Assessment Ratio
Varies by county
Appeal Deadline
August-October 2026 (varies by county)
Official Form
County form
Risk of Increase
Yes
How Assessment Works in Pennsylvania
Pennsylvania's assessment system varies dramatically by county. Some counties haven't reassessed in decades, using assessment ratios far below market value. The State Tax Equalization Board publishes a common level ratio (CLR) for each county to equalize values for appeal purposes.
Risk of Increase
In Pennsylvania, filing a appeal can result in your assessed value being increased. This is uncommon when you have strong evidence of over-assessment, but you should be aware of this possibility. ProtestMax only recommends filing when our analysis shows a clear case for reduction.
How to File in Pennsylvania
File with your county Board of Assessment Appeals. Deadlines and forms vary by county. Some counties accept online filings.
Step-by-Step
Pennsylvania Appeal Process
Review your assessment on your county's assessment roll.
Look up your county's common level ratio (CLR) on the PA State Tax Equalization Board website.
File an appeal with your county Board of Assessment Appeals by the county deadline.
Attend the hearing and present comparable sales evidence adjusted by the CLR.
If denied, appeal to the Court of Common Pleas within 30 days.
FAQ
Pennsylvania Property Tax Appeal Questions
What is the common level ratio (CLR) in Pennsylvania?
The CLR is published by the State Tax Equalization Board and represents the ratio of assessed values to market values in your county. When appealing, you multiply comparable sales prices by the CLR to determine the appropriate assessed value.
Can my Pennsylvania assessment increase on appeal?
Yes. The Board of Assessment Appeals or Court of Common Pleas can increase your assessment. However, recent court decisions have made it more difficult for taxing bodies to selectively target individual properties for increases.
Why hasn't my county reassessed recently?
Many Pennsylvania counties haven't conducted a county-wide reassessment in 10, 20, or even 40+ years because reassessment is politically unpopular and expensive. This creates wide disparities in assessment accuracy, which strengthens your appeal if you can show your property is assessed higher than comparable properties.