🔔 BREAKING NEWS: The deadline to file a 2026 Allegheny County property tax appeal is now September 2, 2025.
Don't overpay your property taxes next year. So many Allegheny County residents overpay property taxes because they do not understand the ever changing rules. Have your property taxes increased? Are you unsure whether your current assessment is fair? Our experienced tax appeal attorneys at Flaherty Fardo Rogel & Amick have been helping property owners across Allegheny County reduce their tax burdens since 1999.
Every property owner in Allegheny County should be reviewing their 2026 property assessment if they want lower property taxes. The CLR (Common Level Ratio) for Allegheny County is at the lowest value in recent history - 50.14% for 2026. This means that the property assessment in 2026 should be approximately 50.14% of the current market value of the property. This should allow for thousands of tax assessment appeals in Allegheny County. Even property owners who have gone through the appeal process already may have strong cases for property tax reduction.
If you are not sure of your current assessment, visit Allegheny County Property Assessment Portal, and look at the Full Market Value (not the County Assessed Value). If you (divide the Full Market Value by .51) you can calculate the Fair Market Value that the assessment is based on. Does it seem fair? If unsure - email nicole@pghfirm.com for a free consultation.
📞 412.802.6666 | 📧 nicole@pghfirm.com
We’re not new to this. For more than 25 years, our firm has represented over 10,000 commercial and residential property owners in tax appeals throughout Allegheny County.
Whether you're a homeowner, investor, or commercial landlord, we understand the intricacies of property assessments, the appeal process, and the tactics used by taxing authorities. We are one of the few firms in Western Pennsylvania that focuses on property tax assessment appeals year-round.
Our results speak for themselves — tens of millions of dollars saved for property owners just like you.
“We’ve handled property tax appeals every single year since 1999 — and we know how to win them.”
In Allegheny County, a property assessment is the County's valuation of your property — and it’s the foundation for how all three property taxes are calculated:
The higher your assessment, the more you pay. The only way to reduce these taxes is to reduce your assessed value through an appeal.
If the result is higher than your home’s actual market value, your property is likely over-assessed — and you’re paying too much in taxes.
Example:
A home worth $250,000 should be assessed at no more than $131,750. If it’s higher, you’re eligible to file an appeal.
Each property’s tax bill is based on its assessment multiplied by the millage rates of three taxing bodies:
Taxing Body Example:
County: 6.43; School: 20.00; Municipality: 5.00 = Total 31.43 millage rate.
So a property assessed at $100,000 would pay roughly $3,143/year in taxes if the total millage is 31.43.
That’s why a small drop in your assessment can mean big savings, every year.
✅ Single-family homes
✅ Duplexes and rentals
✅ Commercial buildings
✅ Apartment complexes
✅ Condos and townhomes
✅ Vacant land
✅ Investment and redevelopment properties
No matter the property type or location, we’ll analyze your assessment and develop a strategy to reduce it.
Allegheny County uses a 2012 Base Year system, meaning your assessment is supposed to reflect the value of your property as of January 1, 2012 — not today’s value.
Since most homes have appreciated significantly since 2012, your assessment may no longer be fair. That’s where the Common Level Ratio (CLR) comes in.
2026 CLR = 52.14%
This means if your home is worth $300,000, it should only be assessed at $150,000 +/- — not $300,000.
Appeals must be filed in advance of the year you're appealing. So for the 2026 tax year, the deadline is September 2, 2025.
Learn more about Board of Viewers appeals
We tailor every case, but common evidence includes:
Learn more about how we build winning appeals.
We have deep experience handling:
We fight aggressively to protect your bottom line.
If your property was recently purchased, the school district may file an appeal trying to increase your assessment. We help defend these cases by:
Don’t attend these hearings without counsel. We’ll go for you.
2026 Tax Year Filing Deadline: September 2, 2025
Can I appeal my assessment every year?
Yes. Even if you filed previously, you can appeal again as long as there isn’t a pending appeal.
How long does the appeal process take?
Initial decisions can take 3-6 months. Appeals to the Board of Viewers can take 6–18 months, often involving multiple years.
What if I miss my BPAAR hearing?
Call the Office of Property Assessments at 412-350-4600 and request a postponement (allowed once).
Do I need an attorney to file an appeal?
Not required — but strongly recommended, especially if the school district is involved or if you’re appealing commercial property.
We’ve handled over 10,000 tax appeals since 1999 — and we’re still doing it every single year. Our reputation and relationships with hearing officers, school boards, and the Board of Viewers make a difference.
If your property is over-assessed, we will help you fix it.
📞 412.802.6666
📧 nicole@pghfirm.com
Schedule a consultation now
At Flaherty Fardo Rogel & Amick, we believe in honest advice, straightforward answers, and relentless advocacy. When it comes to fighting unfair property taxes, no one will work harder for you.
Start your tax appeal with our team today.
There is a wealth of public information that property owners should know when fighting a tax appeal case.
An Allegheny County property assessment is the official value assigned to your property by the Allegheny County Office of Property Assessments, and it directly determines how much you pay in County, School District, and Local (Municipality or Borough) property taxes each year.
Your property assessment serves as the foundation for calculating:
All three of these taxing bodies use the same County assessment value to determine your annual property tax bill.
You can find your current property assessment on the Allegheny County website listed as:
“2025 Full Base Year Market Value.”
Visit the Allegheny County Real Estate Portal
Allegheny County uses a 2012 Base Year to determine property values for tax purposes.
This means your 2025 assessment is supposed to reflect the fair market value of your property as of January 1, 2012, not what it's worth today.
🕓 A new reassessment is overdue, but no specific date has been announced as of 2025.
If your property is your primary residence, and you’ve filed for the Act 50 Homestead Exemption, you may notice:
Yes. In Allegheny County, you can appeal your property assessment every year, either:
Appeals must be filed before the deadline (e.g., September 1, 2025 for 2026 appeals).
📞 Need help understanding or appealing your property assessment?
We offer free consultations to help property owners reduce their tax burden.
Call us at 412.802.6666 or email info@pghfirm.com.
To calculate your property taxes in Allegheny County, you need to know two things:
Property Assessment × Millage Rate = Tax Amount Owed
You must calculate this separately for each taxing entity and then add the three totals together.
Let’s say your assessed value is $100,000, and your millage rates are:
Total Property Tax = $643 + $2,000 + $500 = $3,143/year
Millage rates vary widely by school district and municipality:
This means that two properties with the same assessment can pay vastly different taxes depending on where they’re located.
📞 Need help calculating your taxes or appealing your property assessment?
Contact us today at 412.802.6666 or email info@pghfirm.com for a free consultation.
In Allegheny County, your total property tax bill is determined by multiplying your property’s assessed value by the combined millage rates of three separate taxing bodies:
Each of these entities sets its own millage rate independently.
Understanding how the millage rate is set is important because it impacts how much tax you pay based on your assessment. While a tax appeal only affects your assessed value, a reduction in that value automatically reduces your total property tax bill, no matter the current millage rate.
📝 Have questions about millage rates or your property’s assessment?
📧 Contact us at info@pghfirm.com or
📞 Call 412.802.6666 for a free property tax consultation.
Yes, the 2012 Base Year absolutely still matters in Allegheny County property tax appeals. That’s because Allegheny County has not conducted a county-wide reassessment since 2012, and under current law, all assessments are supposed to reflect the fair market value of the property as of January 1, 2012—not today’s market value.
For all property taxes assessed in 2025, 2026, and beyond (until the next reassessment), your property’s assessed value must either:
The Common Level Ratio (CLR) is at record lows:
This means a property worth $300,000 today should only be assessed at:
If your current assessment is higher than these adjusted figures, you may be overassessed and overpaying in property taxes.
Even though the base year is fixed at 2012, your property’s assessed value may have changed due to:
The further we get from 2012, the more outdated the assessments become—and the more opportunity exists to file an appeal and reduce your property taxes.
📞 Call us at 412.802.6666
📧 Email info@pghfirm.com for a free property tax appeal consultation.
We can analyze your assessment and help you decide whether it’s time to appeal.
Your current Allegheny County property assessment is based on a 2012 Base Year value, not today’s market value. That value was established during the last countywide reassessment, which occurred in 2012.
To prepare for the 2012 reassessment, Allegheny County hired Tyler Technologies, a national appraisal services firm, to conduct a comprehensive property valuation project. County assessors, working with a Computer-Assisted Mass Appraisal (CAMA) system, were tasked with determining property values using a standardized and statistical approach.
The CAMA system looked at property sales from 2009, 2010, and 2011, and compared your property to other homes or buildings with similar characteristics in your designated neighborhood. This included data such as square footage, number of rooms, year built, and lot size.
Since the reassessment, your property’s assessment may have changed due to:
Remember, Allegheny County has not conducted a reassessment since 2012, so the Base Year remains unchanged. As a result, your assessment is often outdated—and possibly inaccurate.
We can help you determine whether your current assessment is too high and guide you through the tax appeal process.
📧 Email us at info@pghfirm.com
📞 Call us at 412.802.6666 for a free consultation.
Let us help you lower your property taxes by challenging an unfair assessment.
Probably not—and here’s why.
In Allegheny County, your current property assessment is not supposed to reflect the current market value of your property. Instead, all assessments are based on a 2012 Base Year, which is the benchmark the County continues to use when valuing properties for tax purposes.
This means that even if your home is currently worth $300,000, your assessment should reflect what it was worth in 2012, not today. The Common Level Ratio (CLR) is applied to adjust current market values to approximate that 2012 value. As more time passes since 2012, the greater the gap should be between your assessment and actual market value.
Unfortunately, many properties are still assessed far too high—even when adjusted to 2012 values—leading to over-assessed properties and higher tax bills than necessary.
There are multiple legal arguments that can be used to challenge both residential and commercial assessments. At Flaherty Fardo Rogel & Amick, we offer free consultations and will carefully evaluate whether your current assessment is too high—and how much money we can save you.
📧 Email us at info@pghfirm.com
📞 Or call 412.802.6666 for your free property tax assessment review.
Let us help you pay only your fair share—nothing more.
The most effective way to lower your property tax bill in Allegheny County, Pennsylvania is to lower your property assessment value. Your property taxes are based on your property's assessed value multiplied by the millage rate. Therefore, the lower your assessment, the lower your tax bill.
The primary method of reducing your tax burden is through the annual tax appeal process. Every year, property owners can appeal their property assessment if they believe it does not reflect current fair market value. Successful appeals often result in significant tax savings for multiple years.
📝 To file an appeal for 2026, you must submit your appeal form by September 1, 2025.
In addition to filing a tax appeal, Allegheny County offers several tax abatements and exemptions that can reduce your taxable property value. These include:
You can check whether you already have the Act 50 Homestead Exclusion on your County tax bill or via the Allegheny County Real Estate Portal.
At Flaherty Fardo Rogel & Amick, we’ve helped thousands of property owners reduce their tax burdens through successful appeals, abatements, and exemption filings. Don’t leave money on the table.
📞 Call 412.802.6666
📧 Email info@pghfirm.com
💬 Schedule a free consultation to see how much you could save.
If you believe your Allegheny County property is overassessed, you have the right to file a tax appeal every calendar year—as long as there’s no existing appeal pending on that property.
Due to recent procedural changes, tax appeals must now be filed in the year before the tax year you’re appealing. For example:
📅 The deadline to file a 2026 tax appeal is September 1, 2025.
This appeal would apply to the 2026 tax year and beyond. Forms are typically made available in mid-to-late July of each year.
You have two main options:
Appeal forms are available during the annual filing window on the official Allegheny County Assessment Website:
🔗 Allegheny County Property Tax Appeal Form
Once available, you can download, complete, and submit the form by mail or in person.
You can also obtain appeal forms at the:
Office of Property Assessments
3rd Floor – County Office Building
542 Forbes Avenue
Pittsburgh, PA 15219
At Flaherty Fardo Rogel & Amick, we’ve helped thousands of property owners lower their taxes through successful appeals. We understand the rules, deadlines, and evidence required to win—so you don’t have to navigate it alone.
📞 Call 412.802.6666
📧 Email info@pghfirm.com
💬 Let us help you file the appeal and maximize your savings. Free consultations available.
Filing your Allegheny County property tax appeal form is only the first step — making sure it was actually received and processed is just as important.
You can check the status of your appeal on the Allegheny County Assessment Website by searching your parcel and clicking the “Appeal Status” tab.
🚨 Important Warning: While this feature can be helpful, it is not always accurate or up to date. We have seen appeal forms take weeks—or even months—to appear in the online system. Do not rely solely on this method for confirmation.
To confirm receipt of your form, you can also call the Allegheny County Office of Property Assessments Public Information Line at:
📞 412-350-4600
Their staff is usually helpful in verifying whether your appeal form has been processed.
The best way to ensure proof of filing is to:
This creates a paper trail that can protect you if any issues arise, such as a claim that the appeal was never received or was misfiled.
At Flaherty Fardo Rogel & Amick, we’ve helped over 10,000 property owners successfully appeal their assessments in Allegheny County. We know the process inside and out—and we’re happy to help.
📞 Call 412.802.6666
📧 Email info@pghfirm.com
💬 Free consultations available. Let us help you protect your rights and lower your taxes.
The deadline to file a property tax appeal for the 2026 tax year in Allegheny County is September 2, 2025.
📌 Important Note: Although some sources may reference September 1, 2025, the official filing deadline is Tuesday, September 2, 2025, due to the Labor Day holiday falling on September 1.
We expect the 2026 Allegheny County annual appeal forms to become available online and through the Office of Property Assessments in July 2025.
You can file your appeal by:
Flaherty Fardo Rogel & Amick has helped thousands of property owners in Allegheny County save tens of millions of dollars in property taxes. If you'd like assistance filing your property tax appeal—or simply want to know whether your assessment is too high—contact our office for a free consultation. We’ll review your case and, if it makes financial sense, we’ll handle the entire process on your behalf.
📞 Call us at 412.802.6666
📧 Email us at info@pghfirm.com
The Allegheny County Board of Property Assessment Appeals and Review (BPAAR) holds public meetings to conduct official county tax appeal business.
The Board typically meets every other Thursday at 8:00 a.m., although the exact schedule may vary throughout the year. Meetings are subject to change due to holidays or scheduling conflicts, so it’s best to confirm in advance.
Meetings are held in Room 328 of the County Office Building, located at:
542 Forbes Avenue
Pittsburgh, PA 15219
(corner of Forbes and Ross Streets in downtown Pittsburgh)
To confirm the date and time of the next meeting, you can:
The timeline for receiving a property tax appeal hearing date in Allegheny County depends on which stage of the process your case is in, and whether your appeal is residential or commercial.
If you file a property tax appeal with Allegheny County’s Board of Property Assessment Appeals and Review (BPAAR), your hearing will typically be scheduled several months after your appeal is filed.
Due to a recent rule change, the filing deadline for 2026 property tax appeals is September 2, 2025. This is a significant shift from prior years, when appeals were typically due in March. As a result, hearing dates for 2026 appeals may extend later into the following calendar year.
According to the Allegheny County Office of Property Assessments:
Historically, hearings were held between April and September, but this may change due to the new filing timeline.
If you're unable to attend your scheduled hearing, you may request a postponement:
During the COVID-19 pandemic, all hearings were conducted by telephone, and this practice may still apply depending on county procedures.
At Flaherty Fardo Rogel & Amick, we’ve represented thousands of property owners in Allegheny County and have saved our clients tens of millions of dollars in overassessed taxes.
📞 Call 412.802.6666 or
📧 Email info@pghfirm.com
for a free consultation and personalized help preparing for your tax appeal hearing.
If you miss your scheduled tax appeal hearing in Allegheny County—or know in advance that you will be out of town—it’s important to act quickly to protect your rights.
If you have any concerns about your hearing date, scheduling conflict, or missed notice, the first step is to contact the:
Allegheny County Office of Property Assessment Public Information Center
📞 Phone: 412-350-4600
The staff is usually very helpful and can explain your current hearing status or next steps depending on your situation.
If you miss your hearing without having requested a postponement, the appeal is not automatically dismissed, but you must act quickly:
Yes. If you are out of town during your scheduled hearing date, you should:
Once a hearing date has passed, your best option is to formally request a new hearing with a detailed explanation. Be sure to include documentation (e.g., flight information, medical emergencies, etc.) if applicable. These requests are reviewed case by case and approval is not guaranteed.
If you’ve missed a hearing or are unsure what to do next, we’re here to help. At Flaherty Fardo Rogel & Amick, we’ve handled over 10,000 tax appeal cases since 1999 and understand how to navigate the county process effectively—even when something goes wrong.
📞 Call us at 412.802.6666 or
📧 Email info@pghfirm.com for a free consultation.
We’ll help you get your appeal back on track.
Yes, you can postpone your Allegheny County property tax appeal hearing—at least once.
Under current rules, every party has the right to postpone a scheduled assessment appeal hearing one time. This applies to both first-level hearings (BPAAR) and second-level hearings (Board of Viewers or BOV), though the procedures and forms may differ slightly between them.
To request a postponement for a BPAAR (Board of Property Assessment Appeals and Review) hearing:
If you are unable to attend due to a work obligation, medical appointment, family emergency, or pre-planned travel, we recommend acting quickly:
If you miss your hearing without requesting a postponement, your appeal may be denied by default—and you could lose the opportunity to challenge your assessment that year.
Yes. If you are represented by legal counsel, your attorney can appear on your behalf and handle all scheduling issues for you. At Flaherty Fardo Rogel & Amick, we typically appear for our clients and handle all communications and scheduling with the County, so you don’t have to worry about missing deadlines or filling out forms.
📞 Questions about your hearing date or tax appeal? Call us at 412.802.6666 or email info@pghfirm.com for a free consultation.
We’ll explain your rights and make sure your case is on track.
The success of a property tax appeal in Allegheny County depends heavily on the type and quality of evidence you present at your hearing. Whether you're a property owner appealing your own assessment or defending your property against a school district or municipal appeal, the right documentation—and knowing how to use it—can make all the difference.
Before preparing evidence, you must decide whether you’re arguing that your assessment is too high based on:
You must apply the CLR, which ensures that assessments are uniform and not based on 100% of FMV. For 2026, the CLR is 50.1%, meaning:
If your property is worth $100,000 in the current market, it should be assessed at only $50,100 (100,000 × 0.501).
This adjustment is essential. If your property is assessed at $100,000, and you prove it’s worth only $100,000 today, your appeal should still succeed—because the assessment should reflect 50.1% of that value, not 100%.
The type of evidence you bring depends on whether you're appealing as the appellant (filing the appeal) or the appellee(defending against one), and whether you're using the 2012 base year or current market value with CLR.
Here are the most helpful types of evidence:
At your tax appeal hearing, you must bring at least three (3) extra copies of your evidence:
Lack of copies may delay your hearing or hurt your credibility.
No matter what evidence you choose, the ultimate question the hearing board will ask is:
“What was the fair market value of the property on the relevant date?”
If your home is worth $100,000 today, and you are appealing a 2026 assessment, the County should not be assessing it at $100,000.
Instead, your proper assessment would be:
$100,000 × 0.501 = $50,100.
That’s what your appeal should be targeting.
Most property owners make the mistake of bringing too little evidence—or the wrong kind. Others show up unrepresented and are pressed by attorneys for taxing entities into providing information that can hurt them.
At Flaherty Fardo Rogel & Amick, we have successfully handled over 10,000 property tax appeals across western Pennsylvania. We help clients select the right valuation method, prepare persuasive evidence, and avoid common pitfalls.
📞 Call 412.802.6666 or email info@pghfirm.com com for a free tax appeal consultation.
We’ll tell you if your case is worth pursuing—and we’ll fight to keep your property taxes fair.
While you are not legally required to hire an attorney for a property tax appeal in Allegheny County, we strongly believe that having experienced legal representation can make a significant difference — especially when your property taxes and long-term savings are on the line.
At Flaherty Fardo Rogel & Amick, we’ve represented more than 10,000 property owners since 1999 in both residential and commercial property tax appeals across Allegheny County and western Pennsylvania. In our experience, the best results are consistently achieved when property owners are represented by knowledgeable, strategic counsel.
Here’s why:
Tax appeal hearings, particularly at the second level (Board of Viewers), involve legal argument, evidentiary rules, and often experienced attorneys representing school districts and municipalities. Property owners who represent themselves may not understand:
Our attorneys know how to position a case for the strongest settlement or litigation outcome, and we avoid common pitfalls that lead to unfavorable decisions.
If a school district files an appeal against your property, you will almost certainly face a trained tax attorney at your hearing. While school lawyers can aggressively cross-examine property owners, they cannot question our attorneys in the same way — giving our clients a strategic advantage.
In fact, we rarely recommend that clients attend hearings in defense cases, because any information they provide — even if well-intentioned — may be used against them in a second-level appeal. We've seen it happen many times.
Many property tax appeals are ultimately appealed to the second level Board of Viewers (BOV). Evidence presented at the first level (BPAAR) can impact your case later on. Property owners unfamiliar with the process often:
We help avoid those costly mistakes and guide the case strategically from day one.
Before accepting any tax appeal case, our attorneys carefully review whether the case justifies the legal cost. We aim to ensure that any attorney’s fee is far outweighed by the tax savings over the years involved.
This analysis includes:
We don’t just file appeals — we fight for real results, and we’re honest when a case may not be worth pursuing.
Property tax appeals can affect multiple years of taxation, especially when appeals are retroactive. Even small differences in assessed value can result in thousands of dollars in overpaid taxes or unexpected bills.
If you’re considering a property tax appeal — or defending one filed against you — talk to the experienced attorneys at Flaherty Fardo. We’ve handled thousands of successful appeals and can help you protect your investment.
Yes — in certain situations, someone else may attend your Allegheny County property tax appeal hearing on your behalf, but the rules differ depending on the hearing level.
At the first level of the property tax appeal process, known as BPAAR, you are allowed to send someone else to appear on your behalf — provided that person brings an Authorized Representative Form signed by you.
According to the Allegheny County website:
“Yes, you can decide to send another interested party provided they have an authorized representative form from you with your signature.”
This representative can be:
✅ Tip: If you plan to send someone, make sure they are properly prepared and have supporting documents to present your case clearly and effectively.
The rules are much stricter at the second level of the appeal, called the Board of Viewers (BOV).
At this stage, only the following parties may legally appear on your behalf:
⚠️ Important: At the BOV level, non-attorneys cannot represent you, even if you completed an authorization form. If you’re not able to attend, and you’re not represented by an attorney, your case may not be properly presented — and that could cost you significantly in increased property taxes.
The BOV process includes:
Without experienced legal counsel, unrepresented property owners are often at a disadvantage, especially when facing school district attorneys trained to increase your taxes.
If you can’t attend your tax appeal — or want the strongest possible presentation — our law firm has been representing thousands of property owners in Allegheny County since 1999, including at both BPAAR and BOV levels.
Contact Flaherty Fardo Rogel & Amick today for a free consultation.
📧 info@pghfirm.com
📞 412.802.6666
Request a Consultation
Yes — absolutely. If your school district or municipality filed an appeal to increase your property assessment, you should take it seriously and prepare a strong legal defense.
While Allegheny County’s website currently states that:
“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)
—we believe this advice is dangerously misleading for property owners.
When a taxing body (usually the school district) files a property tax appeal, the goal is simple: to increase your assessment and raise your taxes.
If you do not attend or defend the hearing, the attorney for the school or municipality may succeed in increasing your assessed value unchallenged — especially if they present recent purchase information, MLS data, or county records.
You may receive a much higher assessment — and no refund or reduction is possible after the hearing. This could result in thousands of dollars in higher annual taxes, retroactive to the appeal year.
Many property owners attend these hearings alone, not realizing the risks:
For recent homebuyers in particular, this is often a lose-lose situation — and without legal guidance, you may unknowingly hurt your case.
By hiring experienced property tax appeal attorneys, you immediately:
At Flaherty Fardo Rogel & Amick, we’ve handled over 10,000 property tax appeals in Allegheny County since 1999 — including thousands of defense cases against appeals filed by school districts. We know their tactics. We know their attorneys. And we know how to protect your rights.
If you’ve received notice that your school district or municipality filed an appeal against your property — don’t wait. These hearings can have long-lasting financial consequences if not handled correctly.
📧 info@pghfirm.com
📞 412.802.6666
Request a Free Consultation
Yes — in Allegheny County, you can appeal the decision from the first-level tax appeal hearing (BPAAR) to the Board of Viewers (BOV), which is the second level of the appeal process.
Many property tax appeals in Allegheny County proceed through multiple stages of review, and understanding the timeline and process is critical to protecting your rights as a property owner.
At the Board of Property Assessment Appeals and Review (BPAAR) hearing, you will not receive a decision on the day of the hearing. Instead:
Once the BPAAR decision is issued, every party has 30 days from the mailing date to appeal to the Board of Viewers (BOV) — the second level of appeal.
All appeals to the Board of Viewers are heard “de novo,” which means the case starts over from scratch. Whatever happened at the BPAAR level becomes legally irrelevant.
At the BOV level, the goal is to determine the correct base year fair market value of the property, using evidence, expert testimony, and legal arguments.
Yes. All appeals to the BOV are retroactive to the original year the tax appeal was filed. This means the outcome of the second-level appeal can result in:
This retroactive element can affect multiple years of tax liability if a case is delayed or continued for any reason.
If you or a taxing entity disagrees with the BPAAR decision, you must act within 30 days of the date on the decision letter. Failing to file a timely appeal will lock in the BPAAR’s value — for better or worse.
At Flaherty Fardo Rogel & Amick, we help clients monitor appeal deadlines, file formal appeals, and prepare for both conciliation and litigation at the Board of Viewers.
If you recently received a BPAAR decision and are unsure whether to appeal — or how to do it — contact us immediately. We’ve handled over 10,000 property tax appeal cases in Allegheny County since 1999 and are happy to review your decision at no charge.
📧 info@pghfirm.com
📞 412.802.6666
Request a Free Consultation
After a property tax appeal is heard and decided at the BPAAR (Board of Property Assessment Appeals and Review), a property owner who is dissatisfied with the result may file a second-level appeal to the Board of Viewers (BOV). The BOV process is significantly more formal and complex than the initial BPAAR hearing and can have serious implications for multiple years of property taxes.
Once a second-level appeal is filed to the Board of Viewers, it can take 6 to 18 months (or longer) before a hearing date is scheduled. Because of this delay, it is common for multiple tax years to be at issue by the time the hearing occurs. Importantly, tax appeals are always retroactive to the year they were filed, meaning they can result in refunds or increased tax bills depending on the outcome.
BOV hearings are held on the 8th floor of the City-County Building in downtown Pittsburgh, in contrast to the first-level BPAAR hearings, which take place on the 3rd floor of the County Office Building.
The BOV hearing is de novo, meaning it is a completely new proceeding. Whatever happened at the BPAAR level is considered irrelevant. The Board of Viewers conducts its own independent review to determine the base year market value of the property under appeal.
The BOV hearing is a courtroom-style proceeding. Unlike the informal setting of the BPAAR, the BOV includes:
If a settlement cannot be reached during conciliation, the matter proceeds to a formal trial in front of the Hearing Master. This includes:
The trial follows the rules of evidence, and a ruling will be issued after the hearing concludes.
Yes — legal representation is essential at the BOV stage.
Unlike the first-level BPAAR hearings, non-attorneys are not permitted to represent property owners at the BOV. Additionally, the proceedings are adversarial and formal, often involving skilled attorneys from the taxing bodies who are focused on maximizing tax revenue.
In our experience, property owners who appear without counsel are far more likely to:
Don’t let yourself be intimidated. The best results at the BOV are typically obtained when the taxing entities know you have competent counsel and are ready to go to trial if necessary.
Our law firm has represented over 10,000 clients in Allegheny County tax appeal cases since 1999. We have decades of experience negotiating favorable settlements and trying cases before the Board of Viewers.
We know what it takes to succeed at the BOV level — and we don’t let our clients get pushed around by taxing authorities.
Contact us today to schedule a free consultation and learn how we can help with your Allegheny County property tax appeal.
📧 info@pghfirm.com
📞 412.802.6666
Request a Free Tax Appeal Consultation
This is one of the most common — and most important — questions for property owners in Allegheny County:
“When will the next county-wide property reassessment occur?”
As of 2025, the short answer is:
No official reassessment has been scheduled. But it’s long overdue — and increasingly likely.
To understand what’s coming, it helps to look at the past.
Many experts expected the next reassessment to occur around 2022, continuing that 10-year pattern. However, due to political pressure, legal challenges, and resistance from taxpayers, Allegheny County has not initiated a new reassessment — even as real estate values have continued to change significantly.
A reassessment is when the County re-evaluates the market value of all real estate parcels and adjusts assessments accordingly. These new assessments are then used to calculate property taxes.
Reassessments are designed to:
But they’re also politically unpopular, especially when they result in higher tax bills for certain property owners.
The short answer: Lawsuits, legal uncertainty, and political hesitation.
As of now, Allegheny County is continuing to rely on the 2012 base year values, adjusted each year using the CLR to approximate current market value for tax appeal purposes.
It depends. A reassessment does not automatically raise taxes. Instead, it redistributes the tax burden based on new property values.
If your property has increased more than the average, your taxes could go up.
If it has appreciated less — or declined — your taxes may go down.
In any case, a new reassessment would likely lead to a surge in property tax appeals, as owners challenge their new assessed values.
There is no official date. However, here’s what we do know:
Until a new reassessment is announced, the best way to protect yourself from overpaying is to:
At Flaherty Fardo Rogel & Amick, we’ve helped thousands of residential and commercial property owners in Allegheny County reduce their property tax assessments. If you think your property is over-assessed — or you’re unsure what your rights are in light of the pending reassessment — we’re here to help.
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📧 info@pghfirm.com
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Past success does not guarantee future results, but does demonstrate our experience and knowledge as successful Pennsylvania trial attorneys.
For more than 25 years, the property tax appeal attorneys at Flaherty Fardo have successfully represented thousands of property owners across Western Pennsylvania. Through strategic advocacy and in-depth valuation analysis, our efforts have resulted in over $100 million in actual property tax savings for our clients.
Since 1999, our firm has helped more than 7,000 property owners throughout Western Pennsylvania save millions of dollars in property taxes. We represent both commercial and residential clients—whether pursuing appeals for over-assessed properties or defending against tax increase appeals filed by school districts or other taxing bodies.
Attorney Noah Fardo secured a property tax assessment reduction of over $10.5 million for a commercial property owner, resulting in annual tax savings exceeding $300,000. This outcome was achieved by leveraging multiple valuation approaches to present the strongest possible case for a fair and accurate assessment.
"We had such a positive experience. They were responsive, prompt, completely professional. They communicated clearly, gave us honest assessments, were 100% reliable and kept on top of everything over a long period of time. (They were the opposite of predatory, for what it's worth.) And...the outcome was very good. Highly recommend."
"We had such a positive experience. They were responsive, prompt, completely professional. They communicated clearly, gave us honest assessments, were 100% reliable and kept on top of everything over a long period of time. (They were the opposite of predatory, for what it's worth.) And...the outcome was very good. Highly recommend."
"After a building permit for a small exterior repair triggered a crazy hike in the tax assessment of my properties, I hired a different legal firm to make the initial appeal to the Board of Property Assessment. After receiving a denial on the appeal, I turned to Attorney Nicole Hauptman Amick of Flaherty Fardo, LLC for our last recourse, a Common Pleas hearing in front of the Allegheny County Board of Viewers (BOV). Since this was our final shot at appeal my husband and myself were leery about turning this over to another law firm rather than attempting representation ourselves. However, after meeting with Nicole, we were so deeply impressed with her demeanor and knowledge of the process, we agreed to let her handle the appeal. What a good decision! Within WEEKs she met with the representatives of the taxing bodies and worked out a very fair settlement. We were delighted! I cannot recommend Nicole and Flaherty Fardo, LLC enough."
"I was shopping around to find a firm to handle property assessment appeals for two of my rentals. They were way too high. It was only Nicole that expressed confidence that she could get the assessments for both properties lowered. And she did! She kept me in the loop for the entire process and won both appeals."
"Working with Noah I’ve appreciated his fair and practical approach to getting things done. He fears nothing and goes about his business professionally and effectively. His colleagues and staff are always caring and timely. I especially appreciated step by step explanations and details keeping me comfortable thru the legal events. Online documents are convenient and I will continue to call on Noah for my advice and legal needs. Thanks for all."
"Attorney Fardo and his staff were responsive, available and walked me through the complex legal process in a simple and compassionate way. Incredible team!"
"I’ve been with Noah for over 10 years. His firm has represented myself and my three corporations over the last 10 years. He has been the best lawyer I’ve ever been a client of. The personal attention to each case I get from him and his colleagues is remarkable."
"I’ve worked with Noah for over two decades and he has represented me in multiple cases, from civil litigation, tax issues, small business matters, to my divorce. He and his staff are very approachable and provide updates throughout the process. I have always felt very comfortable and at ease knowing that Noah is a simple phone call away for any of my legal needs."
"Noah and his team are the absolute best. They took a very painful time of my life and completely made it so much better. They are very respectful of your situation and always answered questions in a timely manner. I do not know what would have happened if it wasn't for Noah. I cannot express how thankful I am for Noah and his team. There cannot possibly be anyone better!!!"
"Noah was referred by a long time friend. He responded quickly and made me feel supported. My personal injury case was pursued and settled to my great satisfaction. Everything about our interactions was exceptionally professional. His practice includes a team of dedicated professionals and state of the art facilities. Scheduling of depositions, record retrieval, and video conferencing went conveniently and smoothly. This was the first time I needed a lawyer; I’m glad I met Noah."
"My firm provides business consulting services to the healthcare space. I have referred Noah and members of his team to many clients over the years. He provides the type of personal service that my clients demand of me. I appreciate the personal services and look at his team as an extension of mine."
"I have had three lawyers prior to hiring Mr. Fardo. He has out done each and every other lawyer I have ever had. Great knowledge and very responsive. I have been with this Lawfirm for 15 years and they have helped me with all of my business and personal legal issues. Thanks Mr. Fardo"
"We were referred to Noah of which became a blessing for us. It's sometimes an uneasy feeling working with someone you don't know. Noah made us feel very comfortable and yet held that professionalism needed to give us the confidence we needed in him. He kept us informed of every aspect of the case and at times we would have never expected we would receive Emails from him. He is extremely considerate of not only the party he is representing but others as well. All of the Ratings above do not fulfill the feelings we have for Noah. If you need an Attorney, this is the Man you WANT."
"Mr. Fardo is one of the few attorneys left who properly charges you for his time. He has never overcharged me, he stays focused even though he has many cases going on at one time. His staff is very professional and knowledgeable. I would absolutely recommend Mr.Fardo to anybody."
"I currently reside in NC, and every time I require an attorney, I find myself comparing them to Noah. PA is lucky to have him. In terms of litigation, you can't find anyone better."
"NOAH HAS BEEN A GREAT ATTORNEY AND FRIEND FOR THE LAST 10 YEARS. HE ALWAYS LISTENS AND IS EASY TO TALK TO. HE TREATS MY FAMILY AND I LIKE WE ARE APART OF HIS FAMILY. THE STAFF AS WELL IS ALWAYS HELPFUL AND KIND."
"Noah's level of knowledge and professionalism in handling our property appeal clearly makes him a standout above the rest. It's a comfort to know that you are handing your concerns over to a trusted friend and advocate."
"Noah has not only represented me in the past, but, as a fellow attorney, I never hesitate to make referrals to Noah. He is very professional, does an excellent job, cares about his clients, and responds promptly to calls and concerns of both current clients and prospective clients."
"I have known and worked with Noah Fardo for years. He has always been extremely professional and goes the extra mile for everyone. His work ethic and passion are second to none. His firm has always kept me well informed every step of the way. I couldn't be happier with his work and I highly recommend Noah and his firm."
"I required Noah's services for a property tax appeal as well as a shareholder labor dispute with a former company. I found Noah to be well accessible, sensitive to my needs and concerns and focused on doing what is best for me - the client. I found Noah to be very aggressive with my case while staying ethical in the process. I would highly recommend Noah Fardo and his firm."
"Attorney Fardo was extremely knowledgeable and helpful in regards to estate planning for my grandmother. He was able to assist my family with many complex issues and saved us a substantial amount of money. I would definitely retain his legal services for other issues that may arise in the future and would highly recommend him to anyone seeking legal counsel."
"I've had the pleasure of knowing Noah Fardo for more than ten years. Over time he has represented me on a number of matters. Noah is conspicuously bright and exceptionally knowledgeable. That said, his best asset is his moral compass. Noah is a genuinely good person and can always be relied upon to do the right thing for his client. I enthusiastically recommend and endorse Noah Fardo."
"Had a small employment case, and Noah handled it with tenacity. He gave me updates about twice a week and what he said would happen in the beginning is exactly what played out. He acted as a true advocate and was worth every penny."
"I have used Attorney Fardo as an attorney for over 10 years for personal and professional matters. In my professional career I have had dealings with dozens of attorneys. I chose to use Noah Fardo because of his accessibility and common sense attitude. Noah advises me on many issues and is always willing to listen, understand and recommend a course of action. It's a comfort to know that I can pick up the phone and talk to noah in person whenever the need arises unlike many law firms."
"I cannot say enough good things about Mr. Fardo and his handling of my legal issues. He is in constant contact letting me know of any new developments. His professionalism and tireless preparation have made a difficult time much smoother to deal with. When you truly feel as if your attorney has your best interest at heart, it becomes very easy to step back and allow them to do their job. From very early on in my meetings with Mr. Fardo, he had my complete trust. He is trustworthy, has a great command of the law and is tenacious...in short, everything I had hoped for when I chose my lawyer."
"Nicole Hauptman Amick went above and beyond for my husband and I to get a very reasonable settlement on our school taxes on our new house. Her and the company went above and beyond for us. She was very easy to get a hold of, answered in a timely manner, and was not over priced like other places I got quotes from. She did all the leg work for us and represented us in person without us needing to go. I HIGHLY recommend her to anyone who needs an attorney."
"Nicole was able to negotiate a settlement on my property taxes that exceeded my expectations. She diligently followed up on the appeal which expedited the process and clearly communicated throughout the process. I really appreciated her hard work."
"Nicole did an excellent job in handling my assessment appeal. I found out they were raising my assessment late and only had a few days left to file. I hired her immediately and she filed everything quickly and kept me informed of the whole process. Basically it only took about ten weeks to get everything done successfully.I got a $150,000 reduction in my assessment. I would highly recommend her to anyone in need of assessment appeals."
"A process that can be very painful, Nicole Hauptman and the Law office of FlahertyFardo made it fast, easy and simple. Exceeded our expectations in winning our appeal case to reduce our tax assessment. She kept us well informed throughout the process and handled everything for us. We did not even need to attend any of the hearings. Althought the appeal process was lenghty it was worth the wait."
"From start to finish Nicole was prompt returning emails and the whole process was seamless. She worked hard to get my property assessment down dramatically and when I asked her to try to get it a little lower she succeeded. Nicole is prompt, knowledgeable and not afraid to take a chance to rise above where others would not."
"Nicole did a superb job in appealing my real estate assessment case. She has excellent listening skills, is very well organized, knows how to evaluate the key facts in a situation, and how to successfully negotiate solutions in difficult situations, The bottom line is that Nicole knows how to get results."
"Nicole helped us with our Allegheny County property tax appeal..She gave great front end advice on a strategy of how to proceed and executed the strategy in the face of an extremely flawed county system ..Nicole navigated of course through to a successful conclusion ..She was very competent , kept us informed and was a pleasure to deal with..I got the impression that she and her firm , really care about their clients..I would certainly use their services again , if needed."
I am an out of State client, over 1500 miles away, and through the 2 years of work on my case I never met anyone from the firm in person, yet they treated me like I lived down the street from the office.
I am very pleased with the professional teamwork, and their patience and timely responses to my requests and to the task at hand. They did all they could do to help with the difficult facts of my case, and I am pleased with the outcome. I would recommend this law firm to anyone with the assurance they would offer the same quality service to them as they did to me. Thank you Flaherty Fardo.
"Couldn't have asked for a better experience. They are a wonderful group who are efficient, patient, communicative and do their job very well.They kept me in the loop the whole time and were extremely helpful. I have used a different firm in the past and this was like night and day. If you are considering using Flaherty Fardo for your assessment appeal (or likely anything else they practice) then you found what you are looking for. A special thank you to Nicole who spearheaded my case and answered my never-ending questions. Top notch!"
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