Real Estate Law · Pittsburgh & Allegheny County
Allegheny County Property Assessment Appeal Lawyer
Lebovitz & Lebovitz, P.A. advises property owners in Pittsburgh and throughout Allegheny County on property tax assessments, reassessment exposure, and the legal strategy surrounding assessment appeals. Many homeowners discover that the assessed value used for property taxes does not reflect the property record, comparable sales, or the countywide relationship between assessments and market value.
An assessment appeal can correct an inflated valuation, but not every property benefits from filing one. If you are still evaluating whether your assessment is too high, see Is My Allegheny County Property Assessment Too High? Successful appeals typically begin with a careful review of the county property record card, recent comparable sales, and the Common Level Ratio before any filing is made.
If your assessment seems wrong — whether because of a recent sale, an error in the county record, or a value that does not reflect current market conditions — there is a formal process to challenge it. Stephen Lebovitz guides Pittsburgh-area property owners through that process, from the initial record review through the Board hearing and, when necessary, the Court of Common Pleas.
Many Allegheny County assessment disputes arise after a property sale or when the county record contains incorrect square footage, improvements, or other property characteristics.
If the assessed value appears inaccurate, reviewing the county record before filing an appeal can prevent unnecessary filings and identify the strongest arguments for reduction.
How Property Assessment Appeals Work in Allegheny County
Allegheny County property taxes are based on assessed values determined by the Office of Property Assessments. Property owners who believe their assessment is incorrect may challenge the value through the county’s assessment appeal process.
The first stage typically involves a hearing before the Board of Property Assessment Appeals and Review. At that hearing the property owner may present evidence regarding market value, errors in the property record card, or the relationship between assessed value and comparable properties.
If the Board denies the appeal, the decision may be further appealed to the Allegheny County Court of Common Pleas.
The Property Record Card Often Drives the Case
The county’s property record card contains the official description of the property used to calculate the assessed value. The record lists square footage, number of bathrooms, lot size, and recorded improvements.
Errors in the record can inflate the assessed value. Extra square footage, incorrect improvements, or outdated information may cause the property to be assessed at a value higher than the actual market value.
Reviewing the record before filing an appeal often reveals whether the issue is a factual error or a valuation issue.
The Role of the Common Level Ratio
Allegheny County uses a base year system tied to 2012 property values. Because market prices have changed significantly since then, Pennsylvania uses the Common Level Ratio to maintain uniform taxation.
The Common Level Ratio reflects the relationship between assessed values and market values across the county. Property owners may rely on the ratio when challenging an assessment that appears inconsistent with current market conditions.
Understanding how the ratio applies to a particular property often determines whether an appeal is likely to succeed. For a detailed explanation of the 2012 base year system and how the CLR is calculated, see our article on Allegheny County Assessments: The 2012 Base Year and the CLR.
Assessment Issues After a Property Sale
Many assessment disputes arise after a property sale. When a property sells at a price significantly higher than the existing assessment, the county may review the valuation and issue a reassessment based on the sale.
New owners sometimes discover that their property taxes increase even though neighboring properties remain assessed at older base year values.
Understanding how reassessment works after a sale can help property owners determine whether an appeal is appropriate.
When Legal Guidance Helps
Most property owners who contact our office have already received a reassessment notice or discovered that a neighboring property is assessed far below theirs. The question at that point is not whether something is wrong — it is whether the right evidence is being used to fix it.
Allegheny County requires property owners to file annual assessment appeals by a deadline that has changed in recent years. Many online sources still reference older deadlines — relying on them risks missing the actual filing window entirely. Allegheny County typically requires filing during the calendar year prior to the tax year under appeal. For the 2026 tax year, the filing deadline is December 31, 2025. Missing the deadline for the current tax year forfeits the right to appeal that assessment — the next opportunity does not arise until the following cycle. When a reassessment follows a property sale, a separate 40-day window applies from the date of the reassessment notice; that window is independent of the annual filing cycle.
The right strategy depends on what is driving the inflated value. If the county record contains incorrect square footage, improvements, or other factual errors, correcting the record is the primary objective. If the assessed value is accurate but inconsistent with current market conditions or the Common Level Ratio, the case turns on comparable sales and CLR analysis. Each track requires different evidence and a different argument at the Board hearing.
The Board of Property Assessment Appeals and Review is the first formal stage. If the Board denies the appeal or the reduction is insufficient, the property owner may appeal to the Allegheny County Court of Common Pleas. Court review involves formal pleadings, scheduling, and appraisal testimony — a materially more demanding process than the Board stage. The groundwork laid at the Board level affects how that appeal proceeds. Legal representation is most useful before the Board hearing, when strategy, evidence, and the decision whether to proceed can still be shaped.
Can I appeal my property tax assessment in Allegheny County?
Yes. Property owners may file an appeal with the Board of Property Assessment Appeals and Review if they believe the assessed value of the property is incorrect.
What evidence helps in an assessment appeal?
Evidence may include comparable sales, appraisals, photographs of the property, and documentation showing errors in the county property record card.
Does a recent property sale affect the assessment?
Yes. A sale may lead the county to review the assessed value. In some cases a reassessment occurs based on the purchase price.
What happens if the county denies the appeal?
If the Board denies the appeal, the property owner may appeal the decision to the Allegheny County Court of Common Pleas.
This page addresses legal representation for property assessment appeals in Allegheny County. For the hearing process and preparation strategies, see our article on Allegheny County Property Assessment Appeals. For how the 2012 base year and the Common Level Ratio affect property values, see Allegheny County Assessments: The 2012 Base Year and the CLR. For how a sale can trigger reassessment, see Spot Reassessment After a Sale.