Generate a Pennsylvania property tax assessment appeal letter. Challenge your county assessment, meet deadlines, and protect your rights under PA law.
Generate My Letter — $19If you own property in Pennsylvania and believe your county assessment is too high, you have the right to appeal. Pennsylvania uses a unique system where assessed values are tied to a 'common level ratio' (CLR) published annually by the State Tax Equalization Board. Because counties reassess infrequently—some haven't done so in decades—many properties are over-assessed compared to current market values. A well-drafted appeal letter to your county Board of Assessment Appeals is the first step toward lowering your tax bill. Missing the strict statutory deadline (typically September 1) means waiting another full year. This tool helps Pennsylvania homeowners and commercial property owners create a clear, evidence-based appeal letter that complies with the Consolidated County Assessment Law.
Pennsylvania's property tax assessment system is governed primarily by the Consolidated County Assessment Law (53 Pa.C.S. §§ 8801-8868), which applies to counties of the second class A through eighth class. Philadelphia and Allegheny County operate under separate statutory frameworks (the First Class City Business Tax Reform Act and the Second Class County Assessment Law, respectively). Under Pennsylvania law, real property must be assessed at a 'predetermined ratio' of actual market value, but because reassessments are infrequent, the State Tax Equalization Board (STEB) publishes an annual Common Level Ratio (CLR) for each county that adjusts assessments to reflect current market conditions. To win an appeal, the property owner generally must prove the property's current fair market value, then apply the county's CLR to determine the correct assessed value. If the existing assessment exceeds market value times the CLR, the assessment must be reduced. Evidence typically includes recent comparable sales, a professional appraisal, income/expense data for commercial properties, photographs showing condition issues, and proof of recent purchase price. The Pennsylvania Supreme Court in Downingtown Area School District v. Chester County Board of Assessment Appeals confirmed that taxpayers may use the CLR to challenge assessments even when no countywide reassessment has occurred. Appeals proceed first to the County Board of Assessment Appeals, then to the Court of Common Pleas (de novo review), and ultimately to the Commonwealth Court. School districts and municipalities also have the right to file appeals, though Act 52 of 2017 limited reverse appeals targeting recently sold properties.
A Pennsylvania property tax appeal letter serves two purposes: it formally initiates the administrative appeal with the County Board of Assessment Appeals, and it puts the taxing authority on notice of your specific factual and legal grounds. The letter should identify the property by parcel number, state the current assessed value, state your opinion of fair market value, apply the current Common Level Ratio to calculate the requested assessed value, and attach supporting evidence. Because Pennsylvania appeals are decided on a 'clear, precise, and indubitable' evidentiary standard at the Common Pleas level, building a strong record at the Board hearing matters. Cite recent arms-length comparable sales within the same neighborhood and tax year, note any property defects (structural, environmental, functional obsolescence), and reference the STEB-published CLR for your county and tax year. For commercial properties, include capitalization-rate analyses or income approach data. Request a hearing date, identify any representative (attorney, appraiser, or authorized agent), and preserve your right to appeal further to the Court of Common Pleas within 30 days of the Board's decision. A clear, evidence-backed letter often resolves disputes informally—county boards regularly issue stipulated reductions before hearings when the taxpayer's submission demonstrates a strong CLR-based case.
Annual appeal deadlines are September 1 in most Pennsylvania counties, but Allegheny County uses March 31 and some counties use August 1—always confirm with your local Board of Assessment Appeals. Interim appeals (after a new assessment notice) must be filed within 40 days of the notice date. Filing fees vary by county, typically $25-$100 for residential and higher for commercial properties. Appeals from the Board of Assessment Appeals to the Court of Common Pleas must be filed within 30 days of the Board's mailed decision. Pennsylvania's small claims/Magisterial District Court limit of $12,000 does not apply to assessment appeals, which are heard exclusively in the Court of Common Pleas. Property owners may represent themselves before the Board, but corporations generally need counsel in court.
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.
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.
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.
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.
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.
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.
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).
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.
$19 flat. State-specific. Ready in 5 minutes.
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