Pennsylvania Property Tax Abatement Request Letter Generator

If you own property in Pennsylvania and believe your assessment is too high, you have a legal right to challenge it. Pennsylvania law requires that property be assessed uniformly and at its actual market value adjusted by the county's common level ratio (CLR). When assessors get it wrong, homeowners and businesses can overpay thousands of dollars per year. A well-drafted abatement request or appeal letter to your county Board of Assessment Appeals is often the first—and sometimes only—step needed to secure a reduction. This page explains how Pennsylvania's assessment system works, the statutory deadlines you must meet, and how to use a written demand to support your case before paying for litigation or hiring counsel.

Pennsylvania property assessments are governed primarily by the Consolidated County Assessment Law, 53 Pa.C.S. § 8801 et seq., which applies to counties of the second class A through eighth class. Philadelphia and Allegheny County operate under separate statutory schemes (the First Class City Revenue Code and the Second Class County Assessment Law, respectively). Under Article VIII, Section 1 of the Pennsylvania Constitution, all taxes must be uniform upon the same class of subjects—this 'Uniformity Clause' is the constitutional backbone of every assessment challenge.

To determine whether your property is over-assessed, the Board compares your assessed value to your fair market value multiplied by the county's Common Level Ratio (CLR), which the State Tax Equalization Board (STEB) publishes annually. If your assessed value exceeds fair market value × CLR, you are likely overpaying. The Pennsylvania Supreme Court's decision in Valley Forge Towers Apartments N, LP v. Upper Merion Area School District, 163 A.3d 962 (Pa. 2017), reinforced that taxing authorities cannot selectively appeal assessments based on property type, strengthening uniformity protections.

Grounds for abatement or reduction include: (1) the assessed value exceeds market value; (2) lack of uniformity with comparable properties; (3) clerical or factual errors (wrong square footage, lot size, or condition); (4) qualification for exemptions such as homestead/farmstead, KOZ, LERTA, Act 76 disability, or veterans' exemption under 51 Pa.C.S. § 8901; or (5) catastrophic loss under 53 Pa.C.S. § 8815. Annual appeals must be filed by September 1 in most counties (August 1 in Allegheny and a few others). Interim appeals, triggered by a new assessment notice after improvements or reassessment, must be filed within 40 days of the notice date.

A written abatement request serves two purposes in Pennsylvania: it creates a documented record and it often resolves the dispute before a formal hearing. Start by addressing the letter to your County Board of Assessment Appeals (or Office of Property Assessment in Philadelphia) and reference your parcel number, the tax year, and the current assessed value. Clearly state the relief requested—a specific revised assessment figure, not just 'a reduction.'

Support your number with evidence: a recent appraisal, comparable sales from the prior 12–18 months, photographs of defects, contractor estimates for needed repairs, or income-and-expense statements for commercial property. Apply the county's current Common Level Ratio to translate market value into the implied fair assessment, and show your math. If your claim rests on uniformity, attach assessment data for three to five comparable nearby properties.

Cite the statutory authority (53 Pa.C.S. § 8844 for appeal rights and § 8854 for de novo review in the Court of Common Pleas), and reference the Uniformity Clause where applicable. If you qualify for homestead, farmstead, LERTA, KOZ, clean and green (Act 319), or catastrophic loss relief, identify the specific program and attach proof of eligibility. Request a written response within 30 days and preserve all rights to appeal to the Board and then to the Court of Common Pleas. A professional, evidence-backed letter often prompts the assessor's office to recommend a stipulated reduction, avoiding a contested hearing entirely.

Annual appeals must generally be filed by September 1 (August 1 in Allegheny County and some others—confirm with your county). Interim appeals run 40 days from the change-of-assessment notice. Filing fees vary by county, typically $25–$75 for residential and higher for commercial. Board of Assessment hearings are informal; you may appear pro se or with counsel. If unsatisfied, you have 30 days to appeal de novo to the Court of Common Pleas under 53 Pa.C.S. § 8854. Pennsylvania's small claims (Magisterial District Court) limit is $12,000, but assessment appeals do not proceed there—they go directly to the Board and then Common Pleas. Keep paying taxes during appeal; refunds with interest are issued if you prevail.