Pennsylvania has one of the most complex property tax systems in the country — assessments vary wildly by county, some dating back decades. That complexity creates enormous opportunity for appeals, especially in counties that haven’t reassessed in years. Here’s how to navigate it.
How Pennsylvania Property Taxes Work
Unlike most states, Pennsylvania has no statewide reassessment requirement. Counties set their own base year — the year from which assessments are calculated — and many haven’t reassessed in 20–30 years. This creates a system where assessed values can be wildly out of step with current market values.
The key concept is the Common Level Ratio (CLR) — published annually by the State Tax Equalization Board. The CLR tells you what percentage of current market value the county’s assessments represent. If your assessed value divided by your property’s market value is more than 15% above the CLR, you have grounds for a reduction.
Filing Deadlines Vary by County
Pennsylvania appeal deadlines vary by county — most fall between August 1 and September 1 of the year preceding the tax year. Philadelphia has its own deadline (typically the first Monday in October). Check your specific county’s Board of Assessment Appeals for the exact date each year.
Step-by-Step: The Pennsylvania Appeal Process
Step 1: Check the Common Level Ratio
Look up your county’s current CLR from the PA State Tax Equalization Board (steb.pa.gov). If your assessed value divided by your estimated market value is significantly higher than the CLR, you have a strong case.
Step 2: File with Your County Board of Assessment Appeals
Complete and file an appeal form with your County Board of Assessment Appeals before the deadline. Most counties have a simple online or paper form. Filing fees are generally $25–$100 depending on the county.
Step 3: Gather Comparable Sales
Your strongest evidence is recent comparable sales — similar properties in your neighborhood that sold within the past year. For Allegheny County (Pittsburgh) and Philadelphia, additional automated valuation tools can supplement your case.
Step 4: The Board Hearing
You’ll appear before the County Board of Assessment Appeals with your evidence. The hearing is informal — explain why your property’s market value supports a lower assessment and show your comps. The board issues a decision by mail.
Step 5: Court of Common Pleas
If unsatisfied with the board’s decision, either party can appeal to the Court of Common Pleas within 30 days. This is a formal proceeding that typically requires an attorney and a licensed appraiser — worth pursuing for high-value properties.
Philadelphia — A Special Case
Philadelphia completed a full reassessment in 2022 for the first time in decades, creating significant disruption. The city’s Board of Revision of Taxes (BRT) handles appeals. Philadelphia’s deadline is typically the first Monday in October. Given the scale of the reassessment, appeals in Philadelphia have been unusually productive in recent years.
Allegheny County (Pittsburgh)
Allegheny County has a particularly contentious assessment history and active appeals board. The county also has a reputation for aggressive reassessment of recently sold properties — if you’ve recently purchased a home in Allegheny County and your assessed value jumped post-sale, an appeal is almost always worth filing.
More State Guides
See the Full Appeal Playbook
Our complete guide covers evidence, hearings, and how to escalate if your first appeal is denied.
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