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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See how the Pennsylvania process worksThe formal appeal, due the first Monday in October. Independent of the First Level Review above.
Source: City of Philadelphia — appeal a property assessment · verified August 8, 2026Pennsylvania appeal deadline
Filing deadlineNext 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.
How a Pennsylvania appeal actually works
Every statement below is cited to its primary source and shows the date we verified it. Where we could not confirm something from a primary source, we say so instead of guessing. Dataset last re-verified 2026-08-13.
Missed the main deadline? Pennsylvania has 9 remedies most homeowners never hear about
County pages rarely surface these. Each one is a distinct legal route with its own clock.
Interim / change-of-assessment appeal (40 days)
Whenever the county assessment office changes an assessment or makes a new assessment under 53 Pa.C.S. §8841(c), it must mail notice to the record owner and to the affected taxing districts within five days of making the change, stating the mailing date, property location, parcel identifier, effective date, established predetermined ratio, base-year value, old assessment and new assessment. The notice 'shall state that any persons aggrieved by the assessment and the affected taxing districts may file an appeal to the board within 40 days of the date of the notice.' This is a SEPARATE and much shorter window than the annual appeal, and it is the remedy after new construction, an addition, a subdivision or a demolition triggers a reassessment under §8817. Missing it does not forfeit the next annual appeal, but it forfeits relief for the interim period.
When:
primary source · verified
Catastrophic loss reassessment
53 Pa.C.S. §8815(a) VERBATIM: 'Persons who have suffered catastrophic losses to their property shall have the right to appeal before the board within the remainder of the county fiscal year in which the catastrophic loss occurred or within six months of the date on which the catastrophic loss occurred, whichever period is longer. The duty of the board shall be to reassess the property to reflect the loss in value from the date of the loss to the end of the taxable year.' Improvements made after the loss in the same tax year are not added back until the following year. Relief is delivered as a credit for the succeeding tax year, or on application a refund at the time of the next tax notice (§8815(b)). DEFINITION (§8815(c)): 'any loss due to mine subsidence, fire, flood or other natural disaster which affects the physical state of the real property and which exceeds 50% of the market value of the real property prior to the loss.' It also covers losses exceeding 50% of market value for residential owners who are not responsible parties and whose property is included or proposed for inclusion on the federal National Priority List (CERCLA) or the state priority list under the Hazardous Sites Cleanup Act — and in that case the reduction stays in effect until remediation is completed. THE 50% THRESHOLD IS STRICT: ordinary storm damage will not qualify.
When:
primary source · verified
Spot reassessment appeal
53 Pa.C.S. §8843 VERBATIM: 'The county assessment office is prohibited from engaging in the practice of spot reassessment. In the event that the county assessment office engages in the practice of spot reassessment, the property owner may file an appeal to the board, limited to the issue of spot reassessment, in accordance with this chapter. Upon a finding by the board or an adjudication by the court that the property owner has been subjected to a spot reassessment, the property owner shall be entitled to a refund of any taxes paid pursuant to a spot reassessment and interest thereon from the date of payment.' TWO IMPORTANT LIMITS, both in the statutory text: (1) 'A change in assessment resulting from an appeal to the board by a taxpayer or taxing district shall not constitute a spot reassessment' — so a school-district-initiated appeal is not a spot reassessment; (2) 53 Pa.C.S. §8817(b) provides that a change in assessed valuation for subdivision, new improvements, removal or destruction 'shall not be construed as a spot reassessment.' Under §8817(a), 'The recording of a subdivision plan shall not constitute grounds for assessment increases until lots are sold or improvements are installed' and 'The painting of a building or the normal regular repairs to a building shall not be deemed cause for a change in valuation.'
When:
primary source · verified
Homestead / Farmstead exclusion (Taxpayer Relief Act)
53 Pa.C.S. §8583(a) permits the governing body of a political subdivision to 'exclude from taxation a fixed dollar amount of the assessed value of each homestead property.' This is an exclusion from assessed value, not an appeal, and it stacks with a successful appeal. Application procedure: 53 Pa.C.S. §8584(a) requires the owner to file an application with the assessor on the uniform form developed under §8587; the assessor makes the qualification determination. Denials: §8584(d) requires written notice of denial by first class mail 'not later than 120 days after the filing deadline', including all reasons, and 'Failure by the assessor to provide notice under this subsection shall be deemed to be approval of the application' — a valuable and under-used taxpayer protection. §8584(c) requires the assessor to make applications available at least 75 days before the deadline (60 days in a city of the first class). §8583(b) requires that in a political subdivision crossing county lines the exclusion 'shall be uniform after adjustment for the common level ratios in the respective counties.' §8583(e) adjusts the exclusion after a countywide revaluation.
When:
primary source · verified
Act 319 Clean and Green preferential assessment (farmland / forest land)
Preferential use-value assessment for qualifying agricultural, agricultural reserve and forest reserve land under the Pennsylvania Farmland and Forest Land Assessment Act of 1974 (Act 319 of 1974), administered by the county assessment office with use values supplied annually by the Pennsylvania Department of Agriculture; regulations at 7 Pa. Code Ch. 137b. Enrollment is applied for at the county assessment office, not appealed. Note that Montgomery County charges a $50 appeal fee for 'Preferentially Assessed Properties (Act 319, Act 515)'. Rollback taxes apply on a change of use — not researched here.
When:
primary source · verified
Temporary tax exemption for new residential construction
53 Pa.C.S. §8813 VERBATIM: 'New single and multiple dwellings constructed for residential purposes and improvements to existing unoccupied dwellings or improvements to existing structures for purposes of conversion to dwellings shall not be valued or assessed for purposes of real property taxes until occupied, conveyed to a bona fide purchaser or 30 months from the first day of the month after which the building permit was issued or, if no building permit or other notification of improvement was required, then from the date construction commenced. The assessment of any multiple dwelling because of occupancy shall be upon the proportion which the value of the occupied portion bears to the value of the entire multiple dwelling.' Useful where a county has assessed a partially built or unoccupied new dwelling prematurely.
When:
primary source · verified
Defective-notice hearing right
53 Pa.C.S. §8845 VERBATIM: 'No defect in service of any notice shall be sufficient grounds for setting any assessment aside, but, upon proof of defective notice, the aggrieved party or taxing district shall have the right to a hearing before the board.' This is the statutory fallback where an owner never received a change-of-assessment notice and consequently blew the 40-day window — it does not void the assessment, but it does compel a hearing.
When:
primary source · verified
Late-filed appeal request (county-level nunc pro tunc practice)
Allegheny County publishes an express mechanism: 'If you missed the deadline for the filing an Annual Appeal you may still, under limited circumstances, be allowed to file an appeal, but first must submit a Late-Filed Appeal Form request.' No equivalent statewide statutory late-appeal right was located in the Consolidated County Assessment Law, and no such mechanism was verified for Bucks, Montgomery or Philadelphia.
When:
primary source · verified
Clerical / mathematical error correction
No dedicated taxpayer-initiated clerical error correction provision was located in the Consolidated County Assessment Law. The nearest verified provisions are administrative rather than remedial: 53 Pa.C.S. §8841(c) authorizes the county assessment office to 'make additions and revisions to the assessment roll at any time in the year to change the assessments of existing properties pursuant to section 8817 ... or add properties and improvements to property mistakenly omitted from the assessment roll as long as notice is provided in accordance with section 8844'; and 53 Pa.C.S. §8844(f)(2) provides that 'The original assessment roll and the true copies may be corrected, amended or changed after November 15 as circumstances may require.' In practice, factual errors on the property record card (wrong square footage, wrong bedroom/bath count, wrong lot size) are corrected by contacting the county assessment office directly or are raised as grounds within a timely appeal.
What evidence wins in Pennsylvania
PENNSYLVANIA HAS TWO INDEPENDENT WINNING THEORIES, AND CONFLATING THEM IS THE MOST COMMON AND MOST EXPENSIVE ERROR. THEORY 1 — THE STATUTORY RATIO ROUTE (market value x ratio). This is the default and the one the board actually administers. 53 Pa.C.S. §8844(e)(2) VERBATIM (board level): 'In any assessment appeal, the board shall determine the market value of the property as of the date such appeal was filed before the board and shall apply the established predetermined ratio to that value, unless the common level ratio last published by the State Tax Equalization Board varies by more than 15% from the established predetermined ratio, in which case the board shall apply that same common level ratio to the market value of the property. Nothing in this paragraph shall prevent an appellant from appealing a base-year valuation without reference to ratio.' 53 Pa.C.S. §8854(a)(2)-(3) VERBATIM (court level): the court shall determine '(i) The market value as of the date the appeal was filed before the board' and '(ii) The common level ratio which was applicable in the original appeal to the board ... published by the State Tax Equalization Board on or before July 1 of the year prior to the tax year being appealed'; and then 'shall then apply the established predetermined ratio to that value unless the corresponding common level ratio determined pursuant to paragraph (2)(ii) varies by more than 15% from the established predetermined ratio, in which case the court shall apply the applicable common level ratio to the corresponding market value of the property.' The 15% test is a variance between the CLR and the EPR, NOT a 15% error tolerance on the taxpayer's value. Under this theory the taxpayer proves CURRENT FAIR MARKET VALUE (comparable sales, cost, income — all three 'must be considered in conjunction with one another' per §8842(b)(1)(iii)) and the ratio is then applied arithmetically. RAW ASSESSMENT-TO-ASSESSMENT COMPARISON ('my neighbor's assessment is lower than mine') IS NOT A COGNIZABLE CLAIM UNDER THIS THEORY and will not move the board. THEORY 2 — THE CONSTITUTIONAL UNIFORMITY CLAIM (Pa. Const. art. VIII, §1). This is separately and expressly preserved by statute. 53 Pa.C.S. §8844(e)(3): 'Nothing in this subsection shall be construed to abridge, alter or limit the right of an appellant to assert a challenge under section 1 of Article VIII of the Constitution of Pennsylvania.' 53 Pa.C.S. §8854(a)(9): 'Nothing in this subsection shall: (i) Prevent an appellant from appealing a base-year valuation without reference to ratio. (ii) Be construed to abridge, alter or limit the right of an appellant to assert a challenge under section 1 of Article VIII of the Constitution of Pennsylvania.' DOWNINGTOWN CONTROLS THEORY 2 AND IT IS TAXPAYER-FAVORABLE. In Downingtown Area School District v. Chester County Board of Assessment Appeals, [J-139-2006] (Pa., Dec. 28, 2006), the Pennsylvania Supreme Court held that the statutory 15% CLR/EPR mechanism does NOT displace the common-law uniformity challenge. The Court reaffirmed the Deitch/Brooks Building line: 'in the context of a uniformity challenge, the parties and the trial court may rely upon evidence concerning the assessment-to-value ratio of similar properties ... because such "similar properties" evidence, while not comprehensive, is nonetheless relevant to the uniformity analysis; further, it would be a practical impossibility to require the taxpayer to evaluate the assessment-to-value ratio of every parcel in the taxing district.' And: 'where a property owner was able to demonstrate that the parcel in question was assessed at a percentage of value exceeding the percentage applied generally throughout the taxing district, the property owner was entitled to a reduction in the assessment in conformance with the generally applied percentage.' The Court further held that 'we do not find that this general uniformity precept eliminates any opportunity or need to consider meaningful sub-classifications as a component of the overall evaluation of uniform treatment', that the EPR-application provision was 'arbitrary, and thus, unconstitutional' as it carved out a class of taxpayers appealed against by a taxing district, and that 'we cannot agree that the present statute may serve to foreclose all other inquiry.' Disposition: reversed the Commonwealth Court, vacated the trial court, and remanded 'for consideration of the adequacy of Appellant's uniformity challenge under the Deitch construct.' The Court also quoted Brooks Building with emphasis: 'the right of the taxpayer whose property alone is taxed at 100 per cent of its true value is to have his assessment reduced to the percentage of that value at which others are taxed even though this is a departure from the requirement of the statute.' THE CRITICAL PRECISION POINT FOR PRODUCT COPY: what is admissible under Theory 2 is the ASSESSMENT-TO-VALUE RATIO of comparable/similar properties — i.e. for each comparable you must prove BOTH its assessed value AND its fair market value, then compute the ratio and compare it to the subject's ratio. Bare assessed-value-versus-assessed-value comparison, with no independent proof of the comparables' market values, does NOT establish non-uniformity and is the single most common way pro se uniformity claims fail. Downingtown itself notes the Commonwealth Court had criticized the taxpayer's expert for not having conducted an 'official appraisal' of the comparable properties. ADMINISTRATIVE PRACTICE NOTE (STEB, verified): 'The CLR is used in the appeal process only, when a county's Pre-Determined Ratio (PDR) differs more than 15%. NOTE: With the exception of a county's interpretation of recent court cases and that is; to use the current CLR at all times in appeals regardless of the variance. The CLR is applied after the Board of Assessment Appeals/Revisions establishes a fair market value, based on evidence, to calculate a revised assessment value. The CLR is never used for any other purpose nor used in determining market value.' In other words, post-Downingtown many counties apply the CLR in every appeal regardless of the 15% variance — confirm the practice of the specific county. COUNTYWIDE REASSESSMENT OVERRIDE: 53 Pa.C.S. §8854(a)(4)(ii) — 'If the county performs a countywide revision of assessments by revaluing the properties and applying an established predetermined ratio, the court shall utilize the established predetermined ratio instead of the common level ratio for the year in which the assessment was revised and until the common level ratio determined by the State Tax Equalization Board reflects the revaluing of properties.' §8854(a)(4)(i) sets a certified revised CLR where a county changes its predetermined ratio.
primary source · verified 2026-08-12
The appeal ladder, in Pennsylvania's own terms
- 1
County Board of Assessment Appeals / Board of Assessment Revision (in Philadelphia: Board of Revision of Taxes; in Allegheny County: Board of Property Assessment Appeals and Review (BPAAR))
Deadline: COUNTY-SPECIFIC — DO NOT USE A STATEWIDE DATE. Under the Consolidated County Assessment Law (counties of the 2nd class A and 3rd-8th classes), the annual appeal must be filed 'on or before September 1 or the date designated by the county commissioners if the option under paragraph (3) is exercised' (53 Pa.C.S. §8844(c)(1)); §8844(c)(3) permits county commissioners to designate a date 'no earlier than August 1'. So the lawful statutory window for these counties is a fixed county-chosen date between August 1 and September 1. SEPARATE TRACK: an appeal from a change-of-assessment / new-assessment / interim notice must be filed 'within 40 days of the date of the notice' (53 Pa.C.S. §8844(b)) — this is a relative deadline running from the notice date, not the annual date. VERIFIED CONCRETE EXAMPLES (read on official sites 2026-08-12): Philadelphia (1st class city/county, NOT under Ch. 88) — 'The deadline to file a 2027 market value appeal is October 5, 2026' (first Monday in October); Allegheny County (2nd class, NOT under Ch. 88) — annual appeal for tax year 2027 may be submitted July 1, 2026 through September 1, 2026; Montgomery County (2nd class A) — 'Effective immediately, the deadline for filing annual assessment appeals is August 1'; Bucks County (3rd class) — 'The deadline for filing 2026 Annual Appeals is August 3, 2026' (statutory August 1 rolled forward because August 1, 2026 is a Saturday).
Clock starts: Annual appeal: none (fixed calendar date set by each county between Aug 1 and Sep 1 under 53 Pa.C.S. §8844(c); Philadelphia uses first Monday in October; Allegheny uses a Jul 1-Sep 1 window). Interim/change appeal: mailing date printed on the county assessment office's change-of-assessment notice (53 Pa.C.S. §8844(a)-(b)).
53 Pa.C.S. §8844(b) (40-day interim appeal); 53 Pa.C.S. §8844(c)(1) and (c)(3) (annual appeal, Sept 1 default, county may designate a date no earlier than Aug 1); 53 Pa.C.S. §8841(d)(1)(iii) (public notice of the right to appeal 'on or before the first day of September, or an earlier date designated by the county commissioners'); 53 Pa.C.S. §8801(b)(1) (chapter applies only to counties of the 2nd class A and 3rd-8th classes, i.e. NOT Philadelphia (1st class) or Allegheny (2nd class)) · primary source · verified 2026-08-12
Form: No statewide form number exists. Each county publishes its own appeal application; forms are typically titled by tax year and property type rather than numbered. — VERIFIED COUNTY FORMS (2026-08-12): (1) Bucks County — 'BUCKS COUNTY PROPERTY ASSESSMENT APPEAL — RESIDENTIAL' (2026 Residential Appeal Form); a parallel 'COMMERCIAL/INDUSTRIAL' form exists. (2) Montgomery County — 'Montgomery County Board of Assessment Appeals — Assessment Appeal' (ADA fillable v6). (3) Allegheny County — '2027 Annual Appeal Form', filed with the Office of Property Assessments; online filing also available via the Real Estate Portal 'Appeal Status' tab. (4) Philadelphia — Board of Revision of Taxes Market Value Appeal Application, filed at 601 Walnut Street, Suite 325 East, Philadelphia, PA 19106, by mail, in person, or by emailing the PDF to appealinquiry@phila.gov; a BRT Power of Attorney / Agent Authorization form must be attached if someone other than the owner executes it. official form
primary source · verified 2026-08-13
Fee: SET LOCALLY — varies by county and by property class. VERIFIED EXAMPLES: Bucks County — '$75.00 non-refundable filing fee ... with an annual or interim appeal application for each parcel' (printed on the 2026 Residential Appeal Form). Montgomery County — per County Commissioners Resolution 09-C.325 (Aug. 20, 2009): Single Family Residential or individually owned condominium (excluding apartments) $50.00; Residential multi-family $100.00; Commercial/Industrial (including apartments) $200.00; Preferentially Assessed Properties (Act 319, Act 515) $50.00; Exemptions $200.00. Allegheny County — 'There is no filing fee for this service.' (set_locally)
No statutory fee schedule and no statutory dollar cap located in the Consolidated County Assessment Law. 53 Pa.C.S. §8844 (notices, appeals) prescribes no fee; the only cost provision found is 53 Pa.C.S. §8854(a)(8), which applies at the court level ('The cost of the appeal shall be apportioned or fixed as the court may direct'). Montgomery County's fees were set by county commissioners' resolution, confirming local rate-setting. · primary source · verified 2026-08-12
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Court of Common Pleas of the county in which the property is located (de novo)
Deadline: 30 days after the entry/mailing of the board's decision. 53 Pa.C.S. §8844(e)(2.1)(i) requires the board's written decision to contain 'A statement that the decision may be appealed to the court of common pleas within 30 days of the mailing date of the decision in accordance with law and local rules.' 53 Pa.C.S. §8854(a)(1) routes the appeal 'in accordance with 42 Pa.C.S. §5571(b) ... and local rules of court', and 42 Pa.C.S. §5571(b) provides that 'an appeal from a tribunal or other government unit to a court ... must be commenced within 30 days after the entry of the order from which the appeal is taken.' The board must issue its decision no later than November 15 (53 Pa.C.S. §8844(e)(2.1)), and all non-interim appeals must be heard and acted upon no later than October 31 (53 Pa.C.S. §8844(e)(1)).
Clock starts: Mailing date of the county board of assessment appeals' written decision (53 Pa.C.S. §8844(e)(2.1)(i)); framed in 42 Pa.C.S. §5571(b) as the entry of the order appealed from.
53 Pa.C.S. §8854(a)(1); 53 Pa.C.S. §8844(e)(2.1)(i); 42 Pa.C.S. §5571(b) · primary source · verified 2026-08-12
Form: No statewide form. An appeal to the Court of Common Pleas is commenced by a notice/petition for appeal filed with the prothonotary under local rules of court. 53 Pa.C.S. §8844(e)(2.1)(ii) additionally requires that 'an appellant must provide each taxing district within which the property lies a copy of the appeal in accordance with law and local rules' — failure to serve the school district and municipality is a common fatal defect. 53 Pa.C.S. §8844(e)(2.1)(iii) requires the board's notice to state 'that the board cannot provide advice on filing an appeal to court and that a party may wish to consult with an attorney when considering an appeal.'
primary source · verified 2026-08-12
Not confirmed from a primary source: Prothonotary filing fees are set by each county and no county-level Court of Common Pleas assessment-appeal filing fee schedule was read during this research. Check the official page before relying on this. - 3
Commonwealth Court of Pennsylvania (further appeal to the Supreme Court of Pennsylvania by allowance)
Not confirmed from a primary source: The right of appeal (53 Pa.C.S. §8854(b)) and the referral to general rules (42 Pa.C.S. §5571(a)) are verified, but the specific 30-day appellate window lives in Pa.R.A.P. 903, which was not read. Do not publish '30 days' at this level until Pa.R.A.P. 903 is read directly. Check the official page before relying on this.Not confirmed from a primary source: Appellate form/notice requirements were not researched. Check the official page before relying on this.Not confirmed from a primary source: Commonwealth Court filing fees were not researched. Check the official page before relying on this.
Who has to prove what
Once the board makes out its prima facie case, the taxpayer must come forward with sufficient, competent, credible and relevant evidence of the property's fair market value to overcome it. In BET Lehigh Real Estate, LLC v. Schuylkill County Board of Assessment Appeals (Pa. Cmwlth., No. 1385 C.D. 2012, filed April 10, 2013), the Commonwealth Court affirmed a trial court that found the taxpayer 'has not sustained its burden of overcoming the County's prima facie case as to the assessed values of the property' where the taxpayer 'failed to introduce any evidence to counter the values reflected in the County's property record cards' and 'did not proffer any evidence to overcome the County's prima facie case.' Practical consequence: a homeowner who appears with no valuation evidence loses automatically. If the taxpayer does produce sufficient competent evidence, the assessment record loses the evidentiary weight previously accorded to it and the court weighs the evidence de novo.
primary source · verified 2026-08-12
When values are set
THERE IS NO MANDATED REASSESSMENT CYCLE IN PENNSYLVANIA. Counties assess on a BASE YEAR and may hold that base year indefinitely. 53 Pa.C.S. §8802 defines 'Base year' as 'The year upon which real property market values are based for the most recent countywide revision of assessment of real property or other prior year upon which the market value of all real property of the county is based for assessment purposes. Real property market values shall be equalized within the county and any changes by the board shall be expressed in terms of base-year values.' 53 Pa.C.S. §8842(a): 'The county assessment office shall assess real property at a value based upon an established predetermined ratio which may not exceed 100% of actual value. The ratio shall be established and determined by the board of county commissioners by ordinance. In arriving at actual value, the county may utilize the current market value or it may adopt a base-year market value.' A 'Countywide revision of assessment' is defined in §8802 as 'A change in the established predetermined ratio or revaluation of all real property within a county' — permitted, never required. A December 2024 Pennsylvania Senate co-sponsorship memorandum (Sen. Fontana, circulated to all Senate members, introduced as SB 567) states: 'Pennsylvania is the only state in the country with a base-year property assessment system that does not mandate periodic reassessments. As a result, fifty-four of our 67 counties have not reassessed in twelve years or more, including 10 counties that have not reassessed in more than 45 years!' That bill would have imposed a uniform five-year cycle; no enacted statewide reassessment mandate was found. COMMERCIAL CONSEQUENCE: because base years are stale, the gap between the base-year assessment and current market value is bridged entirely by the Common Level Ratio — which is why the CLR, not the raw assessed value, is the operative number in almost every Pennsylvania appeal. Note also the annual roll deadlines: the assessment roll is prepared on or before July 1 (53 Pa.C.S. §8841(a)); appeals are heard and acted on by October 31 and decisions issued by November 15 (§8844(e)); the roll is certified on or before November 15 (§8844(f)).
primary source · verified 2026-08-12
How counties differ
PENNSYLVANIA HAS NO SINGLE STATEWIDE APPEAL DEADLINE. Three separate statutory regimes apply, keyed to county class: (1) COUNTIES OF THE 2nd CLASS A AND 3rd THROUGH 8th CLASSES — governed by the Consolidated County Assessment Law, 53 Pa.C.S. Ch. 88. 53 Pa.C.S. §8801(b)(1) VERBATIM: 'This chapter shall apply to all of the following: (i) Counties of the second class A, third, fourth, fifth, sixth, seventh and eighth classes of the Commonwealth. (ii) Cities that elect to become subject to this chapter in accordance with section 8868.' Annual deadline: September 1 by default, or any earlier date designated by the county commissioners but 'no earlier than August 1' (§8844(c)(1), (c)(3)), provided the published notice under §8841(d)(1) is given at least two weeks before the designated date. This is where the vast majority of Pennsylvania's 67 counties sit, and it is why the product must resolve the deadline per county rather than statewide. (2) PHILADELPHIA (county/city of the FIRST class) — outside Chapter 88 except for §8811(b)(5) and §8842(b)(2) (53 Pa.C.S. §8801(b)(2)). Appeals go to the Board of Revision of Taxes. VERIFIED 2026-08-12 on phila.gov: 'The deadline to file a 2027 market value appeal is October 5, 2026.' October 5, 2026 is the first Monday in October 2026, consistent with the reported 'first Monday in October' rule. Filing: Board of Revision of Taxes, 601 Walnut Street, Suite 325 East, Philadelphia, PA 19106 — by mail, in person Monday-Friday 8:30 a.m. to 4:30 p.m., or by emailing the PDF form to appealinquiry@phila.gov. Grounds accepted by the BRT: market value too high or too low; market value not uniform with similar surrounding properties (an express uniformity ground); or property characteristics substantially incorrect. A BRT Power of Attorney / Agent Authorization form is required where counsel or an authorized representative executes the application. Philadelphia's homestead application deadline is set by the governing body and, per 53 Pa.C.S. §8584(b), may be no later than December 1 of the prior year — NOT March 1. (3) ALLEGHENY COUNTY (county of the SECOND class) — outside Chapter 88 (53 Pa.C.S. §8801(b)). Appeals go to the Board of Property Assessment Appeals and Review (BPAAR), administered by the Office of Property Assessments. CRITICAL CORRECTION: the widely repeated 'March 31' Allegheny deadline is NO LONGER the operative rule. VERIFIED 2026-08-12 on alleghenycounty.us: 'The assessed value of a property may be appealed annually, by the owner, school district or municipality. There is no filing fee for this service. Those interested in filing a 2027 Annual Appeal may: Submit from July 1, 2026 - September 1, 2026 for tax year 2027 ... Forms will be made available in advance of the 2027 tax bills in compliance with County Council ordinance 13056-24.' So Allegheny now runs a July 1 to September 1 filing WINDOW (not a single deadline), there is NO filing fee, and filing may be done online via the Real Estate Portal 'Appeal Status' tab, by email, by mail or in person (not by fax). Hearing notice: at minimum 21 days for residential and 30 days for commercial; rescheduled hearings at least 7 days notice. A Late-Filed Appeal Form exists for missed deadlines 'under limited circumstances'. DO NOT SHIP 'March 31' FOR ALLEGHENY. (4) MONTGOMERY COUNTY (2nd class A, under Ch. 88) — VERIFIED from the Board of Assessment Appeals' own notice: 'Effective immediately, the deadline for filing annual assessment appeals is August 1. Please be advised that this deadline also applies to applications for real estate tax exemption.' (That exemption point tracks 53 Pa.C.S. §8844(c)(2), which applies the same procedures and deadlines to exemption requests under §8812.) FEES per County Commissioners Resolution 09-C.325 (Aug. 20, 2009): single family residential or individually owned condominium (excluding apartments) $50.00; residential multi-family $100.00; commercial/industrial (including apartments) $200.00; preferentially assessed (Act 319, Act 515) $50.00; exemptions $200.00. Filing method: mail or hand-deliver a completed appeal form, THREE (3) copies of any supporting documentation, and a check for the applicable processing fee. Office: One Montgomery Plaza, Suite 301, 425 Swede St., Norristown, PA 19401; mail to P.O. Box 311, Norristown, PA 19404-0311. Montgomery posts an express warning that USPS postmarks may be delayed and instructs filers to obtain hand-cancellation, a Certificate of Mailing, registered/certified mail, or counter-purchased postage — a real malpractice trap for mail filers. (5) BUCKS COUNTY (3rd class, under Ch. 88) — VERIFIED: 'The deadline for filing 2026 Annual Appeals is August 3, 2026. Application with required fee and applicable documents must be on file in the office of the Bucks County Board of Assessment Appeals or postmarked on or before August 3, 2026 for Annual Appeals. Any changes to the assessment for Annual Appeals will be effective the 2027 Tax Year.' Bucks has therefore exercised the §8844(c)(3) August 1 option, and the published date rolled to Monday August 3 because August 1, 2026 is a Saturday — a live demonstration of the 1 Pa.C.S. §1908 roll. FEE: '$75.00 non-refundable filing fee must be submitted with an annual or interim appeal application for each parcel', payable to Bucks County Board of Assessment; no facsimiles accepted. The form offers two hearing options: Option 1 review on the papers in lieu of a formal hearing (all evidence must be submitted at filing), or Option 2 a hearing (appraisals and supporting information due at least 10 days before the hearing date). The form warns 'No postponements will be granted', that failure to appear is 'conclusively presumed to have abandoned the appeal' (mirroring 53 Pa.C.S. §8844(e)(1)), and that the filing fee is not returned. Office: 55 E Court Street, 6th Floor, Doylestown, PA 18901. ENGINEERING IMPLICATION: model the level-1 deadline as a per-county field with a county-class discriminator, never as a state constant. Model the interim/change-notice 40-day appeal as a separate relative-deadline object triggered off the notice mailing date. Both Philadelphia and Allegheny require bespoke handling.
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).
Pennsylvania counties
County-specific filing notes for Pennsylvania's largest markets. More counties added as we expand.
Philadelphia
Philadelphia
Philadelphia is a first-class city under its own law, not the Consolidated County Assessment Law. The BRT appeal deadline is the first Monday in October, and the separate First Level Review with the Office of Property Assessment runs on its own earlier date.
Allegheny County
Pittsburgh
Pittsburgh's county. The annual appeal deadline is September 1 (moved from March 31 effective tax year 2026, so older guides are wrong). Allegheny's common level ratio makes it one of the strongest appeal counties in the state.
Montgomery County
Norristown
Philadelphia's largest suburban county, taxed off a 1996 base year. File your annual appeal with the Board of Assessment Appeals by August 1, a full month before Pennsylvania's September 1 default.
Bucks County
Doylestown
Taxed off a 1972 base year, so the common level ratio does heavy lifting in a Bucks appeal. Bucks sets its own annual deadline of August 3, 2026, earlier than Pennsylvania's September 1 default.
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.
Are you missing a Pennsylvania exemption?
Exemptions cut your bill before any appeal even starts, and most homeowners never claim all the ones they qualify for. Answer four questions:
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