Allegheny County Assessment FAQ's
"Your Source for Allegheny Tax Appeals."
MAIN CONTENTS FAQ's:
Q: What is a property assessment?
A property assessment is the value that Allegheny County says your property is worth for property taxation purposes. It is important because your county assessed value directly determines the basis for your county tax, school district tax and local property tax every single year. All three property taxes are calculated using the county property assessment. Therefore, the lower your assessment, the lower your property taxes.
Q: How do I calculate my property taxes?
Allegheny County Property taxes are calculated by multiplying the county property assessment times the current millage rate for each specific taxing entity. The county millage rate for 2010 is 4.69 mills. Each school district and local taxing entity (municipality/borough or township) set their own specific millage rates.
EXAMPLE:
County assessed value: $100,000
County millage rate: 4.69 (county tax = $469 / year)
School millage rate: 20.00 (school taxes would = $2,000 / year)
Local millage rate: 5.00 (local tax = $500 / year)
In this example, a property assessed at $100,000 would pay a total of $2,969/year in property taxes. Typically, the school district millage rate is largest, but not always. Also, a good rule of thumb is that most property owners pay about $3,000 / year for every $100,000 their property is assessed.
Hence, a property assessed at $100,000 will typically pay about $3,000 / year and a property assessed at $500,000 will pay about $15,000/ year.
In commercial properties, this means that a 3 Million dollar property pays about $90,000 / year in property taxes ($7,500 /month).
Q: Who sets taxation rates?
The county tax millage is set by Allegheny County Council. School district tax millages are set by local school boards. Municipal (local) tax millages are set by individual municipalities. These are typically set in the end of each calendar year for the following year and are done in public.
Q: What is the 2002 base year?
"The Base Year is the last County-wide reassessment, which in Allegheny County was 2002. All values represent the estimated base year market value of the property as of January 1, 2002, unless otherwise updated due to permits, appeals, corrections, flood loss or catastrophic loss. Base year methodology allows similar homes to have similar assessments until the next County-wide reassessment." (Source Allegheny County Website).
Q: Where did my assessment come from?
"OPA assessors use a computer assisted mass appraisal system (CAMA) to help generate property assessment values. They determine value primarily by comparison with sales from 1999, 2000 and 2001 on properties with similar characteristics within your defined neighborhood. For increased accuracy, the system also takes into account the variations that exist within Allegheny County’s unique neighborhoods. Additionally, our assessors travel throughout the county to collect property data and review assessment valuations." (Source Allegheny County Website).
Q: Is my current assessment value correct?
Allegheny County claims:
"The best way to ensure that your value is correct is to make sure that OPA has correct information regarding the data and characteristics of the property that you own. To obtain this information, check with the OPA Public Information Office in Room 303 of the County Office Building at 542 Forbes Avenue in downtown Pittsburgh, or online at the
Real Estate Web site. Sale prices of similar properties in your area from 1999, 2000 and 2001 are a good indicator of your current assessment." (Source Allegheny County Website).
There is a caveat here that Allegheny County does not address and that is if your property has depreciated, or has current vacancy issues for commercial properties. The reality is that the current system is such a mess that the actual value of the property is almost now irrelevant and cases can be challenged using several different arguments.
Q: How do I reduce my tax bill?
Act 1:
Act 42: - City of Pittsburgh
Act 42: - County
Act 50 (Homestead/Farmstead Exclusion)
Act 76 (LERTA)
Act 77 (Senior Citizen Property Tax Relief)
Act 132 (Residential Visitability Design Tax Credit Program)
Act 156-PA (Clean & Green Program)
Act 202 (New Construction)
Exemptions (for Non-Profit Organizations and Governmental Entities)
Taxation Appeal Challenge
Q: Where may I get an annual appeal form?
"The annual Assessment Appeal Form is available: Third floor of the County Office Building at 542 Forbes Avenue in downtown Pittsburgh, PA 15219. On the
Property Appeal Forms web page. All municipal offices.All County-operated senior centers.All Allegheny County-sponsored libraries." (Source Allegheny County Website).
Q: How do I know my Assessment Appeal form was received?
"Contact the Office of Property Assessments Public Information Line at 412-350-4600 or you can check your property
Real Estate Web site to confirm receipt of your appeal form." (Source Allegheny County Website).
Be careful about confirming the status of your appeal online. The Allegheny County website is not always accurate. Try to obtain a time stamped copy of your appeal form.
Q: What is the deadline for filing an annual Appeal Form?
The deadline for 2010 was March 31, 2010. It has been extended in previous years. All that is required is that the appeal form was mailed by midnight March 31, 2010.
Q: When and where does the Board of Appeals meet?
The Board of Property Assessment Appeals and Review meets every two weeks at 8:00 a.m. in Room 328 of the County Office Building at Forbes and Ross Streets in downtown Pittsburgh. You can view the
2010 Meeting Schedule of the Board online.
III. FIRST LEVEL HEARING (BPAR)
Q: When will I be assigned a hearing date?
"You will be notified by mail approximately 14 days prior to the hearing with date, time and location for all residential properties; approximately 30 days' prior notice is given for all commercial properties." (Source Allegheny County Website).
The reality is notice is usually mailed anywhere between 10 days and 30 days prior to the hearings. We have had cases with notice of 7 days or less. Normally, the Office of Property Assessment works with owners on rescheduling when short notice occurs.
Q: I will be away on vacation for a few weeks -- what if my notice arrives while I’m away?
"If you have not made arrangements through your local post office for your mail to be forwarded, it may be a good idea to call our public information center periodically at 412-350-4600 to check on the status." (Source Allegheny County Website).
If you miss the hearing entirely then you can either petition the office of property assessment or file a petition with Judge R. Stanton Wettick asking the court to reschedule the hearing. Call us with any questions 412.802.6666 if that happens and we will help guide you.
Q: What should I do if I am not able to attend my scheduled hearing date?
"Please call our public information center at 412-350-4600. Any of our Service Coordinators will be able to assist you. Keep in mind that you have the right to postpone a scheduled hearing only once." (Source Allegheny County Website).
Typically, as stated, the OPA (Office of Property Assessment (i.e. Mae and Lori are very helpful) and will work with you in rescheduling if necessary. Also, the appeals manager Butch Ramsey is very professional and nice, and does work with property owners and attorneys.
Q: What type of evidence, if any, must I bring to my appeal hearing?
"The last County-wide reassessment was 2002, also known as the Base Year. At your hearing, you must be able to show what your property was worth in 2002. You can do this by researching similar homes in your neighborhood, finding similar properties to yours that sold in 2002 or before, checking with local Realtors, and/or getting an appraisal with an effective date of January 1, 2002. It is recommended that you provide a copy of the sales comparables for your property from our Real Estate Web site. Also, you can make arrangements with the public information center to obtain a property record card so that you can view the data characteristics we have recorded for your property. If there are discrepancies, notify us before your hearing so that they can be corrected – just call 412-350-4600. "(Source Allegheny County Website).
The evidence should consist of not only base year sales, but also current market values. (Read Tips / Secrets below). When we represent property owners we will also do a current market evaluation, as well as research settlements and decisions for comparable properties in your neighborhoods. It can be very persuasive knowing what the taxing entity settled cases very similar to yours for.
Q: Do I need to hire an attorney to represent me?
"Hiring an attorney to represent you is your choice. Legal representation is not required. However, most school districts and municipalities will have legal counsel present."(Source Allegheny County Website).
We believe, similar to personal injury cases, that settlements and decisions are more advantageous when a property owner is properly represented by legal counsel. There is usually significant taxes at stake, possibly for multiple years. The cost of an attorney can be recovered very easily by a favorable outcome. Experience with the process, and the individuals involved can make a difference in these cases. We analyze every case first to ensure that our efforts will justify the cost through increased tax savings.
Q: If I cannot attend my hearing, may I send someone else?
"Yes, you can decide to send another interested party provided they have an authorized representative form from you with your signature."(Source Allegheny County Website).
Authorized representatives can be anyone at the first level only (BPAR). At the second level, (BOV), only the property owner, interested party (i.e. tenant), or attorney may appear.
Q: If the school district or the municipality filed an appeal against my property, should I attend?
"You are not required to attend an appeal filed on your property by your school district or municipality. However, you may attend the hearing to present evidence for your case if you so choose."(Source Allegheny County Website).
CAUTION! If you do not appear, your property taxes will almost definitely increase. You must defend school district appeals regardless of what you paid. The county should have stressed the importance of attending the hearing more in their own FAQ's". We cannot overestimate the importance of
challenging the school district appeals.
IV. SECOND LEVEL HEARING (BOV)
Q: Can the first hearing (BPAR) be appealed?
You do NOT receive a decision at the first (BPAR) hearing. The hearing officer makes a recommendation to the Board of Property Assessment of Allegheny County, and the Board issues the decision. The decision is typically mailed about 2-3 months after the BPAR hearing. However, we have seen cases as long as 10 months.
Once the decision is rendered, all parties (property owner and each of the taxing entities has 30 days to appeal the decision (de novo - meaning "fresh" or "new") to the Allegheny Board of Viewers (BOV).
Q: What happens at the BOV hearing?
Once the case is appealed from the BPAR (first level) to the BOV (second level), it normally takes anywhere between 10 months and 2 years for the case to be listed. It is a long wait and almost always means there will be multiple years at issue by the time the case is finally called.
The BOV hearing occurs on the 8th floor of the City County Building as opposed to the BPAR which is on the 3rd floor of the County Office Building. The hearing is DE NOVO, which means whatever happened at the first level (BPAR) is now legally irrelevant. The appeal process starts over and the question is what is the base year value of the property under appeal.
Unlike the first level (BPAR), the BOV hearing is in a courtroom, and often there are attorneys from the county, school and even municipalities. There is always a conciliation process first, where everyone attempts to negotiate a settlement for all years involved.
At the BOV level, proper legal counsel is essential. Unlike the BPAR, non-attorneys are precluded from appearing on behalf of property owners. What this means is that if you hired a representative for the BPAR hearing, make sure you understand if they are allowed to continue through the end of the case, since there efforts may be wasted since the BOV is a new appeal.
The first level (BPAR) hearing is important though, because it determines the properties assessed value for taxation purposes pending the lengthy BOV appeal.
If the parties are unable to resolve the case at a conciliation, then the case goes to an actual trial in front of an appointed hearing master. It is a real trial, with opening arguments, cross-examinations and using the rules of evidence.
It is absolutely essential to have competent legal counsel if you are trying your case at the BOV. The other reality is that you normally will not get the best settlement unless you have counsel and are prepared to go to trial. The taxing entities will often pressure and attempt to scare property owners into unfair settlements if they are unrepresented. Often, we will hear the statements from attorneys for the school state: " Let's go to trial then." This is said in effort to scare property owners into settling. Don't be bullied by the school districts.
If you have additional questions about the BOV process, email us
info@pghfirm.com or call us: 412.802.6666.
Q: Can I appeal the BOV hearing?
Typically, no. Once you settle your BOV case, it is closed. The only manner in which to appeal a BOV decision is if your case actually goes to trial (which is rare). If you believe the decision was erroneous and not supported by the facts at trial, or if you believe the trial judge abused their discretion in rendering the decision you can seek reconsideration in front of Judge R. Stanton Wettick.
However, this is the not the same appellate review as from the BPAR (De Novo (new)). It is very high standard to show that the decision was erroneous or that the judge abused their discretion.
Also, it should be noted that we have seen cases, where property owners settled cases, and then because they only settled because they felt pressured, were able to reschedule a new hearing by petition the court to vacate the settlement. This is rare and difficult.