Allegheny County Tax Appeals

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A property tax assessment appeal is a legal process that allows a property owner to challenge the assessed value assigned to their property by the county assessment office. If the assessed value exceeds the property's fair market value, the Board of Property Assessment Appeals and Review may adjust the assessment, which can result in lower property taxes.

Property taxes are calculated by multiplying the assessed value of the property by the millage rates set by the county, municipality, and school district. Millage rates are adopted by elected officials and may change year-to-year.

Your assessed value is the value assigned by the county for taxation purposes. Pennsylvania counties operate under a base year assessment system, meaning assessments are tied to property values from a specific base year rather than constantly updated market values.

The annual deadline to file a tax assessment appeal in Allegheny County is typically September 1 (or the next business day if it falls on a weekend or holiday).

Appeals are heard by the Allegheny County Board of Property Assessment Appeals and Review, which reviews evidence and determines the fair market value of the property.

A property’s existing assessment is presumed to be valid. In order to obtain a reduction, the property owner must present credible evidence establishing the property’s fair market value. Once fair market value is established, the assessment must be adjusted using the applicable Common Level Ratio.

Evidence commonly presented in property tax assessment appeals includes recent comparable sales of similar properties in the same market area, real estate market data, documentation of the property's condition, professional appraisal reports, and photographs or other materials that help establish the property's fair market value at the time of the appeal. this item.

Comparable sales are recent arm’s-length sales of properties that are similar in location, size, condition, and characteristics. These transactions are used to help establish the fair market value of a property and are often the most persuasive evidence presented during a tax assessment appeal.

The Common Level Ratio is a percentage published annually by the Pennsylvania State Tax Equalization Board. It represents the relationship between current market values and the county’s base year assessments and is used to convert a property's fair market value into the appropriate assessed value for tax purposes.

Once fair market value is established, the Common Level Ratio is applied to calculate the proper assessed value for the property.

After filing, the case is scheduled for a hearing before the Allegheny County Board of Property Assessment Appeals and Review where evidence and testimony are presented.

You are generally not required to appear at the appeal hearings. In most cases you will not need to appear personally, as our attorneys will appear and present the case on your behalf.

During the hearing, the parties present evidence regarding the property’s fair market value. This may include comparable sales, market data, photographs, testimony, and other documentation relevant to valuation. The Board then considers the evidence and determines the property's fair market value.

The process can take several months depending on the county’s hearing schedule and the complexity of the case.

While the goal is typically to reduce the assessment, it is legally possible for the Board to increase the assessed value if the evidence shows the property is worth more. Our firm undertakes a comprehensive evaluation of your property and advises on the potential risks and rewards of filing an appeal. 

Most property types can be appealed, including single family homes, duplexes, rental properties, commercial buildings, vacant land, strip malls, movie theaters, restaurants, and other types of real estate.

Savings depend on the amount of the assessment reduction and the applicable tax millage rates.

In many cases, the reduced assessment remains in place for multiple tax years unless a reassessment occurs or another appeal is filed based on a substantial change to the property such as new construction or a sale or transfer.

Either party may appeal the Board’s decision to the Court of Common Pleas within thirty (30) days of the mailing of the decision. Appeals to the Court of Common Pleas are heard de novo, meaning the court independently reviews the evidence and determines the property's fair market value.

Yes. School districts and municipalities may file appeals seeking to increase assessments if they believe a property is under-assessed.

A recent arm’s-length purchase price can be strong evidence of fair market value, particularly if the transaction occurred near the time of the appeal. However, the Board may also consider comparable sales, market conditions, and other valuation evidence.

An appraisal is not required, but in some cases it can strengthen the evidence supporting fair market value.

Allegheny County charges a filing fee to initiate an appeal with the Board of Property Assessment Appeals and Review. Our legal fee is entirely contingent upon success, meaning we only earn a fee if we obtain a reduction in your property's assessment. Property owners remain responsible for any required filing fees charged by the county.

Yes. Commercial property owners frequently appeal assessments, particularly when market values change or properties experience vacancy or income changes.

A property may be over-assessed if the assessed value is higher than the price the property could reasonably sell for in the current market while accounting for the applicable Common Level Ratio. The team at Morella Bencsics performs free property evaluations to determine if an appeal is right for you.