Tax Code Reference
Effective Rate: 1.26%
Pennsylvania
Property Tax Code
Pennsylvania Consolidated Statutes — Title 72 (Taxation and Fiscal Affairs) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Pennsylvania.
Quick Facts
Assessment Authority
County Board of Assessment
Appeal Board
Board of Assessment Appeals
Assessment Ratio
Varies by county (common level ratio published annually)
Assessment Cycle
Annual (revaluation varies by county)
Appeal Deadline
September 1 (County Board of Assessment Appeals); a county may set an earlier date, but no earlier than August 1
Assessment System
Governing CodePennsylvania Consolidated Statutes — Title 72 (Taxation and Fiscal Affairs)
Assessment AuthorityCounty Board of Assessment
Assessment RatioVaries by county (common level ratio published annually)
Assessment CycleAnnual (revaluation varies by county)
Appeal System
Appeal BoardBoard of Assessment Appeals / Court of Common Pleas
Appeal DeadlineSeptember 1 (County Board of Assessment Appeals); a county may set an earlier date, but no earlier than August 1
Key Notes for Pennsylvania
Pennsylvania's assessment system varies significantly by county. The State Tax Equalization Board publishes an annual Common Level Ratio (CLR) for each county, which is used to determine if an assessment is equitable.
Hearing Types Available
1
Board of Assessment Appeals2
Court of Common Pleas3
Commonwealth CourtValid Grounds for Appeal
Overvaluation
Unequal assessment
Incorrect classification
Denial of exemption