Pennsylvania property tax appeals and assessments

What is the common level ratio in a Pennsylvania appeal?

The common level ratio is the ratio of assessed value to current market value used generally in a county, as last determined by the State Tax Equalization Board. In an appeal it is used only when a county's pre-determined ratio differs from it by more than 15%, and only after the appeal board has found the fair market value.

Who decides property tax appeals in Pennsylvania?

In Pennsylvania counties under the Consolidated County Assessment Law, an assessment appeal goes first to the county board; any appellant, owner or affected taxing district can then appeal the board's decision to the county's court of common pleas. Law scope: Pennsylvania's Consolidated County Assessment Law sets the assessment and appeal rules in every county except Philadelphia and Allegheny, which follow their own assessment laws and home rule charter rules.

Appeal steps

In Pennsylvania counties under the Consolidated County Assessment Law, an assessment appeal goes first to the county board; any appellant, owner or affected taxing district can then appeal the board's decision to the county's court of common pleas.[1]

Appeal stepsLaw scope

Pennsylvania's Consolidated County Assessment Law sets the assessment and appeal rules in every county except Philadelphia and Allegheny, which follow their own assessment laws and home rule charter rules.[2]

What evidence do Pennsylvania review bodies accept?

Sale price: In Pennsylvania counties under the Consolidated County Assessment Law, the price a property actually sold for, in the base year or the current year, must be considered when valuing it but does not decide the value on its own. Valuation methods: In Pennsylvania counties under the Consolidated County Assessment Law, actual value must be found by considering the cost, comparable sales and income approaches together.

Evidence acceptedSale price

In Pennsylvania counties under the Consolidated County Assessment Law, the price a property actually sold for, in the base year or the current year, must be considered when valuing it but does not decide the value on its own.[1]

Evidence acceptedValuation methods

In Pennsylvania counties under the Consolidated County Assessment Law, actual value must be found by considering the cost, comparable sales and income approaches together.[1]

Can an assessment go up on appeal in Pennsylvania?

Taxing district appeal: In Pennsylvania counties under the Consolidated County Assessment Law, a taxing district (such as the county, the municipality or the school district) can appeal any assessment in its area the same way an owner can, and can appeal a board or court decision even if it was not a party.

Can the value go up?Taxing district appeal

In Pennsylvania counties under the Consolidated County Assessment Law, a taxing district (such as the county, the municipality or the school district) can appeal any assessment in its area the same way an owner can, and can appeal a board or court decision even if it was not a party.[1]

Which exemptions exist in Pennsylvania?

To get a Pennsylvania homestead or farmstead exclusion, an owner files an application with the county assessor by March 1 (Philadelphia sets its own date, no later than December 1 of the year before).

Homestead farmstead

To get a Pennsylvania homestead or farmstead exclusion, an owner files an application with the county assessor by March 1 (Philadelphia sets its own date, no later than December 1 of the year before).[3]

How does reassessment and equalization work in Pennsylvania?

Interim changes: Between countywide reassessments, a Pennsylvania county under the Consolidated County Assessment Law may change a property's assessment when land is subdivided or when improvements are added, removed or destroyed. Spot reassessment: Pennsylvania counties under the Consolidated County Assessment Law may not spot reassess (reassess a property outside a countywide reassessment in a way that creates or increases unequal assessments); an owner can appeal a spot reassessment to the county board.

Reassessment cycleInterim changes

Between countywide reassessments, a Pennsylvania county under the Consolidated County Assessment Law may change a property's assessment when land is subdivided or when improvements are added, removed or destroyed.[1]

Reassessment cycleSpot reassessment

Pennsylvania counties under the Consolidated County Assessment Law may not spot reassess (reassess a property outside a countywide reassessment in a way that creates or increases unequal assessments); an owner can appeal a spot reassessment to the county board.[1]

Valuation dateBase year

In Pennsylvania counties under the Consolidated County Assessment Law, values are kept in base-year terms: the market values of the year used for the county's most recent countywide reassessment (or another prior year), and board changes are stated in those base-year values.[1]

Level of assessment

Pennsylvania counties under the Consolidated County Assessment Law assess property at a predetermined ratio, set by the county commissioners by ordinance and never above 100% of actual value, applied to current or base-year market value.[1]

How do average ratios and the common level range work in Pennsylvania?

In Pennsylvania appeals, the State Tax Equalization Board's common level ratio is used only when a county's pre-determined ratio differs from it by more than 15%, and only after the appeal board has found the fair market value. Definition: The common level ratio is the ratio of assessed value to current market value used generally in a county, as last determined by the State Tax Equalization Board.

Common level range

In Pennsylvania appeals, the State Tax Equalization Board's common level ratio is used only when a county's pre-determined ratio differs from it by more than 15%, and only after the appeal board has found the fair market value.[4]

Common level rangeDefinition

The common level ratio is the ratio of assessed value to current market value used generally in a county, as last determined by the State Tax Equalization Board.[4]