Pennsylvania Property Tax Appeal Guide
Pennsylvania counties assess at a fraction of market value based on a base year, using the common level ratio to convert current market value to assessed value.
100%
Statutory percentage
August 1 (County Board of Assessment Appeals)
Verified July 2026 — confirm on your notice
53 Pa. Stat. § 8844 (assessment appeals); county assessment law
Governing state code
How to File in Pennsylvania
Review your assessed value and the county's common level ratio (CLR).
File an appeal with the county Board of Assessment Appeals by the county deadline (Aug 1 or Sept 1).
Provide comparable sales and apply the CLR to estimate implied market value.
Present your case at the Board of Assessment Appeals hearing.
Appeal to the county Court of Common Pleas within 30 days if needed.
Deadlines and ratios vary by county and change over time — always confirm with your local assessor. This is general information, not legal advice.
Are you actually over-assessed in Pennsylvania?
Check this property against recent comparable sales for $4.99. If the evidence says you have no case, you know that before you spend a filing deadline on it — and if it does, the same $4.99 is credited toward the full appeal packet.
A worked example in Pennsylvania
Say the assessor values your home at $400,000, but comparable sales show it is really worth $350,000 — a $50,000 over-assessment. Pennsylvania taxes the full market value, so the taxable amount drops by the same amount. At a typical effective rate of ~1.5%, that is about $750 back in your pocket every year until the value is corrected.
Illustration only. Your actual rate, exemptions, and savings depend on your county and taxing districts — run your own numbers.
Common grounds for a Pennsylvania appeal
Over-market valuation. Comparable sales of similar nearby homes closed below the value the assessor placed on yours.
Errors in the property record. The county has the wrong square footage, bedroom or bathroom count, lot size, or condition on file.
Unequal (non-uniform) assessment. Comparable properties in your area are assessed for less than yours, regardless of market value.
Physical or external problems. Deferred maintenance, functional issues, or an external nuisance depress what a buyer would pay.
Overvaluation · Unequal assessment · Incorrect classification · Denial of exemption
Don’t overlook exemptions
An appeal lowers your value, but exemptions cut your taxable base directly — and both stack. Most owners qualify for a homestead exemption on their primary residence, and many states add relief for owners over 65, veterans, and people with disabilities. Confirm you are enrolled with your Pennsylvania county assessor before filing — it is the fastest saving most people miss.
- Homestead Exclusion Varies by school district
- Owner-occupied primary residence
- Property Tax/Rent Rebate (PTRR) Standard rebate up to $1,000 (Act 7 of 2023)
- Age 65+, widows/widowers 50+, disabled 18+; income ≤$46,520 (2024, indexed annually; same cap for owners and renters)
- Disabled Veteran Exemption Full exemption
- 100% service-connected disability
Who hears a Pennsylvania appeal
Your appeal is decided by County Board of Assessment Appeals — the value itself is set by the County Board of Assessment, which is who you are disagreeing with.
- 1
Board of Assessment Appeals
- 2
Court of Common Pleas
- 3
Commonwealth Court
Each stage has its own deadline. Missing the first one usually closes the later ones for that tax year.
Key Pennsylvania statutes
The sections a Pennsylvania appeal is argued under. Quote one exactly as written — a paraphrased or renumbered citation is worse than none.
- 72 P.S. §5020-402
- Assessment of Real Property
- 72 P.S. §5020-518.1
- Board of Assessment Appeals
- 72 P.S. §5020-518.3
- Appeal to Court of Common Pleas
- 72 P.S. §4711-1
- Homestead Exclusion
- 53 Pa.C.S. §8582
- Senior Citizen Tax Freeze
Official Pennsylvania resources
These are state government sites. The form and portal you actually file through are published by your county assessor.
Pennsylvania property tax appeal questions
- When is the deadline to appeal property taxes in Pennsylvania?
- August 1 (County Board of Assessment Appeals). Verified July 2026. Deadlines vary by county and change from year to year, so always confirm the date printed on your own assessment notice before you file.
- Who decides a property tax appeal in Pennsylvania?
- County Board of Assessment Appeals hears it. The full path is: Board of Assessment Appeals, then Court of Common Pleas, then Commonwealth Court.
- What is the assessment ratio in Pennsylvania?
- Varies by county (common level ratio published annually). That is the share of value your bill is calculated on, so lowering the assessed value lowers the bill proportionally.
- What grounds can I appeal on in Pennsylvania?
- Pennsylvania recognises these grounds: Overvaluation, Unequal assessment, Incorrect classification, Denial of exemption. Overvaluation is the most common — you show comparable sales that closed below your assessed value.
- What property tax exemptions does Pennsylvania offer?
- Homestead Exclusion — Varies by school district, for owner-occupied primary residence; Property Tax/Rent Rebate (PTRR) — Standard rebate up to $1,000 (Act 7 of 2023), for age 65+, widows/widowers 50+, disabled 18+; income ≤$46,520 (2024, indexed annually; same cap for owners and renters); Disabled Veteran Exemption — Full exemption, for 100% service-connected disability. Exemptions reduce your taxable base directly and stack with an appeal, so check both.
- What is the average property tax rate in Pennsylvania?
- About 1.26% of market value per year statewide. Your own rate depends on your county and its taxing districts, so treat this as a benchmark rather than your bill.
Pennsylvania Tax Estimator
$0 / yr
Based on 100% ratio & avg. millage. Estimate only.
Generate your Pennsylvania appeal packet
Check your property for $4.99 (credited), then get the full comparable-sales packet and AI appeal letter for a flat $29 — $19 at launch.