States/Pennsylvania

Pennsylvania property tax appeal · $49 flat · keep 100%

How to appeal your Pennsylvania property taxes

Pennsylvania has no statewide reassessment mandate, so most counties tax off an old base-year value. The State Tax Equalization Board publishes an annual common level ratio (CLR) for each county, and that ratio is the core tool in an appeal: it converts your base-year assessment into what the county is implicitly claiming your home is worth today. You file an annual appeal with your County Board of Assessment Appeals, generally by September 1.

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1.43%
Avg. effective rate
~$3,300
Typical annual bill
County Board of Assessment Appeals
Appeal board
Varies
Filing fee

Pennsylvania appeal deadline

Filing deadline

Next deadline: around September 1, 2026

On or before September 1 in most counties (53 Pa.C.S. §8844(c)(1)).

Under the Consolidated County Assessment Law, the annual appeal deadline is September 1 (53 Pa.C.S. §8844(c)(1)), but a county may set an earlier date, no sooner than August 1 (§8844(c)(3)), and two of Pennsylvania's biggest appeal markets have done exactly that. Montgomery County's deadline is August 1 and Bucks County's is August 3, 2026, both roughly a month before the statewide default. Allegheny County is September 1 (it moved from March 31 effective tax year 2026, so older guides are stale). Philadelphia runs under a separate law, with an October 5, 2026 deadline. Confirm your date with your county before relying on it, because the statewide September 1 figure quoted by most guides is simply wrong for Montgomery and Bucks.

Form you file
Your county's annual appeal application (Pennsylvania has no statewide form)
Files with
County Board of Assessment Appeals
PA Department of Community & Economic Development, Property Tax, official rules & forms ↗

The Pennsylvania appeal process, step by step

1. Find your assessment and your county's common level ratio

Your assessment is a base-year number, not today's market value. Divide it by your county's current STEB common level ratio to get the market value the county is implicitly asserting. If that number is higher than your home is actually worth, you have an appeal.

2. File your county's appeal application by the deadline

File with your County Board of Assessment Appeals on or before September 1 (53 Pa.C.S. §8844(c)(1)). A county may set an earlier date, no sooner than August 1. Allegheny is September 1; Philadelphia is the first Monday in October under its own separate law.

3. Build your evidence

Two arguments work in Pennsylvania. Overvaluation: recent arm's-length sales of similar homes show your implied market value is too high. Uniformity: under the Pennsylvania Constitution (art. VIII, §1), comparable assessment-to-value ratios show you are assessed higher than similar properties. The Supreme Court's Downingtown decision (590 Pa. 459 (2006)) is the leading case on proving non-uniformity with ratio evidence.

4. Board of Assessment Appeals hearing

The board hears your case and issues a decision. Where the county's predetermined ratio varies from the common level ratio by more than 15%, the board applies the CLR to market value (53 Pa.C.S. §8844(e)(2)).

5. Court of Common Pleas (optional)

If you disagree with the board, you generally have 30 days to appeal to the Court of Common Pleas, which hears the matter de novo (53 Pa.C.S. §8854).

Form
Your county's annual appeal application (Pennsylvania has no statewide form)
Files with
County Board of Assessment Appeals

Pennsylvania counties

County-specific filing notes for Pennsylvania's largest markets. More counties added as we expand.

Pennsylvania property tax appeal FAQ

What is the property tax appeal deadline in Pennsylvania?

September 1 in most counties (53 Pa.C.S. §8844(c)(1)), but do not assume it applies to you. A county may set an earlier date, no sooner than August 1, and the two largest Philadelphia-area suburban counties have: Montgomery County is August 1 and Bucks County is August 3, 2026. Allegheny County is September 1, having moved from March 31 effective tax year 2026. Philadelphia is October 5, 2026, the first Monday in October, under a separate law. Confirm with your county board before you rely on any date.

What is the common level ratio and why does it matter?

Pennsylvania has no statewide reassessment mandate, so most counties still tax off an old base-year value. The State Tax Equalization Board publishes an annual common level ratio per county that converts base-year assessments to current market value. If the county's predetermined ratio varies from the CLR by more than 15%, the board applies the CLR to market value (53 Pa.C.S. §8844(e)(2)).

What form do I use to appeal in Pennsylvania?

There is no statewide form. Each county issues its own annual appeal application through its Board of Assessment Appeals. Philadelphia uses the Board of Revision of Taxes' own appeal form.

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