Pennsylvania Property Tax Appeal Guides
Browse source-reviewed property tax appeal guides for Pennsylvania. County deadlines, filing methods, and available records can differ by county and tax year.
Each published guide identifies the public sources used for its deadline and filing summary. Confirm current requirements with the official filing authority before submitting anything.
How Pennsylvania assessment appeals generally work (state framework reviewed 2026-08-03 from official Pennsylvania sources): County assessment offices establish market or base-year value and apply the county's established predetermined ratio. In an appeal, the applicable common-level ratio may replace that ratio when the statutory variance threshold is met. Ratios, base years, and assessment systems vary by county. A property owner generally appeals to the county Board of Assessment Appeals or Board of Assessment Revision. A board decision may be appealed to the Court of Common Pleas in the county where the property is located under the applicable assessment law and local court rules.
Pennsylvania deadline framework: Under the consolidated county framework, a changed-assessment appeal is generally due within 40 days after the notice, and an annual appeal is generally due by September 1 or an earlier county-designated date no earlier than August 1. County class, home-rule provisions, Philadelphia, Allegheny, and local ordinances may establish different calendars. A board decision is generally appealable to Court of Common Pleas within 30 days after mailing or entry under applicable law and rules.
Local variation in Pennsylvania: Pennsylvania county class, home-rule status, base year, established ratio, common-level ratio, board structure, annual deadline, forms, and court rules vary materially. Philadelphia and Allegheny require separate governing-law and local-procedure resolution rather than a statewide fallback.
Before relying on a date: Resolve the county, county class and home-rule status, tax and base years, assessment-change notice, established predetermined ratio, current common-level ratio, and whether an annual or notice-based appeal applies, then verify the local board form and receipt date, hearing rules and decision notice, Court of Common Pleas deadline, service requirements, and local rules before presenting filing guidance.
State source: Pennsylvania General Assembly, Consolidated County Assessment Law — Chapter 88, https://www.legis.state.pa.us/WU01/LI/LI/CT/HTM/53/00.088..HTM. Reviewed 2026-08-03.
State source: Pennsylvania Department of Community and Economic Development, State Tax Equalization Board Common Level Ratio Policy and Procedures Manual, https://dced.pa.gov/download/steb-policy-procedures-manual-clr/?filename=STEB_CLR-PoliciesProceduresManual_2024.pdf&ind=1716909187076&refresh=66e68d472c5811726385479&wpdmdl=79959. Reviewed 2026-08-03.
State source: Pennsylvania General Assembly, Pennsylvania Judiciary and Judicial Procedure — Section 5571, https://www.legis.state.pa.us/WU01/LI/LI/CT/HTM/42/00.055.071.000..HTM. Reviewed 2026-08-03.
Allegheny County: 2027 deadline guidance is 2027 annual appeals closed September 1, 2026; late-filed appeal option may apply. Guide: https://fairpath.app/property-tax-appeal/pennsylvania/allegheny-county
Bucks County: 2027 deadline guidance is 2026 annual window closed Aug 3; changes apply to 2027 tax year. Guide: https://fairpath.app/property-tax-appeal/pennsylvania/bucks-county
Chester County: 2027 deadline guidance is 2026 annual window closed: August 3, 2026. Interim appeals: within 40 days of a notice.. Guide: https://fairpath.app/property-tax-appeal/pennsylvania/chester-county
Montgomery County: 2027 deadline guidance is Annual appeal for TY2027 closed Aug 1, 2026; next opens Aug 1, 2027. Interim: 40 days from notice.. Guide: https://fairpath.app/property-tax-appeal/pennsylvania/montgomery-county
Philadelphia County: 2027 deadline guidance is October 5, 2026 for tax year 2027 formal appeals (first Monday in October). Guide: https://fairpath.app/property-tax-appeal/pennsylvania/philadelphia-county
Source: Allegheny County Government, 2027 Annual Appeals, https://www.alleghenycounty.us/Services/Property-Assessments-and-Real-Estate/Appeals/Annual-Appeals. Reviewed 2026-09-13.
Source: Allegheny County Government, BPAAR Rules and Regulations, https://www.alleghenycounty.us/files/assets/county/v/2/government/property-assessment-and-real-estate/documents/bpaar/opa-board-rules-and-regulations.pdf. Reviewed 2026-07-16.
Source: Allegheny County Government, Property Assessment Appeals, https://www.alleghenycounty.us/Services/Property-Assessments-and-Real-Estate/Appeals. Reviewed 2026-07-16.
Source: Board of Revision of Taxes, City of Philadelphia, Appeal forms and instructions, https://www.phila.gov/departments/board-of-revision-of-taxes/appeal-forms-and-instructions/. Reviewed 2026-09-20.
Source: Board of Revision of Taxes, City of Philadelphia, Property assessment appeals, https://www.phila.gov/departments/board-of-revision-of-taxes/property-assessment-appeals/. Reviewed 2026-09-20.
Source: Bucks County, 2026 Residential Appeal Form, https://buckscounty.gov/DocumentCenter/View/25346/2026-Residential-Appeal-Form. Reviewed 2026-07-29.
Source: Bucks County, 2026 Residential Appeal Rules, https://buckscounty.gov/DocumentCenter/View/25343/2026-Residential-Appeal-Rules. Reviewed 2026-07-29.
Source: Bucks County, Board of Assessment Appeals, https://buckscounty.gov/438/Board-of-Assessment-Appeals. Reviewed 2026-09-13.
Source: Chester County, Assessment, https://www.chesco.org/199/Assessment. Reviewed 2026-07-29.
Source: Chester County, Assessment Appeal Frequently Asked Questions, https://www.chesco.org/m/FAQ. Reviewed 2026-07-29.
Source: Chester County, Assessment Appeals, https://www.chesco.org/255/Assessment-Appeals. Reviewed 2026-07-29.
Source: Chester County Board of Assessment Appeals, Residential Notice of Intention of Appeal, https://www.chesco.org/DocumentCenter/View/79493. Reviewed 2026-07-29.
Source: Department of Revenue, City of Philadelphia, City of Philadelphia to Mail 2027 Property Assessments and Launch Expanded Outreach to Connect Homeowners to Tax Relief, https://www.phila.gov/2026-06-30-city-of-philadelphia-to-mail-2027-property-assessments-and-launch-expanded-outreach-to-connect-homeowners-to-tax-relief/. Reviewed 2026-09-06.
Source: Montgomery County Government, 2026 Appeal Rules and Regulations, https://assets.montgomerycountypa.gov/files/2026-06/Revised_Rules%20and%20Regulations%20Appeal%20Rules%20and%20Regulations_202602271202133092%20Appeal%20Rules%20and%20Regulations_AOD%20ADA.pdf. Reviewed 2026-09-13.
Source: Montgomery County Government, 2026 Assessment Appeal Form, https://assets.montgomerycountypa.gov/files/2026-06/Montgomery_County_Assessment_Appeal_ADA_Fillable_v6_202602271200375594_AOD.pdf. Reviewed 2026-09-13.
Source: Montgomery County Government, Assessment Appeal Fee Schedule, https://assets.montgomerycountypa.gov/files/2026-06/Assessment%20Appeal%20Fees_201211141739565044_AOD%20ADA.pdf. Reviewed 2026-09-13.
Source: Montgomery County Government, Board of Assessment Appeals, https://www.montgomerycountypa.gov/464/Board-of-Assessment-Appeals. Reviewed 2026-09-13.
Source: Office of Property Assessment, City of Philadelphia, Appeal a property assessment, https://www.phila.gov/services/property-lots-housing/property-taxes/appeal-a-property-assessment/. Reviewed 2026-09-06.
Source: Office of Property Assessment, City of Philadelphia, Property assessments: First Level Review, https://www.phila.gov/departments/office-of-property-assessment/property-assessments/. Reviewed 2026-09-20.
Source: Office of Property Assessment, City of Philadelphia, Understanding your notice of proposed valuation for tax year 2027, https://www.phila.gov/media/20260629164416/OPA-Understanding-your-notice-of-proposed-valuation-TY27-EN.pdf. Reviewed 2026-09-20.
Source: Pennsylvania Department of Community and Economic Development, Property Tax/Rent Rebate and Assessment Information, https://dced.pa.gov/local-government/property-tax/. Reviewed 2026-07-29.
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