Generate a Pennsylvania disability property tax exemption appeal demand letter. State-specific deadlines, statutes, and strategy for assessment disputes.
Generate My Letter — $19If you are a disabled veteran or person with a qualifying disability in Pennsylvania, you may be entitled to a full or partial real estate tax exemption on your primary residence. When a county assessment office or the State Veterans' Commission denies your exemption application, Pennsylvania law gives you a narrow window to appeal. A well-drafted demand letter can resolve many disputes before they reach the Board of Assessment Appeals or the Court of Common Pleas. This page explains how Pennsylvania's disability exemption laws work, the specific deadlines you must meet, and how a properly worded appeal letter cites the right statutes, attaches the right proof of disability, and preserves your right to further review.
Pennsylvania offers two main disability-related property tax relief programs. The Disabled Veterans' Real Estate Tax Exemption, codified at 51 Pa.C.S. §§ 8901-8904, provides a 100% exemption from real estate taxes on the primary residence of veterans who are honorably discharged, have a service-connected total disability rating from the U.S. Department of Veterans Affairs, and demonstrate financial need as determined by the State Veterans' Commission. The exemption applies to the dwelling and the land reasonably necessary for its use. Surviving unmarried spouses may continue the exemption under § 8902. Eligibility is determined initially by the county Director of Veterans Affairs, then approved by the State Veterans' Commission. Separately, Pennsylvania's Property Tax/Rent Rebate Program (53 P.S. § 6926.1301 et seq.) provides rebates for disabled homeowners aged 18 and older with limited income. Standard county assessment appeals for any taxpayer, including those claiming disability-based reductions or exemptions, are governed by the Consolidated County Assessment Law, 53 Pa.C.S. § 8844 (annual appeals) and § 8854 (appeals to the Court of Common Pleas). Annual appeal deadlines are set by each county—typically August 1 or September 1—while interim appeals from a change in assessment must be filed within 40 days of the notice. If the Board of Assessment Appeals denies relief, the taxpayer has 30 days from the mailing date of the board's decision to appeal to the Court of Common Pleas under § 8854(a)(1). Refunds for taxes paid on improperly assessed property are available under 72 P.S. § 5566b, with interest.
A Pennsylvania disability exemption demand letter should be addressed to the county Board of Assessment Appeals, the county Director of Veterans Affairs, or the State Veterans' Commission, depending on which entity denied the exemption. The letter should open by identifying the property by parcel number, the taxpayer's name, and the specific exemption being claimed under 51 Pa.C.S. § 8901 or the relevant assessment statute. Next, attach documentary proof: the VA disability rating letter showing 100% service-connected disability, DD-214 discharge papers, proof of Pennsylvania residency and primary domicile, and financial information if need-based review applies. Cite the controlling statute and any contrary determination by the assessor or commission, then explain why each statutory element is satisfied. A strong letter also references prior approvals, comparable exempt properties in the county, and any procedural defects in the denial—such as failure to provide written reasons or failure to hold a hearing. Close by demanding (1) approval of the exemption retroactive to the application date, (2) refund of taxes paid with 6% interest under 72 P.S. § 5566b, and (3) a written response within 21 days. Send the letter by certified mail, return receipt requested, and copy the county solicitor and the taxing school district. This creates a record that supports your formal appeal to the Board and, if necessary, the Court of Common Pleas, and often prompts settlement before litigation.
Annual assessment appeal deadlines vary by county: most second-class A through eighth-class counties use August 1 or September 1. Allegheny County uses March 31. Philadelphia is governed by separate rules under the BRT. Filing fees for the Board of Assessment Appeals are typically $25-$75; appeals to the Court of Common Pleas require a civil filing fee of approximately $150-$300 plus prothonotary costs. Pennsylvania's small claims (Magisterial District Court) limit is $12,000, but tax assessment appeals cannot be heard there—they must go to the Board and then the Court of Common Pleas. Disabled veterans' exemption denials by the State Veterans' Commission are appealable under the Administrative Agency Law, 2 Pa.C.S. § 701 et seq.
Property tax in Pennsylvania is governed by the Consolidated County Assessment Law (Title 53, Chapter 88); appeal procedure at Section 8844 (53 Pa.C.S. § 8801 et seq. (appeals: 53 Pa.C.S. § 8844)). Assessment cycle: Base-year assessment system: counties assess at a fixed base-year value and are not required to reassess on a set statewide cycle; STEB certifies a new Common Level Ratio annually (effective July 1 through June 30) to relate base-year assessed values to current market values. Assessed value: Common Level Ratio (CLR) published annually by the State Tax Equalization Board (STEB) for each of the 67 counties. CLR is the median ratio of assessed value to market value from STEB's annual sales-ratio study. When the CLR varies by more than 15% from the county's established predetermined ratio, the board must apply the CLR to the proven market value.
County Board of Assessment Appeals / Board of Revision of Taxes (assessment appeals); State Tax Equalization Board (STEB) under the PA Department of Community & Economic Development (Common Level Ratios); county Tax Claim Bureau (tax sales); PA Department of Revenue (Property Tax/Rent Rebate). The window to act is short — set by each county; the annual appeal deadline in most counties is August 1 (some run to September 1 or October 1; Allegheny County 2027 deadline is September 1, 2026). Interim/change-of-assessment appeals: generally 40 days from the mailing date of the notice.
A recent change to watch: For 2026, STEB-published Common Level Ratios and Allegheny County-specific changes were highlighted as creating appeal opportunities (particularly for commercial property) where revised ratios lower the effective assessment; no specific statewide legislative reform to the assessment-appeal statute was verified.
Exemptions to claim: Homestead/Farmstead Exclusion reduces the taxable assessed value of an owner-occupied primary residence (lowering school district taxes); full real estate tax exemption for veterans honorably discharged and rated 100% permanently service-connected disabled; state-funded Property Tax/Rent Rebate for homeowners age 65+, widows/widowers age 50+, and disabled residents age 18+ with household income up to $45,000 (rebates up to $1,000, file PA-1000 by June 30).
First-level appeal: Written appeal to the county Board of Assessment Appeals (in Philadelphia, the Board of Revision of Taxes), which schedules a hearing and issues a decision.
Appeal deadline: Set by each county; the annual appeal deadline in most counties is August 1 (some run to September 1 or October 1; Allegheny County 2027 deadline is September 1, 2026). Interim/change-of-assessment appeals: generally 40 days from the mailing date of the notice.
Next-level appeal: Appeal to the county Court of Common Pleas (de novo); Allegheny and Philadelphia are subject to distinctive statutory provisions.
Grounds you can raise: The property's fair market value is overstated (over-assessment), and/or the assessment is non-uniform relative to comparable properties / the county's common level ratio; the appellant bears the burden of proving fair market value.
Evidence that works: Credible evidence of fair market value: recent comparable sales, the property's own recent sale price, independent/fee appraisals, income and expense data for income-producing property, and photographs/documentation of condition.
How your value is assessed: Common Level Ratio (CLR) published annually by the State Tax Equalization Board (STEB) for each of the 67 counties. CLR is the median ratio of assessed value to market value from STEB's annual sales-ratio study. When the CLR varies by more than 15% from the county's established predetermined ratio, the board must apply the CLR to the proven market value.
The hearing: Administrative hearing before the county Board of Assessment Appeals where the owner presents market-value evidence and the Board issues a decision; further review is de novo before the Court of Common Pleas.
First, written appeal to the county Board of Assessment Appeals (in Philadelphia, the Board of Revision of Taxes), which schedules a hearing and issues a decision.
If that fails, appeal to the county Court of Common Pleas (de novo); Allegheny and Philadelphia are subject to distinctive statutory provisions.
Mind the deadline: set by each county; the annual appeal deadline in most counties is August 1 (some run to September 1 or October 1; Allegheny County 2027 deadline is September 1, 2026). Interim/change-of-assessment appeals: generally 40 days from the mailing date of the notice.
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