Pennsylvania homeowners pay a median of $3,311 a year in property tax, an effective rate of 1.30%, the 11th highest of the 15 states we cover. The deadline to appeal: Aug 1 most counties (Phila: early Oct). Here is who sets your value, how to challenge it and what evidence works.
Closed for 2026Closed for 2027 annual appeals in most counties (August 1 or September 1; Philadelphia October 5, 2026). Interim changes can be appealed within 40 days of the notice.
Annual appeals go to the county Board of Assessment Appeals. State law sets the deadline at September 1, but county commissioners may pick an earlier date, no earlier than August 1, after public notice. Most counties use August 1 (example: Montgomery County, August 1). If the county changes your assessment during the year, you have 40 days from the date of that notice. Philadelphia is different: First Level Review with OPA was due September 1, 2026, and the formal appeal to the Board of Revision of Taxes was due October 5, 2026 (the first Monday in October) for tax year 2027. Allegheny County uses its own law and calendar.
Owners get a mailed notice when the county changes an assessment. Counties do not have to mail a notice every year if nothing changed. Philadelphia mails a Notice of Proposed Valuation each spring or summer (for tax year 2027 it was mailed starting June 30, 2026).
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
Each county's assessment office sets values (in Philadelphia, the Office of Property Assessment). There is no single state assessor. Homes are assessed at a fixed percentage (the county's 'predetermined ratio', up to 100%) of market value as of the county's last reassessment (base year). Many counties have not reassessed for years, so assessed values can be far below today's prices. No statewide schedule. Each county decides when to do a countywide reassessment, and some have not done one in decades. Philadelphia updates values more often.
No statewide informal step. Some counties let you talk to the assessment office before a hearing. Philadelphia has a formal First Level Review with the Office of Property Assessment (due September 1); you can file it and a Board of Revision of Taxes appeal at the same time.
What works in Pennsylvania: A recent appraisal by a licensed appraiser, with an effective date close to the appeal date; Recent sales of similar nearby homes; Photos and repair estimates showing condition problems; Errors on the county property record (square footage, bedrooms, lot size); Your own recent purchase price if it was an arm's-length sale.
File the county's own written appeal form by mail or in person; many counties do not accept email or fax. State your opinion of value and attach evidence. The board must hear annual appeals by October 31 and mail decisions by November 15. If you do not show up, the appeal is usually treated as abandoned. At the hearing the board looks at your evidence, the county's evidence, and applies the common level ratio. Cost: Set by each county. Example: Montgomery County charges $50 per parcel for a single-family home (non-refundable, check or money order). Philadelphia's BRT form lists no filing fee.
The county's assessment is presumed valid at the start. You must bring credible evidence of your home's market value. The board then converts that value to an assessment using the common level ratio (or the county's ratio if it is within 15% of it).
Within 30 days of the mailing date of the board's decision. File an appeal in the county's Court of Common Pleas under local court rules and send a copy to each taxing district (county, municipality, school district). The court decides the value from scratch. Many owners hire a lawyer at this stage.
The board sends a written decision and the new value goes on the tax roll for the next tax year. If you already paid tax at the old value, the taxing district issues a refund or credit. The new value generally stays until the next countywide reassessment or another appeal, but taxing districts may appeal in later years.
Prove your home's market value; the board then applies the county's ratio (the STEB common level ratio if it differs more than 15% from the predetermined ratio), so equity is built into the formula rather than argued from neighbors' assessments. This works only in limited cases. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistAn exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
Owner-occupied primary homes can get a reduction in assessed value for school taxes (and some local taxes) funded by state gaming money. Apply to your county assessment office by March 1. The amount varies by school district.
Full real estate tax exemption on the home of an honorably discharged wartime veteran with a 100% permanent service-connected disability (or similar), who shows financial need. Income of $114,637 or less is presumed to show need (2025 figure).
Philadelphia owner-occupants can reduce the taxable value of their home; not available with an abatement or the LOOP program.
You can file and appear yourself. Businesses and taxing districts usually appear through an authorized representative or attorney. Rules on non-lawyer agents vary by county; Philadelphia requires a signed power of attorney for the tax year if someone else files for you. Court appeals are usually handled by attorneys. No state rule on contingency fees was found.
Fill in your details and download a written appeal statement as a PDF or Word file. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
Tax Appeal Map is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
Annual appeals go to the county Board of Assessment Appeals. State law sets the deadline at September 1, but county commissioners may pick an earlier date, no earlier than August 1, after public notice. Most counties use August 1 (example: Montgomery County, August 1). If the county changes your assessment during the year, you have 40 days from the date of that notice. Philadelphia is different: First Level Review with OPA was due September 1, 2026, and the formal appeal to the Board of Revision of Taxes was due October 5, 2026 (the first Monday in October) for tax year 2027. Allegheny County uses its own law and calendar.
With the County Board of Assessment Appeals (Philadelphia: Board of Revision of Taxes). File the county's own written appeal form by mail or in person; many counties do not accept email or fax. State your opinion of value and attach evidence. The board must hear annual appeals by October 31 and mail decisions by November 15. If you do not show up, the appeal is usually treated as abandoned. At the hearing the board looks at your evidence, the county's evidence, and applies the common level ratio.
Set by each county. Example: Montgomery County charges $50 per parcel for a single-family home (non-refundable, check or money order). Philadelphia's BRT form lists no filing fee.
No statewide informal step. Some counties let you talk to the assessment office before a hearing. Philadelphia has a formal First Level Review with the Office of Property Assessment (due September 1); you can file it and a Board of Revision of Taxes appeal at the same time.
You can appeal to the County Court of Common Pleas. Within 30 days of the mailing date of the board's decision. File an appeal in the county's Court of Common Pleas under local court rules and send a copy to each taxing district (county, municipality, school district). The court decides the value from scratch. Many owners hire a lawyer at this stage.
The board sends a written decision and the new value goes on the tax roll for the next tax year. If you already paid tax at the old value, the taxing district issues a refund or credit. The new value generally stays until the next countywide reassessment or another appeal, but taxing districts may appeal in later years.
Checked 2026-10 against official Pennsylvania sources. Local deadlines and fees can differ; confirm with your assessor or board.