Pennsylvania Real Property Tax Appeal Update: Pennsylvania’s 2015 Real Property Assessment Appeal Deadlines Are on the Horizon

by Reed Smith
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For 66 of Pennsylvania’s 67 counties, the 2015 real property tax appeal deadlines fall between August 1 and the first Monday of October 2014. The current annual deadlines are as follows:

August 1: Bucks, Cambria, Chester, Dauphin, Delaware, Erie, Fayette, Franklin, Indiana, Lancaster, Lawrence, Lehigh, Luzerne, Monroe, Montgomery, Northampton and York

August 15: Berks

August 31: Wyoming and Butler

September 1: Adams, Armstrong, Beaver, Bedford, Blair, Bradford, Cameron, Carbon, Centre, Clarion, Clearfield, Clinton, Columbia, Crawford, Cumberland, Elk, Forest, Fulton, Greene, Huntingdon, Jefferson, Juniata, Lackawanna, Lebanon, Lycoming, McKean, Mercer, Mifflin, Montour, Northumberland, Perry, Pike, Potter, Schuylkill, Snyder, Somerset, Sullivan, Susquehanna, Tioga, Union, Venango, Warren, Washington, Wayne and Westmoreland

October 6: Philadelphia

March 31, 2015: Allegheny

Nearly all of the counties above may move their appeal dates up to as early as August 1 with as little as two weeks’ notice via publication in a local newspaper. We will continue to monitor changes in appeal deadlines.

Labor Day falls on September 1 this year. Because of this, the September 1 appeal deadline is extended to September 2. Nonetheless, we recommend filing any appeal in such a county before the Labor Day weekend to avoid problems arising from delays in mail delivery.

STEB to Release the New Common Level Ratios July 1 By July 1 of every year, the Pennsylvania State Tax Equalization Board is to publish the latest Common Level Ratio figures for each of Pennsylvania’s 67 counties.

Pennsylvania law contemplates that the county’s Common Level Ratio is to be applied to a property’s assessment to determine the alleged current market value. Common Level Ratios vary widely because most Pennsylvania counties do not regularly reassess.

An example: The Common Level Ratio published last year for Butler County was 31.5 percent. If a property in that county has an assessment of $1 million, its fair market value based upon the Common Level Ratio is $3,174,600. If the real estate is worth less than that amount, the property owner should consider filing a real estate tax assessment appeal. This example shows why it is important not to take a property’s assessment at face value. Because of the short period of time between when the Common Level Ratios are released and the appeal deadlines, property owners have a narrow window of time to analyze the fair market values being applied to their properties using the applicable Common Level Ratio.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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