- Assessor site
- https://www.paassessors.org/about-us/resources ↗
- Search by
- office contact via the Assessors' Association of Pennsylvania county-assessment directory; parcel search via county assessment public-access system
- Reassessment cycle
- 67 COUNTY ASSESSMENT OFFICES value real property, each with a three-member BOARD OF ASSESSMENT APPEALS. NO statewide reassessment mandate: each county sets its own BASE YEAR and reassesses on its own (often decades-long) schedule, assessing at its PREDETERMINED RATIO of base-year value. The State Tax Equalization Board (STEB, in DCED) certifies each county's COMMON LEVEL RATIO annually. PA's uniformity clause treats ALL property as ONE class (no separate commercial vs residential rates).
- Reassessment trigger
- A countywide reassessment happens only when the county orders one. Between reassessments a county may revise a parcel only for new construction, subdivision or demolition (53 Pa.C.S. §8817); reassessing because of a SALE is prohibited spot reassessment (§8843) — but school districts appeal recently sold parcels toward the sale price. STEB recertifies each county's CLR every year (effective July 1-June 30).
- Personal & intangible property
- Pennsylvania does NOT tax tangible personal property or business inventory for county property-tax purposes; the tax falls on real estate. Public-utility realty is handled at the state level (PURTA).
- CRE forecasting note
- Know the CLR cold: with no reassessment cycle and one-class uniformity (no separate commercial rate), the lever is the ratio — assessed value ÷ CLR = the county's implied market value, and when the CLR has fallen (as in Allegheny) previously fair assessments become over-assessments you can appeal. Underwrite the post-transfer number, not the seller's bill — a purchase cannot trigger a county spot reassessment (prohibited, 53 Pa.C.S. §8843), but school districts appeal recent sales toward the price paid. Annual deadline SEPTEMBER 1 in most counties (about two dozen counties AUGUST 1) (plus a 40-day change-notice window); decisions run to the Court of Common Pleas; school-district millage is 60-70% of the total.
- Residential note
- Your assessed value is anchored to the county's base year (which may be decades old) and set at the county's predetermined ratio, so it often looks far below what your home is worth — that's normal here. What matters is the COMMON LEVEL RATIO the State Tax Equalization Board publishes for your county each year: divide your assessed value by the CLR to see the market value the county is effectively using, and if that's higher than your home's real value, you can appeal. File with the county Board of Assessment Appeals by September 1 in most counties — about two dozen use August 1 (or within 40 days of a change notice). Apply for the Homestead/Farmstead Exclusion through the county by March 1, and file the state Property Tax/Rent Rebate if you're a senior, a widow or widower 50+, or disabled with income up to $48,110 (indexed annually).
RATIO CAUTION — Pennsylvania has NO statewide reassessment — each county freezes assessed values to a BASE YEAR (sometimes decades old) and assesses at a PREDETERMINED RATIO of that base value, so your assessed value can be a small fraction of current market. The number that actually matters is the county's COMMON LEVEL RATIO (CLR), certified yearly by the State Tax Equalization Board: assessed value ÷ CLR = the market value the county is implicitly using. The assessed value alone tells you almost nothing about whether you're fairly taxed.
DISCLOSURE ASYMMETRY — The CLR is the appeal weapon, but the county won't apply it for you — it bills using its own predetermined ratio, and only on APPEAL can you force the (often much lower) CLR to be substituted. Divide assessed value by the CLR; if the implied market value exceeds your property's real worth, you're over-assessed. Informed owners with enough at stake appeal and win; everyone else overpays. When a county's CLR drops sharply (as Allegheny's did), previously 'fair' assessments become over-assessments overnight.
CAP RESET ON TRANSFER — Base-year assessment creates a two-tier system: long-held parcels stay anchored to an old base-year value, and while the county cannot reassess you just for buying (spot reassessment is prohibited, 53 Pa.C.S. §8843), school districts actively APPEAL recent sales to push assessments toward the sale price — so a recent buyer can pay a far higher effective rate than a long-time neighbor with an identical house. Underwrite the post-sale assessment, not the seller's tax bill.
APPEAL DEADLINE — The annual appeal to the county Board of Assessment Appeals is due by SEPTEMBER 1 in most counties (the statutory default; about two dozen counties, incl. Bucks/Chester/Montgomery, use AUGUST 1; Philadelphia the first Monday of October) and takes effect only the FOLLOWING tax year — miss it and wait a year. A separate 40-day window opens after any assessment-change notice, and Board decisions appeal to the Court of Common Pleas. Because school-district millage is 60–70% of the bill and districts file their own appeals, both the stakes and the counter-moves are large.
FILING REQUIRED RELIEF — Relief is claim-based: the HOMESTEAD/FARMSTEAD EXCLUSION (Act 1 of 2006 / Act 50, partly gaming-funded) must be applied for through the county assessment office by MARCH 1, and the PROPERTY TAX/RENT REBATE (expanded in 2024, up to $1,000 for seniors 65+, widows/widowers 50+, and disabled owners with income up to $48,110 for 2025 claims, indexed annually) is filed with the PA Department of Revenue. Clean and Green (Act 319) use-value for farm/forest land is a separate enrollment.
Note: The Mifflin County assessment office in Lewistown values real property here; assessed values are anchored to the county's base year and set at its predetermined ratio, so the number that matters on appeal is the Common Level Ratio the State Tax Equalization Board certifies each year. Reach the office through the Assessors' Association of Pennsylvania county-assessment directory at the link; STEB (in the state's DCED) publishes the ratios. To contest: divide your assessed value by the CLR — if the implied market value tops your property's real worth, appeal to the county Board of Assessment Appeals by its annual deadline — September 1 in most counties, August 1 in about two dozen (verify yours). Apply for the homestead exclusion by March 1.
Primary sources: PA DoR Common Level Ratios + STEB/Tax Equalization Division in DCED (CLR certified by July 1, sales-ratio studies); Babst Calland/White & Williams/LegalClarity/Lebovitz (base-year system, PDR vs CLR, one-class uniformity, Allegheny 2012 base/CLR ~50%, sale-triggered reassessment); Centre/Lancaster/Bucks county assessment offices (3-member Board of Assessment Appeals, appeal by Aug 1, 40-day window, CAMA mass appraisal); homestead exclusion Act 1/Act 50 by Mar 1, Property Tax/Rent Rebate expanded 2024; AAP directory founded 1949 (as of 2026-07-05). Confirm current rules and figures with the assessing authority before any use.