As Pennsylvania's Real Property Tax Appeal Deadlines Approach, New Software Installation Delays the Commonwealth's Issuance of the Common Level Ratios


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. The annual publication of these ratios figures prominently in the evaluation of whether to file a tax appeal for the upcoming tax year, because the Pennsylvania assessment laws contemplate that in a tax assessment appeal, the applicable Common Level Ratio is to be applied to a property's current market value in order to obtain the appropriate assessment.

This year, however, the numbers were not released July 1. We understand that because of the Board's installation and use of a new software program, the latest Common Level Ratios will be released between July 15 and July 31. Unofficial and tentative figures can be obtained now for most counties by contacting the Board, however.

With the exception of Allegheny County, and as detailed in the chart below, Pennsylvania property tax appeal deadlines for the upcoming tax year fall between August 1 and the first Monday of October. As a result, even when the new Common Level Ratios are published July 1, property owners have a narrow window of time to analyze their assessments on the ratios that will ultimately be applied in an appeal. This year's delay of the issuance of the new ratios - which we believe is unprecedented - will only further narrow this window of opportunity.

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