Have you received a notice that your Pennsylvania property is being reassessed and your taxes may be going up? Many residents and business owners in Schuylkill and Lackawanna counties have received letters regarding recent county-wide reassessments; some with projected new rates and some without. Fortunately, there is an appeal process to seek relief from your change in assessment. For more than 35 years, attorneys in our Tax Assessment Appeals team have worked with commercial and residential property owners across the Mid-Atlantic region on property tax appeals and exemptions. See how we can appeal your Pennsylvania property tax assessment.
What is the PA Property Reassessment Process?
Pennsylvania is the only state with no mandatory property reassessment cycle, which means that many of the Commonwealth’s 67 counties have not done property assessments for decades. Processes vary widely from county to county. As market values have changed dramatically, many counties have recently been court-ordered or have decided to conduct property reassessments to establish an accurate market value for each property and allow for fair taxation. Unfortunately, property owners are picking up the tab for their county’s lack of uniformity, many of whom are facing significantly higher taxes.
Counties with upcoming reassessments include:
- Lackawanna County – Effective January 1, 2026
- Schuylkill County – Effective January 1, 2026
- Clarion County – Effective January 1, 2026
- Juniata County – Effective January 1, 2026
- Mercer County – Effective January 1, 2027
- Lancaster County – Effective January 1, 2027
Please note these reassessments include both residential and commercial properties.
How can you appeal your Pennsylvania Property Tax Assessment?
There is an appeal process to consider if you feel your reassessment is incorrect and does not accurately reflect the fair market value of your property.
For a county-wide reassessment, or if you receive an interim notice of reassessment (often caused by some sort of change to your property), be sure to file your appeal before the deadline specified in the notice you received.
Even if you don’t receive a notice of a change in your assessment, you have the ability to appeal your property’s assessment each year in the event you believe that your property is overassessed and does not accurately reflect the fair market value of the property. Deadlines are usually either August 1st or September 1st, but vary by county.
As the appellant (i.e., the party filing the appeal), you bear the burden of proof to prove the fair market value of the property. You must prepare and provide sufficient, credible, and relevant evidence for the Appeals Board to establish your case. Suggested proof includes:
- A professionally prepared appraisal by a certified Pennsylvania appraiser for each parcel in question
- Deed considerations
- Other evidence of fair market value
Can My Property Be Exempt from Local Real Estate Taxes?
Pennsylvania law does provide for the exemption from local real estate taxes under certain circumstances. Those circumstances often include properties owned by nonprofits, educational institutions, religious institutions or healthcare entities. For a tax exemption application, as in an assessment appeal, the property owner has the burden of proving all of the legal requirements to establish exempt status. Sufficient evidence may include proof of non-profit status granted by the Commonwealth of Pennsylvania, federal tax returns, an IRS exempt status letter, and Articles of Incorporation.
Evidence must be submitted in advance of the hearing, according to most court rules. Because of the multifaceted filing processes, and intricacies in assessment and tax exemption law, it’s recommended you work with an experienced tax or real estate attorney, whom you may appoint to file your appeal and attend the hearing on your behalf. Should your initial appeal be denied, an attorney can help you submit your appeal to a higher court.
Experienced Pennsylvania Property Tax Assessment Appeal Attorneys
The PA property tax assessment appeals process is complex, notably for commercial property owners.
At Fitzpatrick Lentz & Bubba, our clients own multi-tenant office buildings, corporate headquarters buildings, assisted care facilities, warehouses, golf courses, retail buildings, multi-unit housing and residential homes in Lehigh, Northampton, Monroe and Montgomery counties and the surrounding areas. We work closely with you and quality appraisers and financial and valuation specialists, as well as have a deep understanding of the complexities of public utility appeals governed by Pennsylvania’s Public Utility Realty Tax Act (PURTA). This experience has helped us achieve one of the largest tax assessment reductions in Pennsylvania.
Connect with our team to discuss your unique challenge today!
