Pennsylvania Property Tax Appeal Guide | Property Tax Edge
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Pennsylvania

Mid-Atlantic · 67 counties

Complete property tax appeal guide for Pennsylvania homeowners — rates, deadlines, exemptions, and step-by-step appeal instructions.

Pennsylvania Department of RevenueChallenging to Appeal
1.26%
Effective Tax Rate
Rank #12 nationally
100%
Assessment Ratio
100% of market value (varies by county)
$254,500
Median Home Value
latest Census/ACS estimate
$3,311
Median Annual Tax
Per year
1

Many PA counties use outdated base years — assessed values may be far below market value

2

Property Tax/Rent Rebate: up to $1,000 for seniors 65+ with income under $45,000

3

Philadelphia has a completely different assessment system from other PA counties

Appeal Deadline

September 1 (County Board of Assessment Appeals); a county may set an earlier date, but no earlier than August 1

September 1 is the statutory default under 53 Pa.C.S. §8844(c)(1); county commissioners may designate an earlier annual deadline but it cannot fall before August 1 — confirm your county's date. Interim and change-of-assessment notices carry their own 40-day window. Philadelphia: first Monday in October (October 5, 2026 for tax year 2027). Allegheny County: July 1 – September 1, 2026, applied prospectively to tax year 2027.

Verified August 2026 against the official source · official source · always confirm the current date with your county

Understanding Pennsylvania's Assessment Ratio

100%
100% of market value (varies by county)

Pennsylvania assesses at 100% of market value, so your assessed value should equal what your property is worth on the open market.

This makes appeals straightforward: if comparable homes in your area sold for less than your assessed value, you have grounds for an appeal.

How to Appeal Your Property Tax in Pennsylvania

1

Receive assessment notice from county

2

Confirm your county's annual deadline — September 1 by statute, though a county may set an earlier date no sooner than August 1 (Philadelphia: first Monday in October; Allegheny: July 1 – September 1)

3

File appeal with the County Board of Assessment Appeals

4

Attend Board hearing

5

Appeal to Court of Common Pleas within 30 days of Board decision

6

Further appeal to Commonwealth Court

Appeal Body
County Board of Assessment Appeals → Court of Common Pleas → Commonwealth Court

Exemptions & Relief Programs

Homestead Exemption
Homestead Exclusion: up to 50% of median assessed value (varies by school district)
Senior / Disabled Exemption
Property Tax/Rent Rebate Program: up to $1,000 for 65+ with income under $45,000

Key Statutes & Legal References

§
72 P.S. §5020-402 (100% assessment)
§
53 Pa. C.S. §8584 (homestead exclusion)
§
72 P.S. §4722 (Property Tax/Rent Rebate)

Pennsylvania Property Tax Code

Governing Code
Pennsylvania Consolidated Statutes — Title 72 (Taxation and Fiscal Affairs)
Assessment Authority
County Board of Assessment
Appeal Board
Board of Assessment Appeals
Assessment Cycle
Annual (revaluation varies by county)

Key Statutes

72 P.S. §5020-402
Assessment of Real Property
Establishes the county assessment process and the common level ratio system.
72 P.S. §5020-518.1
Board of Assessment Appeals
Establishes the Board of Assessment Appeals for each county.
72 P.S. §5020-518.3
Appeal to Court of Common Pleas
Provides the right to appeal Board decisions to the Court of Common Pleas.
72 P.S. §4711-1
Homestead Exclusion
Allows school districts to exclude a portion of homestead assessed value from taxation.

Major Exemptions

Homestead Exclusion
Owner-occupied primary residence
Varies by school district
Property Tax/Rent Rebate (PTRR)
Age 65+, widows/widowers 50+, disabled 18+; income ≤$46,520 ...
Standard rebate up to $1,000 (Act 7 of 2023)
Disabled Veteran Exemption
100% service-connected disability
Full exemption
Official Code

Pennsylvania Appeal Tools

Use these tools to build your appeal case for Pennsylvania:

Over-Assessment Calculator
County Appeal Guides
Jurisdiction Intelligence
CAD Interactive Map
Sales Comparables Tool
Deadline Manager

Quick Pennsylvania Calculator

$
$
Assessment ratio: 100% · Rate: 1.26%

Quick Links

Over-Assessment Calculator
Find a Consultant
Deadline Manager
Community Forum
Challenging to Appeal
County-by-county variation; many counties use outdated base years creating large gaps; Philadelphia has unique system

Taxing Authority

County Board of Assessment
Assessment Frequency
Varies

Ready to Appeal Your Pennsylvania Property Tax?

Use our free tools to calculate your potential savings, find a local consultant, and manage your appeal deadlines.

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Pennsylvania's assessment ratio study

How closely Pennsylvania assessors' values actually track real sale prices — and whether you can use that in an appeal.

Applied directly in appealsLatest study: 2025

Common Level Ratio (CLR) — annual STEB report with COD and PRD by county

The most direct ratio-to-assessment conversion in the country: prove current market value and multiply by the county CLR in effect when the appeal was FILED to compute the correct assessed value. CLRs run on a July 1 – June 30 cycle — as of August 2026 the operative table is the 2025 CLR, effective July 1, 2026 to June 30, 2027. Note that PA publishes the CLR as a percentage while the Dept. of Revenue republishes its reciprocal as a realty-transfer-tax factor; use the STEB percentage for appeals.

Official Pennsylvania dataCompare all 50 states + DC

Supplemental, Escape & Corrected Bills in Pennsylvania

Pennsylvania issues interim (supplemental) tax bills when new construction or omitted property is added to the roll mid-year, prorated for the remainder of the year. You get 40 days from the mailed change notice to appeal to the county Board of Assessment Appeals - separate from the county's regular annual appeal deadline.

Interim Assessment (interim revision)

New construction, improvements, subdivision, or property mistakenly omitted from the roll; the county assessment office may add or revise assessments at any time during the year. Interim tax bills from county/municipality/school district are typically prorated from the date the improvement became assessable or occupied.

Appeal window: Notice of the interim change must be mailed within 5 days of the change; aggrieved owner (or taxing district) may appeal to the county Board of Assessment Appeals within 40 days of the date of the notice.40 days

Assessment roll corrections / catch-up for omitted property

Clerical or mathematical errors, and property or improvements mistakenly omitted, corrected through the same interim-revision power with notice under 8844.

Appeal window: Same 40 days from mailed notice to appeal to the Board of Assessment Appeals.40 days

Full details & sources →Got one of these bills? Track its deadline →
AI Evidence Packet · $49

Build your Pennsylvania appeal evidence packet

Our AI assembles a professional evidence packet — cover letter, comparable-sales analysis, assessment ratio check, hearing script, and your state's filing instructions. $49 one-time, no subscription, no percentage of your savings. You file it with your county; we don't file or represent you.

We prepare the evidence — you submit it. The $49 is charged when the packet is generated, not when an appeal succeeds. See a sample packet.

Build my packet

Pennsylvania property tax appeals — frequently asked questions

When is the property tax appeal deadline in Pennsylvania?+

In Pennsylvania, the appeal window is September 1 (County Board of Assessment Appeals); a county may set an earlier date, but no earlier than August 1. September 1 is the statutory default under 53 Pa.C.S. §8844(c)(1); county commissioners may designate an earlier annual deadline but it cannot fall before August 1 — confirm your county's date. Interim and change-of-assessment notices carry their own 40-day window. Philadelphia: first Monday in October (October 5, 2026 for tax year 2027). Allegheny County: July 1 – September 1, 2026, applied prospectively to tax year 2027. Always confirm the exact date with your local county board of assessment or appeal board, as it can vary by county.

How do I appeal my property tax assessment in Pennsylvania?+

The general process: 1) Receive assessment notice from county; 2) Confirm your county's annual deadline — September 1 by statute, though a county may set an earlier date no sooner than August 1 (Philadelphia: first Monday in October; Allegheny: July 1 – September 1); 3) File appeal with the County Board of Assessment Appeals; 4) Attend Board hearing; 5) Appeal to Court of Common Pleas within 30 days of Board decision; 6) Further appeal to Commonwealth Court. Appeals are heard by the County Board of Assessment Appeals → Court of Common Pleas → Commonwealth Court.

What is the average property tax rate in Pennsylvania?+

Pennsylvania's effective property tax rate is about 1.26% of value — roughly $3,311 per year on the state's median home value of $254,500. Assessments are made at 100% of market value (varies by county).

What exemptions can lower my property tax in Pennsylvania?+

Common relief includes the homestead exemption (Homestead Exclusion: up to 50% of median assessed value (varies by school district)) and senior relief (Property Tax/Rent Rebate Program: up to $1,000 for 65+ with income under $45,000). Eligibility and amounts vary — check with Pennsylvania Department of Revenue.

Is it worth appealing my property taxes in Pennsylvania?+

If your assessed value is higher than what your home would realistically sell for, an appeal can lower your bill — often for the life of the assessment. Use the free over-assessment calculator to estimate your potential savings before you file.