How do I appeal my property tax assessment in Pennsylvania?

Pennsylvania property tax appeals operate under the Fourth-to-Eighth Class County Assessment Law (53 Pa.C.S. Ch. 88), the Second Class County Code, and Philadelphia's separate AVI system.

1. Common-Level Ratio (CLR)

Because counties rarely reassess, the State Tax Equalization Board (STEB) publishes a CLR each year (Common Level Ratio). To win on overvaluation, you generally must show: assessed value > (market value × CLR). For example, if CLR is 50% and market value is $300,000, the lawful assessment cap is $150,000.

2. File Appeal with Board of Assessment Appeals (BAA)

Deadlines vary:

3. BAA Hearing

Bring an independent appraisal, recent comparable sales, photos of physical defects, and (for commercial) income/expense statements. The school district can also appeal — and often does file "spot appeals" on properties that recently sold above assessment.

4. Court of Common Pleas

Appeal the BAA's order within 30 days to the Court of Common Pleas under 72 P.S. § 5350 / 53 Pa.C.S. § 8854. The court hears the matter de novo. Either party may then appeal to Commonwealth Court.

5. Homestead/Farmstead Exclusion

Act 50 of 1998 allows counties and school districts to grant a homestead exclusion that reduces assessed value of an owner-occupied residence. Apply by March 1 with the county assessor.

This is legal information, not legal advice.