Real Estate Law · Allegheny County

Allegheny County Property Assessment Appeals: What Homeowners Should Know

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Under Pennsylvania’s Second-Class County Assessment Law (16 P.S. § 6101 et seq.), property owners have the right to appeal assessed values they believe are incorrect or excessive. In Allegheny County, the Board of Property Assessment Appeals and Review hears these cases under 16 P.S. § 6131, but county assessors are not regularly attending hearings. That absence matters because the assessor carries the official property record, and those records are sometimes wrong. When no one with authority over the record is in the room, the error stays. The burden of proving errors in the county’s own records now falls entirely on the homeowner.

Stephen H. Lebovitz is a real estate attorney in Pittsburgh who represents property owners in assessment appeals and real estate disputes throughout Western Pennsylvania.

More Allegheny County homeowners are filing assessment appeals than ever before. Many walk into a hearing expecting the county to defend its valuation. Instead, they may find themselves presenting the only evidence in the room while trying to correct errors in the county’s own records.

Request your property record card from the Allegheny County Office of Property Assessments before your hearing. Errors in square footage, bathrooms, or other property features can inflate the assessed value, and the assessor may not be present to correct them.

What Is a Property Assessment Appeal in Pennsylvania?

Under 16 P.S. § 6131, property owners may challenge the assessed value assigned by the county when they believe the valuation is incorrect or excessive.

The assessed value determines property tax liability. In Pennsylvania, county assessment offices maintain official records for each parcel including square footage, bathrooms, lot size, construction details, and improvements. Those records form the basis for the assessed value. Property owners may appeal if they believe the assessed value is too high, either because the record contains factual errors or because the valuation methodology does not reflect actual market conditions. In Allegheny County, appeals are heard by the Board of Property Assessment Appeals and Review, a five-member appointed body. Deadlines apply. Missing the filing deadline forfeits the ability to challenge the assessment for that tax year. If the board rules against the property owner, the decision may be appealed to the Allegheny County Court of Common Pleas. Pennsylvania law generally contemplates that an assessor appears at hearings to defend the county’s valuation, but in Allegheny County that practice has become inconsistent.

What the Law Requires and What Is Happening Instead

Pennsylvania law generally contemplates that an assessor appears at property assessment hearings to defend the county’s valuation and provide the official property record. In many counties that is exactly what happens. The assessor presents the file, explains the valuation methodology, and responds to factual disputes raised by the property owner.

In Allegheny County, that practice has become inconsistent. Mike Suley, a member of the Board of Property Assessment Appeals and Review, has publicly raised concerns that county assessors are frequently absent from hearings. Suley previously represented homeowners in assessment appeals before joining the board. The county’s position is that it operates under the Second-Class County Assessment Law, which it believes allows the hearings to proceed without the assessor present. The board’s solicitor acknowledged the general attendance requirement but deferred to the county’s interpretation.

The Property Record Card: Your Most Important Document

The property record card is the county’s official description of your property. It lists square footage, number of bathrooms, lot size, construction details, and recorded improvements. That information forms the basis for the assessed value. Anyone can request the property record card from the Allegheny County Office of Property Assessments.

Review it carefully before filing an appeal. If the record contains errors such as finished space that does not exist or improvements that were removed, document those errors with photographs and supporting materials before your hearing. If the record is accurate but the assessed value still appears too high, the focus shifts to comparable sales and valuation methodology. In those cases the Common Level Ratio often becomes the central issue in the appeal.

Sixteen Assessors and Nearly 600,000 Properties

Allegheny County currently has roughly sixteen assessors responsible for tracking nearly 600,000 parcels. County officials have acknowledged the staffing limitations publicly, noting that assessor positions have been posted at starting wages near $20 per hour. That shortage affects more than appeal hearings. It also affects the county’s ability to update records, process reassessments, and review property data across the county’s tax base.

At the same time, state legislators have proposed requiring Pennsylvania counties to conduct reassessments every five years. Allegheny County has not conducted a countywide reassessment since 2012. If mandatory reassessment legislation passes, the county will face the challenge of reevaluating hundreds of thousands of parcels while continuing to process appeals.

Preparing for an Appeal Hearing

Homeowners should prepare for the hearing assuming they will need to present the full case themselves. Bring the property record card. Bring photographs of the property showing current conditions. Bring comparable sales for similar homes in the neighborhood that sold within the past year. If an appraisal has been obtained, bring it as well. Document any factual errors in the county’s property record with photographs, receipts for removed improvements, or other supporting materials. If the Board of Property Assessment Appeals and Review rules against the property owner, the decision may be appealed to the Allegheny County Court of Common Pleas within thirty days. Deadlines apply. Missing the filing deadline forfeits the ability to challenge the assessment for that tax year. The hearing is not informal. Property owners should be prepared to present evidence, cross-examine any witnesses, and make a record for potential appeal.

Common Grounds for Assessment Appeals

Property assessment appeals in Allegheny County typically fall into three categories. First, factual errors in the property record card such as incorrect square footage, wrong number of bathrooms, or improvements that do not exist or were removed. Second, valuation errors where the assessed value exceeds fair market value based on recent comparable sales. Third, uniformity challenges where the assessed value for the subject property is disproportionately high compared to similarly situated properties in the same neighborhood or classification. Pennsylvania law requires uniform assessment across all properties within a county. When assessments are not uniform, property owners may challenge their assessed value even if it approximates market value. The Common Level Ratio is often central to uniformity appeals. That ratio compares assessed values to actual sale prices countywide and determines whether individual assessments are consistent with the overall assessment level. Allegheny County has used a 2012 base year for assessments, meaning property values are frozen at 2012 levels unless the property sells or undergoes significant improvement.

Filing Deadlines and Appeal Windows

Pennsylvania law establishes specific deadlines for filing property assessment appeals. In Allegheny County, property owners may file an appeal during the annual appeal window, which typically runs from January through the first Monday in March for the current tax year. Property owners may also file an appeal within forty-five days of receiving a change-of-assessment notice following a sale, improvement, or countywide reassessment. Missing the deadline generally prevents any challenge to the assessed value for that year. Appeals must be filed with the Board of Property Assessment Appeals and Review on the proper form with the required information. Incomplete filings may be rejected. If the board denies the appeal, the property owner has thirty days to appeal to the Allegheny County Court of Common Pleas. That appeal requires filing a petition in the proper format with the clerk of courts and serving notice on the county. Missing the thirty-day deadline terminates the right to further review.

Without planning, Pennsylvania’s property assessment system may determine tax liability based on outdated or inaccurate records rather than actual property conditions. Property owners who wait until after a reassessment or spot assessment notice arrives may face compressed timelines and limited options for correcting errors in the county’s official record.

This article addresses the hearing process for property assessment appeals in Allegheny County. For guidance on deed transfers and real estate transactions in Western Pennsylvania, see our Real Estate Transactions and Real Estate Issues pages. Pennsylvania legal information is available through Pennsylvania statutes and the Pennsylvania Unified Judicial System.

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This article provides general information about Pennsylvania property assessment law and does not constitute legal advice. Each property assessment matter depends on its specific facts and applicable law. Consult with an attorney for guidance on your situation.