouse, 2 E. Airy Street, Norristown (610-278-3000). The Court of Common Pleas handles major civil matters, felony criminal cases, family law, and appeals from magistrate district judges. Montgomery County also has multiple Magisterial District Courts throughout the county handling minor civil disputes, summary offenses, and preliminary hearings.

Probate in Montgomery County – the Register of Wills

Pennsylvania’s probate system is uniquely structured. The Register of Wills is an elected constitutional officer who administers the probate process – separate from the court system, though appeals go to the Orphans’ Court Division of the Court of Common Pleas. The Montgomery County Register of Wills office is at the Courthouse, 2 E. Airy Street, Norristown (610-278-3400). Probate records date to 1784.

The Register of Wills probates wills, processes intestate estates, and serves as the Commonwealth’s agent for collecting Pennsylvania’s inheritance tax on the estate. This is a critical distinction from most states – Pennsylvania still has a significant inheritance tax, and the Register of Wills collects it.

Pennsylvania’s inheritance tax rates:

– Transfers to a surviving spouse: 0%

– Transfers to children, grandchildren, and direct descendants: 4.5%

– Transfers to siblings: 12%

– Transfers to other heirs (including unmarried partners, friends, nieces, nephews): 15%

– Transfers to charitable organizations: 0%

A 5% discount applies if the inheritance tax is paid within 3 months of death. Pennsylvania eliminated its estate tax in 2001 – only the inheritance tax applies at the state level. Federal estate tax applies above the current federal exemption.

The Orphans’ Court Division handles contested estates, trust disputes, guardianships, and adoptions. Montgomery County has one of the most active Orphans’ Courts in Pennsylvania given its large, wealthy population.

Courts Directory

Court	Type	Phone	Address
Montgomery County Court of Common Pleas	Major civil, felony criminal, family	610-278-3000	2 E. Airy St, Norristown, PA 19401
Montgomery County Orphans' Court	Contested estates, trusts, guardianship	610-278-3000	2 E. Airy St, Norristown
Montgomery County Register of Wills	Probate, inheritance tax	610-278-3400	2 E. Airy St, Norristown
Montgomery County Sheriff	Law enforcement, civil process	610-278-3331	100 W. Airy St, Norristown

Probate & Estate

Losing someone and having to deal with courts and paperwork at the same time is hard. This section won’t make that easier, but it should tell you what to expect, what it costs, and where to go – so at least you’re not walking in blind.

Where to go

Register of Wills, Montgomery County
One Montgomery Plaza, 425 Swede Street, 4th Floor, Norristown, PA 19401
(610) 278-3400

Montgomery County is one of Pennsylvania’s original three counties (founded 1784, split from Philadelphia County), in southeastern Pennsylvania, seated in Norristown – the Commonwealth’s 3rd most populous county.

Step 1: figure out which path applies

Pennsylvania has NOT adopted the Uniform Probate Code. Probate runs through its own statute, the Probate, Estates and Fiduciaries (PEF) Code, Title 20 of the Pennsylvania Consolidated Statutes. Probate begins at the Register of Wills – an elected county official – in the county where the decedent lived. Routine, uncontested probate happens entirely at the Register of Wills; only disputes escalate to the Orphans’ Court Division of the Court of Common Pleas.

Small Estate Petition (20 Pa.C.S. § 3102) – available when the estate’s personal property (excluding real estate) totals $50,000 or less. This lets an interested party petition the Orphans’ Court directly for approval of a proposed distribution, skipping the need to formally open a full probate estate. Real property is never covered by this simplified process.
Formal Probate – required for estates exceeding $50,000 in personal property, or for any estate involving real property that needs to pass through probate. The Register of Wills validates the will (if any) and issues Letters Testamentary or Letters of Administration.

Step 2: filing for administration

The personal representative files with the Register of Wills in Montgomery County, along with the original will if one exists.
The Register of Wills reviews and, if in order, issues Letters Testamentary or Letters of Administration.
The personal representative gathers assets, notifies heirs and known creditors, and begins settling the estate.
Pennsylvania has a one-year creditor period running from the date of death, not from any published notice.
A Pennsylvania Inheritance Tax Return (REV-1500) must be filed with the Register of Wills, regardless of estate size.
Once debts, taxes, and expenses are settled, remaining assets are distributed according to the will or Pennsylvania’s intestacy laws, and the estate is closed.

What it costs

Filing fees vary; check with Montgomery County directly for current fees.
Pennsylvania has NO separate state estate tax, but its INHERITANCE TAX applies to virtually every estate: 0% to a surviving spouse (and to a parent inheriting from a child 21 or younger), 4.5% to children and other lineal descendants, 12% to siblings, and 15% to everyone else. No dollar exemption.
A 5% early-payment discount applies if paid within 3 months of death; the return and payment are otherwise due within 9 months.

Probate filings, estate administration, and guardianship matters are handled by the following office(s):

REGISTER OF WILLS

1 Montgomery Plaza, Norristown, PA 19404

(610) 278-3400

Montgomery County, Pennsylvania

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