Mercer County Tax Appeals

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• Mercer County is conducting a countywide reassessment because the county’s last reassessment occurred in 1971. Property values have changed significantly since that time, and the goal of the reassessment is to update property values so that the tax burden is distributed more fairly among property owners. 

• The new assessed values resulting from the Mercer County reassessment are scheduled to take effect beginning with the 2028 tax year. Property owners will receive notices of their tentative assessed values before the new values become final, likely in July 2027. 

• During the reassessment process, property owners will receive a Notice of Tentative Assessment Change informing them of the county’s proposed new value for their property. Property owners should review this notice carefully and determine whether the proposed value accurately reflects the property’s fair market value. 

• After tentative values are issued, property owners may schedule an informal review with the county’s reassessment contractor. These informal meetings allow property owners to review the data used to value the property and correct any errors before the values become final. In our experience, it is rare to receive a change in value at the informal review level. We highly recommend pursuing the formal appeals process to ensure your assessment is fair and accurate. 

• Yes. If you disagree with the reassessed value after the informal review process, you may file a formal appeal with the Mercer County Board of Assessment Appeals. The Board will review evidence regarding the property’s fair market value and determine the proper assessment. 

• 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 Assessment Appeals may adjust the assessment, which can result in lower property taxes. 

• A reassessment does not increase the total amount of tax revenue collected by the county. Instead, the reassessment redistributes the tax burden so that each property owner pays taxes based on updated property values. As a result, some property owners may see taxes decrease, some may see no change, and others may see an increase depending on how their property value compares to the overall market. 

• 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. 

• Appeals are heard by the Mercer County Board of Assessment Appeals, 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.

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 Mercer County Board of Assessment Appeals 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.

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.

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

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.