Property tax appeal questions, answered

A court has ordered one. On August 17, 2026, the Allegheny County Court of Common Pleas ordered the County to conduct a countywide reassessment, the first since the 2012 base year.

• About February 2027: County must hire a reassessment contractor (within six months of the order).
• By July 1, 2027: Reassessment work must be materially underway.
• No later than June 30, 2032: New values must be implemented. The County may finish sooner.
• A court-appointed overseer will monitor the deadlines.
• The County has said it will comply and plans to reassess every five years afterward.

What happens until then?

The current system stays in place. Assessments remain tied to the 2012 base year, the Common Level Ratio (49.3% for appeals filed July 1 to September 1, 2026, for tax year 2027) is applied to current market value shown at appeal hearings, and under the County's current schedule annual appeals are due September 1 for the following tax year.

Read our full Allegheny County Reassessment Guide, including our reassessment tracker.

Free Pre-Reassessment Check-Up: 412.802.6666 or Attorney Nicole Hauptman Amick at nicole@pghfirm.com

Short answer: if you are over-assessed, usually yes. New values from the court-ordered reassessment do not have to be in place until June 30, 2032. Until then, every tax bill is based on your current assessment.

• ✅ You save every year until the reassessment. A reduction now lowers each tax bill between now and the new values.
• ✅ One appeal can cover more than one year. Under the Board's rules, an appeal that is still pending carries into later tax years, and the Board sets a value for each year.
• ✅ It is a chance to fix your record. Errors that overstate your property can carry into a mass reassessment.
• ⚠️ It will not lock in your value. Every property gets a new value in the reassessment, and you can challenge that value separately.
• ⚠️ Appeals can go both ways. The board can raise, lower or keep your assessment. Recent buyers and owners of under-assessed properties should get advice first.

The County has not yet posted the tax year 2028 dates. Based on its current schedule, the next deadline is expected to be September 1, 2027 (tax year 2028). Check the County's Annual Appeals page for the posted dates.

Want a free Pre-Reassessment Check-Up? Call 412.802.6666 or email Attorney Nicole Hauptman Amick at nicole@pghfirm.com. Read our full Allegheny County Reassessment Guide.

Maybe, maybe not. It depends on how your property's value changed compared with others in your school district and municipality.

• No windfall allowed. After a countywide reassessment, Pennsylvania law requires taxing bodies to roll back their millage so the reassessment itself does not produce a revenue windfall. Any increase beyond that requires a separate vote and is limited by law.
• More likely to pay more: properties whose values rose faster than their area since 2012, and properties that have been under-assessed for years.
• More likely to pay less: properties whose values rose more slowly or fell.
• About the same: properties that tracked the overall market.

Longtime owner-occupants with qualifying income may be protected on county taxes by the Longtime Owner-Occupant Program (LOOP).

Questions about your property? Call 412.802.6666 or email Attorney Nicole Hauptman Amick at nicole@pghfirm.com.

No. You are not required to let anyone into your home. The court's order allows the County and its contractor to use in-person data collection, computer modeling and aerial photography. That does not give anyone the right to enter your home without your consent.

• ⚠️ Be careful what you volunteer. Details about renovations, finished basements, new kitchens or added bathrooms can raise your value.
• ✅ Do correct errors that hurt you. If the County's record overstates your square footage, bathrooms or condition, report it. Use the "report data errors" option on the Real Estate Portal.
• ✅ Get your record card. Email landhelp@alleghenycounty.us for a free PDF of your Property Record Card.
• ✅ Commercial owners: talk to counsel before sharing rent rolls, income statements or allowing site visits.

Received a questionnaire or a visit? Call us first: 412.802.6666.

Yes. When new values are mailed, the County will announce how to request a review and file a formal appeal. In the 2012 reassessment, owners could request an informal review before filing a formal appeal.

• Open every County notice right away. Review and appeal windows after a new value notice can be short.
• Use real sales, not neighbors' assessments. Arm's-length sales of similar properties are the strongest evidence of value.
• Do not treat an informal review as your only chance. Know the formal appeal deadline and meet it.
• Keep your evidence file. Dated photos, repair estimates and inspection reports help prove condition.

We will post the County's review and appeal deadlines on our Reassessment Guide as soon as they are announced.

412.802.6666 | Attorney Nicole Hauptman Amick at nicole@pghfirm.com

Your assessment is the value Allegheny County assigns to your property for tax purposes. Your County, school district and municipality each multiply that same assessment by their own millage rate to produce your tax bill.

Where do I find mine?

Look up your parcel on the Allegheny County Real Estate Portal. Your assessment is shown as the full base year market value.

What does it represent?

Allegheny County uses a 2012 base year. Your assessment is supposed to reflect what your property was worth on January 1, 2012, in its current condition, not what it is worth today. A court-ordered countywide reassessment will replace these values by June 30, 2032, at the latest.

Why do I see two values?

If the home is your primary residence and you have the homestead exclusion (Act 50), your County taxable value is reduced. School and municipal taxes still use the full assessment unless those bodies offer their own exclusion.

Can I appeal it?

Yes, every year. Annual appeals are filed between July 1 and September 1 for the following tax year. The County has not yet posted the tax year 2028 dates. Based on its current schedule, the next deadline is expected to be September 1, 2027 (tax year 2028). Check the County's Annual Appeals page for the posted dates.

Free assessment review: 412.802.6666 or Attorney Nicole Hauptman Amick at nicole@pghfirm.com

Yes. Until the court-ordered reassessment takes effect, the 2012 base year controls every Allegheny County assessment and appeal.

At an appeal hearing, the party who filed must declare which value they are proving:

• Base Year (BY) value: what the property would have been worth on January 1, 2012, in its current condition. Sales close to that date and in the same neighborhood carry the most weight.
• Current Market (CM) value: what the property is worth today, multiplied by the Common Level Ratio (CLR).

The CLR is 49.3% for tax year 2027 appeals

That ratio applies to appeals filed July 1 to September 1, 2026, for tax year 2027.

If you prove your home is worth $300,000 today, its assessment for tax year 2027 should be about $147,900 ($300,000 × 0.493). If your assessment is well above that, you may be over-assessed.

A new CLR is set each year, so check the current ratio before you file.

Why your assessment may have changed since 2012

• Prior appeals by you or a taxing body
• Building permits, additions or demolition
• Clerical corrections or catastrophic-loss adjustments

Not sure which approach fits your property? Call 412.802.6666.

Your assessment comes from the County's last countywide reassessment, which set values as of January 1, 2012.

For that reassessment, the County used a computer-assisted mass appraisal (CAMA) system. It compared each property to similar properties in its neighborhood using characteristics such as size, rooms, age and lot, along with sales from the years leading up to 2012.

Why yours may differ from the original 2012 value

• An appeal by you or a school district or municipality
• Building permits, additions or demolition
• Corrections of clerical or data errors
• Catastrophic loss adjustments

Check your data. Request your free Property Record Card by emailing landhelp@alleghenycounty.us. Wrong square footage, room counts or condition can inflate your value, and those records will be the starting point for the coming reassessment.

Think your number is wrong? Call 412.802.6666 for a free review.

Many are not — the only way to know is to compare it with recent sales. Many Allegheny County assessments have drifted over the years because of appeals, permits and data errors. The fastest way to check is a 60-second test, or use our free Am I Over-Assessed? calculator:

1. Estimate what your property would sell for today.
2. Multiply that number by 0.493 (the Common Level Ratio for appeals filed July 1 to September 1, 2026, for tax year 2027).
3. Compare the result to your assessment on the Real Estate Portal.

Example: A home worth $250,000 × 0.493 = $123,250. If the assessment is $160,000, the owner may be over-assessed.

Signs you may be over-assessed

• Your assessment is close to or above your home's current market value.
• Your property record lists the wrong size, rooms or condition.
• Your property needs major repairs the County does not know about.
• Similar homes nearby recently sold for much less than your market value.

Before you file, remember that an appeal can also raise an assessment. We will tell you honestly whether yours is worth pursuing.

Free review: 412.802.6666 or Attorney Nicole Hauptman Amick at nicole@pghfirm.com

Allegheny County has reassessed only when a court made it.

• 2002 base year: A court-ordered reassessment set values that were used for about a decade.
• 2009: In Clifton v. Allegheny County, the Pennsylvania Supreme Court held that Allegheny County's base-year system, as applied, violated the Uniformity Clause of the Pennsylvania Constitution. A court-ordered reassessment followed.
• 2012 base year: New values took effect for tax year 2013 and are still in use.
• August 17, 2026: The Court of Common Pleas ordered a new countywide reassessment, to be implemented by June 30, 2032.

The County has said it plans to reassess every five years after this one.

See our Allegheny County Reassessment Guide for the current timeline.

Formula: Assessment × Millage ÷ 1,000 = Tax, calculated separately for the County, your school district and your municipality, then added together.

Example: $100,000 assessment

• County: 6.43 mills → $643
• School district: 20.00 mills → $2,000
• Municipality: 5.00 mills → $500
• Total: about $3,143 per year

These rates are only an example. School and municipal millage varies widely across Allegheny County, so two identical assessments can produce very different bills.

What a reduction is worth

Every $10,000 cut from your assessment saves $10 for each mill you pay. At 31.43 total mills, that is about $314 a year, every year until your assessment changes again.

Look up current rates: Allegheny County publishes municipal and school district millage rates each year.

Want us to run your numbers? Call 412.802.6666.

Each of your three taxing bodies sets its own millage rate.

• Allegheny County: set by County Council, usually before the start of the calendar tax year.
• School district: set by your school board, usually by June 30 for its July–June fiscal year.
• Municipality: set by your borough, township or city council on its own budget calendar.

Why it matters

An appeal changes your assessment, not the millage. But because every taxing body multiplies the same assessment, one successful appeal lowers all three bills.

After the reassessment: Pennsylvania's anti-windfall rules require each taxing body to roll back its millage so the reassessment itself does not create a revenue windfall. Watch your local budget votes in the first year new values take effect.

The most direct way is to lower your assessment through an appeal. Your tax bill is your assessment multiplied by the millage of three taxing bodies, so a lower assessment lowers all three.

1. File an annual appeal

Appeals are filed July 1 to September 1 for the following tax year. The County has not yet posted the tax year 2028 dates. Based on its current schedule, the next deadline is expected to be September 1, 2027 (tax year 2028). Check the County's Annual Appeals page for the posted dates. There is no County filing fee.

2. Claim the relief you qualify for

• Homestead exclusion (Act 50): for your primary residence. Apply by March 1 of the tax year.
• Senior and income-based programs: availability varies by municipality and school district.
• LERTA and other abatements: for qualifying improvements in participating areas.
• Clean and Green: for qualifying farm and forest land.
• Longtime Owner-Occupant Program (LOOP): will apply to county taxes after the reassessment for eligible owners.

3. Fix errors in your record

Use the "report data errors" option on the Real Estate Portal if your property record is wrong.

Free review: 412.802.6666 or Attorney Nicole Hauptman Amick at nicole@pghfirm.com

The County posts the annual appeal form during the filing window, which runs July 1 to September 1 for the following tax year. The form is removed after the deadline.

Ways to file

• Online: look up your parcel on the Real Estate Portal and use the "Appeal Status" tab.
• Email, mail or in person: return the completed form to the Office of Property Assessments, 542 Forbes Avenue, Room 334, Pittsburgh, PA 15219.
• Not by fax.

Good to know

• There is no filing fee.
• Filing several parcels? Check the "multiple appeals" box so the County can try to schedule them together.
• Fill in every part of the form. The Board treats an incomplete form as late. Do not attach evidence to it.
• Missed the deadline? A late-filed appeal is possible only in limited circumstances, and a Late-Filed Appeal Form request must be filed first.

The County has not yet posted the tax year 2028 dates. Based on its current schedule, the next deadline is expected to be September 1, 2027 (tax year 2028). Check the County's Annual Appeals page for the posted dates.

Want us to file for you? Call 412.802.6666.

Do not assume it arrived. Confirm it.

• Filed online: you should receive an email copy of your form within about 30 minutes.
• Filed by email: you should receive an email receipt within two business days.
• Filed on paper: check the "Appeal Status" tab for your parcel on the Real Estate Portal, or call the County at 412-350-4636, Option 2.

Our tip: keep a copy of everything you file and any confirmation you receive. If you file in person, ask for a time-stamped copy.

While you wait, check that your mailing address and phone number are correct with the County. Hearing notices are mailed, and hearings are held by phone.

September 1 of the year before the tax year you are appealing. The filing window opens July 1.

• Tax year 2028: the County has not posted these dates yet. Based on its current schedule, the deadline is expected to be September 1, 2027, with the window expected to open July 1, 2027. Check the County's Annual Appeals page for the posted dates.
• Tax year 2027: the window ran July 1 to September 1, 2026, and closed. Hearings for those appeals are under way.

Why the timing changed

Allegheny County used to take appeals during the tax year itself. Under the Board's current rules, beginning with tax year 2027, annual appeals are prospective: they are filed and heard in the year before the tax year.

The reassessment does not change this deadline. Annual appeals continue under the 2012 base-year system until new values are implemented.

Want to know if you should file? Call 412.802.6666 for a free review.

Your first hearing is before the Board of Property Assessment Appeals and Review (BPAAR). All BPAAR hearings are held by telephone, and a hearing typically lasts about 20 minutes.

• A hearing officer calls you at the phone number you gave the County at least five days before the hearing.
• The party who filed goes first and must declare whether it is seeking Base Year value (what the property would have been worth in 2012, in its current condition) or Current Market value.
• Each party presents its opinion of value using evidence it submitted in advance.
• Other interested parties may participate, usually the school district and sometimes the municipality, often through their attorneys.
• No decision that day. The Board decides later and mails its decision.

Rules that trip people up

• The hearing officer will try to reach you twice. Keep the line free: under the Board's rules, you then have five minutes to call back before the appeal is treated as withdrawn. The County does not send a notice when that happens.
• Hearings are a public record.
• Be professional. BPAAR hearings are not meant to be argumentative.

Day-of problems with your phone number or evidence: Allegheny County, 412-350-4636, Option 2. Disconnected and no callback within five minutes: Board Administrator, 412-350-4603.

Want us to handle the hearing? Call 412.802.6666.

Watch your mail. After the September 1 filing deadline, BPAAR schedules hearings and mails notices.

• Residential: notice at least 14 days before the hearing.
• Commercial: notice at least 21 days before the hearing.
• Rescheduled or postponed hearings: at least seven days' notice.

Your checklist once the notice arrives

1. Give the County your hearing phone number at least five days before the hearing (AppealHelp@AlleghenyCounty.us or 412-350-4636, Option 2).
2. Under the Board's rules, evidence must be submitted to the County and served on the other parties at least two days before the hearing. We prepare and submit ours well ahead of that deadline.
3. Check the other side's evidence: verify sale prices, dates and square footage against County records.
4. If someone will appear for you, make sure their authorization form is on file.

Check status anytime on the "Appeal Status" tab for your parcel on the Real Estate Portal.

Traveling? Have your mail forwarded or check status regularly. Notices can arrive while you are away.

Act before the hearing if you possibly can. Missing a hearing without a timely postponement is serious.

• If you filed the appeal and miss the hearing, the appeal is classified as withdrawn and you lose the right to appeal that year's assessment. The County does not send a notice when this happens.
• If the school district filed the appeal, you are not required to attend, but the hearing goes forward without you. That is rarely a good idea.

If you will be away

• Request your one postponement in writing at least seven days before the hearing.
• Appoint an Authorized Representative (signed form) to appear for you.
• Hire an attorney to appear and handle the scheduling for you.

If something goes wrong on the day

Call the County immediately at 412-350-4636, Option 2. If the hearing has already passed, ask the Board in writing for relief and explain, with documents, why you could not attend. Relief is not guaranteed.

We handle missed-hearing problems regularly. Call 412.802.6666.

Yes, once. Each party may request one postponement of a BPAAR hearing.

• Deadline: at least seven days before the hearing.
• In writing, using the County's Hearing Postponement Request Form.
• How to send it: email AppealPostponement@AlleghenyCounty.US, fax 412-350-3008, or mail it to the address on the form. The postponement form is on the County's website.

Emergency requests

Emergency requests must also be in writing, cannot be sent by regular mail, and must be sent to all parties at the same time.

Choose your new date carefully. You will not get a second routine postponement.

If you have an attorney, your attorney can usually attend so that you do not need to postpone at all.

Bring evidence of value, not complaints about taxes. The Board will raise, lower or keep your assessment based on the evidence of value presented.

Step 1: Pick your approach

• Base Year: what your property was worth on January 1, 2012, in its current condition.
• Current Market: what it is worth today. The Board multiplies that value by the CLR, which is 49.3% for appeals filed July 1 to September 1, 2026 (tax year 2027). In the County's example, a $100,000 current market value, if proven, becomes a $49,300 assessment.

Step 2: Gather the right evidence

• ✅ Arm's-length sales of your property and similar nearby properties. This is the strongest evidence.
• ✅ For a Base Year case, sales closer to January 1, 2012, in the same neighborhood are generally more relevant.
• ✅ An appraisal prepared for tax purposes. Weigh the pros and cons first; an appraiser who does not testify may get less weight, and an appraisal can reveal data that raises your value.
• ✅ Photos and contractor estimates for defects and needed repairs.
• ✅ Income and expense statements for income-producing property. Statements audited by a third party get the most weight.
• ⚠️ Other properties' assessments are weaker. The County says another property's assessment must be backed by proof that it reflects market value.

Step 3: Submit it on time

• Under the Board's rules, evidence must be submitted to the County and served on the other parties at least two days before the hearing. We prepare and submit ours well ahead of that deadline.
• To the County through the parcel's "Appeal Status" tab on the Real Estate Portal, by email to Appeals@AlleghenyCounty.us (one parcel per email), or by mail.
• At the same time, with proof of mailing, to the other parties.
• Photos, PDFs and documents only. No links or videos. Comments typed into the portal are not evidence.
• A report or appraisal not presented by the time of the hearing will not be accepted.

Check the other side's comparable sales for wrong prices, dates or square footage. You can verify them on the County's Real Estate Portal.

Want us to build your evidence? Call 412.802.6666.

No, an attorney is not required. An owner can handle a BPAAR appeal alone, or appoint an authorized representative. Whoever appears must follow the County's phone, evidence and authorization rules.

When you can likely handle it yourself

• You filed the appeal, the facts are simple and you have solid recent sales.
• No school district or municipality is participating.

When a lawyer usually pays for itself

• The school district appealed you. Its attorney may question you about your purchase, renovations and appraisals.
• The case may go to the Board of Viewers, where the proceedings are formal and we believe only you or a Pennsylvania attorney should appear for you.
• Commercial or income-producing property, where valuation turns on income, expenses and cap rates.
• Several tax years are at stake.

How we work

We review the numbers before we accept any appeal. If the savings will not justify the fee, we will tell you. Fees are discussed and agreed in writing before we file.

Free review: 412.802.6666 or Attorney Nicole Hauptman Amick at nicole@pghfirm.com

Yes, at the first level. At a BPAAR hearing, you may appoint an Authorized Representative to file the appeal and represent you, using the County's signed authorization form.

• A family member, property manager or tenant can serve, but they should be prepared and have your evidence.
• An attorney can appear for you and handle all scheduling and evidence deadlines.
• A representative engaged after the appeal is filed must file an authorization, or the appeal can be rejected.
• Without the form on file, your representative may not receive the decision.

The form is the County's Appointment of Authorized Representative.

The Board of Viewers is different

The second level is a formal proceeding in the Court of Common Pleas. In our view, only the owner or a Pennsylvania-licensed attorney should appear for the owner there.

Need someone to appear for you? Call 412.802.6666.

You are not required to attend, but you should take the appeal seriously. When a school district or municipality appeals, its goal is to raise your assessment, and the hearing goes forward whether or not you participate.

Why ignoring it is risky

• The taxing body may present your purchase price, listing data or appraisal to support a higher value.
• An increase can apply to the appeal year and future years.
• BPAAR holds one hearing per property, even when more than one party appealed, and withdrawing your own appeal does not stop the district's.
• If you attend without counsel, you may be questioned about your purchase, financing, renovations and appraisals.

Your options

• Hire counsel to appear for you. Often the owner does not need to attend at all.
• Appoint an Authorized Representative to present evidence.
• Attend yourself, prepared with sales evidence and an understanding of what not to volunteer.

Read our guide to defending school district appeals.

Received a school district appeal notice? Call 412.802.6666.

Yes. Any party, including you, the school district, the municipality or the County, can appeal a BPAAR decision to the Court of Common Pleas, where it is heard by the Board of Viewers (BOV).

• Deadline: within 30 days of the mailing date on the BPAAR decision notice. It is strict.
• Filing fee: the County lists a nonrefundable fee of $135.25. Appeals can be filed electronically with the Department of Court Records, or by mail or in person.
• Notice to the other parties: the County's filing guide says to notify the Office of Property Assessment, the County, your municipality and your school district by first-class mail within seven days of filing, and to file proof of service.
• Hearing date: the Board of Viewers, not the Department of Court Records, will tell you when your hearing is.
• Several years can be at stake. An appeal that is still pending carries into later tax years.

⚠️ Do not read "final" on a BPAAR notice as the end of the road. Check the mailing date and calendar the 30-day deadline immediately. See the County's Appealing a BPAAR Decision page.

Received a BPAAR decision? We will review it free: 412.802.6666.

The Board of Viewers (BOV) is the court-level stage of an Allegheny County assessment appeal. It hears appeals from BPAAR decisions filed in the Court of Common Pleas, and the outcome can affect several tax years.

What the County says

• Getting there: any party can appeal within 30 days of the BPAAR notice's mailing date. The County lists a $135.25 nonrefundable filing fee.
• Scheduling: the Board of Viewers sets and sends the hearing date.
• The other parties: the County, the municipality and the school district are notified of the appeal and usually take part through their attorneys.

How we prepare

• Prepare as if the case will be tried. Owners who are ready for a hearing are in the strongest position to resolve the case.
• Use market evidence: arm's-length sales, a well-supported appraisal with the appraiser available to testify or, for commercial property, credible income data.
• Do not volunteer information that can be used to raise your value.

⚠️ We strongly recommend counsel at this stage. In our view, only the owner or a Pennsylvania attorney should appear for the owner.

Facing a BOV appeal? Call 412.802.6666 or email Attorney Nicole Hauptman Amick at nicole@pghfirm.com.