How to Dispute Property Taxes?
Property taxes in Pennsylvania play a vital role in funding local services, including public education, infrastructure, emergency services, and local government operations. However, if you believe your property has been over-assessed, resulting in an unfair tax bill, you have the right to dispute the valuation. Successfully appealing a property tax assessment can save you hundreds or even thousands of dollars annually.
Property Tax Assessments in Pennsylvania
A property tax assessment is the valuation of your property by your county’s Board of Assessment Appeals (or similar body), which is used to determine your annual property tax bill. The formula used to calculate your tax typically looks like this:
Assessed Value × Millage Rate = Annual Property Taxes
Each Pennsylvania county has its own base year or predetermined ratio that’s applied to current market values to arrive at the assessed property values. Therefore, properties with similar market values can have vastly different tax bills due to inconsistent or outdated assessments.
Common Grounds for a Property Tax Appeal
You may have a valid reason to appeal your property tax assessment in Pennsylvania if:
- Your property was over-assessed relative to similar properties.
- The assessment fails to reflect a decline in market value.
- There are errors in property records, such as incorrect square footage.
- The property has sustained damage (fire, flooding, structural degradation).
- You recently purchased the property at a price lower than the assessed value.
Step-by-Step Guide to Disputing Property Taxes in Pennsylvania
Step 1: Review Your Assessment Notice
Most counties in Pennsylvania send assessment notices annually or when there has been a change in property valuation. Carefully review the details, such as square footage, lot size, and number of rooms, and compare them with actual conditions. Check for factual errors or outdated data.
Step 2: Compare Assessments with Similar Properties
One of the strongest arguments in a property tax appeal is a lack of uniformity, meaning your property is assessed higher than comparable homes in the area. Use publicly available records, real estate websites, or professional appraisers to gather data on similar properties (also known as comparables or “comps”).
Step 3: Request a Copy of Your Property Record Card
You can obtain your property record card from your county’s Assessment Office or through their online database. This card lists the data used to calculate your assessment. If you find errors like incorrect square footage or missing depreciation factors, you can build a strong appeal case.
Step 4: File a Formal Appeal
Each county has a deadline for filing assessment appeals, typically on or before August 1st of each year, though this varies. You should check with your county’s Board of Assessment Appeals or Solicitor’s Office to confirm the date.
You must complete a formal appeal form, which typically includes:
- Property owner’s information
- Parcel number
- Current and proposed assessed value
- Grounds for appeal
- Supporting documentation
A filing fee may apply (usually $25–$100, depending on the county).
Step 5: Prepare for the Appeal Hearing
After submitting your appeal, the county will schedule a hearing date, often held before the Board of Assessment Appeals (BOAA). The board is composed of county-appointed officials or real estate professionals.
As part of the property tax appeal process, you will have the opportunity to present your evidence before the hearing officer, which may include:
- Comparable sales or appraisals
- Photos of the property condition
- Cost estimates for repairs or improvements
- Purchase price documents (deed, sales agreement)
- Testimony from appraisers or other professionals
Note: This isn’t a court trial, but a quasi-judicial proceeding, so it’s important to be professional and focused.
Step 6: Attend the Scheduled Hearing
You may represent yourself or retain a real estate attorney to present your case. If you’re a residential or commercial property owner, it’s prudent to have professional legal representation due to the complexity and financial implications. The board will usually render a decision on the spot or within a few weeks.
Step 7: Appeal the Board’s Decision (If Needed)
If you disagree with the BOAA’s decision, you have the right to file an appeal to the Court of Common Pleas in your county, typically within 30 days of receiving the board’s determination. At this level, you may request a de novo hearing, meaning the court will review the case from scratch.
Special Considerations
Property Purchased Recently
If you bought the property within a year or two of your appeal and the purchase price is lower than the assessed value, that’s often persuasive evidence in your favor. Be sure to submit the closing statement, deed, and purchase contract as part of your documentation.
Reassessment and Revaluation Years
In some counties, a county-wide reassessment occurs, generally after many years. These are typically done to fix systemic inequalities in assessed values. If your property’s new assessed value is substantially higher than others, you still have the right to appeal during the designated window.
Uniformity Clause Challenge
Pennsylvania’s Uniformity Clause in Article VIII, Section 1 of the PA Constitution requires that all taxes be uniform upon the same class of subjects. If your property is assessed higher than similar properties in your neighborhood, that may form the basis of a constitutional challenge.
Key Pennsylvania Case Law on Property Tax Appeals
- Keystone Raceway Corp. v. Bd. of Assessment Appeals (2019): Held that sale price is strong evidence of fair market value in an assessment appeal.
- Downingtown Area School District v. Chester County Board of Assessment Appeals (2006): Reinforced the importance of uniformity in tax assessments and outlined when districts can initiate appeals.
- Valley Forge Towers Apts. N, LP v. Upper Merion Area School District (2017): Reiterated that selective appeals of properties by taxing authorities could violate the Uniformity Clause.
Choose Our Experienced Property Tax Assessment Appeal Lawyers in PA
At Morella Bencsics, our property tax assessment appeal attorneys understand how an inflated property valuation can create a financial burden for commercial and residential property owners. Our lawyers will gather compelling evidence such as comparable sales, appraisal reports, and expert testimony to support your claim.
With deep experience in representing clients in Pennsylvania’s county-level appeal boards and courts, we provide strategic advocacy every step of the way from filing initial appeals to litigating unfavorable decisions. To schedule your free consultation, call us at (412) 960-1656 or contact us online.