| QUICK FACTS |
| State |
Pennsylvania (PA) |
| Property Tax Appeal Deadline |
Varies by county, 8/1 for many. |
| Taxable Property |
Land and Improvements |
| Average Tax Rate |
3.5% |
| Largest Metro Area(s) |
| METRO AREA |
PRIMARY TAX ASSESSORS |
| Philadelphia |
Philadelphia County |
| Pittsburgh |
Allegheny County |
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Governing Law for Property Tax
Commonwealth of Pennsylvania Property Tax CodeAdministrative Property Tax Appeal Procedure
An appeal is filed prior to the filing deadline which varies by county. The first appeal is before the County Board of Assessment Appeals. A hearing normally takes place within 2-3 weeks after filing. When a decision is rendered, if a further appeal is desired there is a 60 day period to file a Petition with the Court of Common Pleas with the County. After this hearing, if further relief is desired, a petition to the Supreme Court or Superior Court may be filed with the state.Property Tax Litigation Procedure
To appear before any board, either the property owner or an agent appointed attorney must be present to protest. Appraisals must be submitted 15 days prior to hearing.Tax Bill Procedure
County, City & Township bills are due April 1st through May 31st, a 2% discount if paid February 1st. through March 30th
School District bills must be paid by October 1st through November 30th or a 2% discount if paid by August 1st through September 30th
| TAX INFORMATION |
| State |
Pennsylvania (PA) |
| Tax Year |
1/1-12/31 – County/City & 7/1-6/30 – School |
| Tax Assessment Date |
January 1st |
| Exempt |
Personal Property, Charities, Others |
| Valuation Basis |
Market Value |
| Rendition Date |
Exempt |
| Late Rendition Penalty |
Exempt |
| Rendition Format |
Exempt |
| Proposed Value Notice |
Sent only after Revaluation |
| Protest Steps |
Formal,Lawsuit |
| Valuation By |
Office of Property Assessments |
| Reviewed By |
Pennsylvania Board of Appeals (BOA) |
| Suit Filed With |
Pennsylvania Court of Common Pleas |
| Assessment Ratio |
Varies – see www.steb.state.pa.us/commonmain.asp |
| Taxing Units |
County,City,School |
| Taxbill Mailed |
Varies by County usually 2/1 – City/County & 7/1 – School |
| Taxes Due |
Varies by County usually 5/31 – City/County & 11/30 – School |
| Tax Consultant Requirements |
Corporations must be represented by attorney |
| Agent Appointment |
General Letter of Authorization |
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